Bina Metal Way Pvt. Ltd., , Kolkata V. DCIT, Circle - 1(1), Kolkata , Kolkata

ITA 1484/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4491 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 10-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER SRDR
• Assessee Lawyers: MANISH TIWARI

Judgement Text

I.T.A NO.1484/KOL/2018 BINA METAL WAY 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.1484/KOL/2018 (ASSESSMENT YEAR: 2014-15) BINA METAL WAY PVT. LTD. APPELLANT [PAN:AABCB 1511 D] VS DCIT, CIRCLE-1(1), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI MANISH TIWARI, ADVOCATE FOR THE RESPONDENT : SHRI SHANKAR HALDER, SR. DR, JCIT 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 16.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA [CIT(A)] FOR ASSESSMENT YEAR 2014-15 WHEREIN HE CONFIRMED THE ORDER OF THE ASSESSING OFFICER EX PARTE OF ASSESSEE. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS NOTED FROM THE RECORD THAT THE ASSESSEE RAISED THREE GROUNDS OF APPEAL BEFORE THE CIT(A) AND NO COMPLIANCES WERE MADE. 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 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. AR AND DR, WE DEEM IT PROPER TO REMIT THE 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 I.T.A NO.1484/KOL/2018 BINA METAL WAY PVT. LTD. PAGE | 2 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 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 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 BINA METAL WAY PVT. LTD., AH-138, SECTOR-II, SALT LAKE, KOLKATA 700 091. 2 RESPONDENT DCIT, CIRCLE-1(1), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLK ATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA