R.B. Properties Pvt. Ltd., Kolkata V. DCIT, Circle - 4(2), Kolkata , Kolkata

ITA 1426/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1392 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 02-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHESHYAM

Judgement Text

I.T.A NO.1426/KOL/2018 ASSESSMENT YEAR: 2012-13 PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO.1426/KOL/2018 (ASSESSMENT YEAR: 2012-13) R.B. PROPERTIES PVT. LTD. APPELLANT [PAN:AABCR 4736 N] VS DCIT, CIRCLE-4(2), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI AMIT AGARWAL, ADVOCATE FOR THE RESPONDENT : SHRI RADHE SHYAM, CIT, DR DATE OF HEARING : 25.02.2019 DATE OF PRONOUNCEMENT : 15.03.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 27.04.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA FOR ASSESSMENT YEAR 2012-13. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS NOTED THAT THE CIT(A) CONFIRMED THE ADDITIONS MADE BY THE ASSESSING OFFICER EX PARTE OF THE ASSESSEE. ON PERUSAL OF THE IMPUGNED ORDER, SHOWS THAT THE CIT(A) ISSUED TWO NOTICES INTIMATING DATE OF HEARING TO THE ASSESSEE. THERE WAS NO COMPLIANCE ON BEHALF OF THE ASSESSEE ON 09.04.2018. THEREAFTER, NOTICE WAS SERVED ON THE ASSESSEE THROUGH ASSESSING OFFICER BUT HOWEVER NO COMPLIANCE WAS PUT UP BY THE ASSESSEE ON 26.04.2018. BEFORE US, THE LD. AR SUBMITS THAT THERE WAS NO NOTICE WAS SERVED ON THE ASSESSEE AND THEREBY THE CIT(A) WITHOUT GIVING OPPORTUNITY TO THE ASSESSEE CONFIRMED THE ORDER OF THE ASSESSING OFFICER. THE LD. DR OPPOSED VEHEMENTLY AND REFERRED TO IMPUGNED ORDER AND PRAYED TO IMPOSE COSTS AND REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH ADJUDICATION. I.T.A NO.1426/KOL/2018 ASSESSMENT YEAR: 2012-13 PAGE | 2 3. TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE SUBMISSIONS OF THE LD. AR AND LD. DR AND THE INTEREST OF JUSTICE, WE REMIT THIS MATTER TO THE FILE OF THE CIT(A) SUBJECT TO PAYMENT OF COSTS OF RS.5,000/- BY THE ASSESSEE IN FAVOUR OF PRIME MINISTER RELIEF FUND WITHIN 20 DAYS OF RECEIPT OF THIS ORDER. THE CIT(A) SHALL SATISFY HIMSELF THE PAYMENT OF COSTS AND PROCEED TO ADJUDICATE THE ISSUES RAISED BEFORE HIM. THE ASSESSEE IS AT LIBERTY TO FILE, IF ANY, IN SUPPORT OF HIS CLAIM. GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.2019. SD/- SD/- [J. SUDHAKAR REDDY] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15.03.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT R.B. PROPERTIES PVT. LTD., 4B, RAWDON CHAMBERS, 11A, SAROJINI NAIDU SARANI, KOLKATA 700 017. 2 RESPONDENT DCIT CIR-4(2), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA