Sengupta & Sengupta Pvt. Ltd., , Kolkata V. ACIT, Circle - 2(2), Kolkata , Kolkata

ITA 1497/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4456 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 12-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: K M ROY

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1497/KOL/2018 (ASSESSMENT YEAR-2014-15) APPELLANT BY SH. K.M.ROY, AR RESPONDENT BY SH. SAURABH KUMAR, ADDL. CIT, SR. DR DATE OF HEARING 03.10.2018 DATE OF PRONOUNCEMENT 24.10.2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 20.06.2018 PASSED BY CIT(A)-I, KOLKATA FOR AY 2014-15. 2. AFTER HEARING THE BOTH PARTIES AND PERUSED THE MATERIAL ON RECORD, IT IS NOTED THAT LD.CIT(A) DISMISSED THE GROUNDS OF APPEAL EX-PARTE. LD.CIT(A) FIXED THE HEARING OF APPEAL ON 04.06.2018 AND THE ASSESSEE SOUGHT AN ADJOURNMENT VIDE LETTER DATED 05.06.2018. AGAIN, THE ASSESSEE SOUGHT ADJOURNMENT ON 12.06.2018 AND ACCORDINGLY, THE APPEAL WAS ADJOURNED TO 19.06.2018. FOR NON-COMPLIANCE OF NOTICE, LD.CIT(A) DISMISSED THE GROUNDS OF APPEAL FOR NON-PROSECUTION. THUS, IT SHOWS THAT NO OPPORTUNITY WAS AVAILABLE TO THE ASSESSEE TO PROSECUTE THE GROUNDS OF APPEAL RAISED BEFORE THE FIRST APPELLATE AUTHORITY AND TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE ISSUES RAISED, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE LD.CIT(A) ON 16.11.2018 TO TAKE NOTICE. THE ASSESSEE SENGUPTA & SENGUPTA PVT. LTD., ROOM NO.305, KAMALALAYA CENTRE, 156A4 LENIN SARANI, DHARMATALA, KOLKATA-700013. PAN-AABCB2876R VS ACIT, CIRCLE-2(2), P-7, CHOWRINGHEE SQUARE, 7 TH FLOOR, KOLKATA- 700069. (APPELLANT) (RESPONDENT) ITA NO.1497/KOL/2018 (ASSESSMENT YEAR-2014-15) PAGE | 2 SHALL COOPERATE WITH LD.CIT(A) IN FIRST APPELLATE PROCEEDINGS FOR SPEEDY DISPOSAL. THEREFORE, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24.10.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 24.10.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- SENGUPTA & SENGUPTA PVT. LTD., ROOM NO.305, KAMALALAYA CENTRE, 156A4 LENIN SARANI, DHARMATALA, KOLKATA-700013. 2. RESPONDENT- ACIT, CIRCLE-2(2), P-7, CHOWRINGHEE SQUARE, 7 TH FLOOR, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA