Nirvanam Tie-UP Private Limited , Kolkata V. ITO, Ward - 6(3), Kolkata , Kolkata

ITA 1469/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4490 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 09-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHESHYAM

Judgement Text

I.T.A NO.1469/KOL/2018 NIRVANAM TIE-UP PVT. LTD. 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.1469/KOL/2018 (ASSESSMENT YEAR: 2012-13) NIRVANAM TIE-UP PVT. LTD. APPELLANT [PAN:AADCN 8614 K] VS ITO, WARD-6(3), KOLKATA RESPONDENT FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI RADHE SHYAM, CIT-DR DATE OF HEARING : 27.02.2019 DATE OF PRONOUNCEMENT : 20.03.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 15.03.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA [CIT(A)] FOR ASSESSMENT YEAR 2012-13 WHEREIN HE CONFIRMED THE ORDER OF THE ASSESSING OFFICER EX PARTE OF ASSESSEE. 2. WE FIND NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THEREFORE, WE PROCEED TO HEAR THE LD. DR AND TO PASS ORDER ON THE MATERIALS AVAILABLE ON RECORD. 3. HEARD LD. DR. WE NOTE THAT NO REPRESENTATION ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A) AND THEREBY HE DISMISSED THE GROUNDS OF APPEAL RAISED BEFORE HIM. ACCORDING TO THE CIT(A), DATES FOR HEARING WERE FIXED ON SEVERAL OCCASIONS BUT NO COMPLIANCES WERE MADE BY THE ASSESSEE. THEREFORE, IT IS CLEAR THAT THERE WAS NO FINDING ON MERIT BY THE CIT(A) ON THE ISSUE RAISED BY THE ASSESSEE BEFORE HIM. 3. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND SUBMISSIONS OF THE LD. DR, WE DEEM IT PROPER TO REMIT THE MATTER TO I.T.A NO.1469/KOL/2018 NIRVANAM TIE-UP PVT. LTD. PAGE | 2 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 FROM THE DATE 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 ITS 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 20.03.2019. SD/- SD/- [J. SUDHAKAR REDDY] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20.03.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT NIRVANAM TIE-UP PVT. LTD., 23A, N.S. ROAD, 1 ST FLOOR, KOL-1. 2 RESPONDENT ITO, WARD-6(3), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA