ITO, WD-33(1), KOLKATA, Kolkata V. M/s Dalhousie Exchange, Kolkata

ITA 150/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1742 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 03-02-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER & SRI S. S. VISWANETHRA RAVI , JUDICIAL MEMBER ] I.T.A. NO. 150/ KOL/201 6 ASSESSMENT YEAR: 20 10 - 11 THE INCOME TAX OFFICER, WARD 33(1), KOLKATA ..... . ... APPELLANT 10B, MIDDLETON ROW 3 RD FLOOR KOLKATA 700 071 [PAN : AAFFM 5013 Q ] M/S. DALHOUSIE EXCHANGE..... . .. ... RESPONDENT 13F, RUSSEL STREET KOLKATA 700 071 APPEARANCES BY: NONE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 20 TH , 2017 DATE OF PRONOUNCING THE ORDER : JANUARY 19 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 9 , KOLKATA , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 30 / 1 2 /201 5 , FOR THE ASSESSMENT YEAR 20 10 - 11 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE THROUGH THE DEPARTMENT. EARLIER ALSO THERE WAS NO COMPLIANCE FROM THE ASSESSEE. UNDER THESE CIRCUMSTANCES, WE DISPOSE OF THIS CASE EX - PARTE, QUA THE ASSESSEE ON MERITS, AFTER HEARING THE LD. D/R. 3. THE PRIME CONTENTION OF THE REVENUE IS THAT, THE LD. CIT(A) HAD ADMITTED ADDITIONAL EVIDENCE IN VIOLATION OF RULE 46A OF THE INCOME TAX RULES, 1962 (HEREINAFTER THE RULES). IT IS ALSO SUBMITTED THAT THE ASSESSING OFFICER WAS NOT GIVEN AN OPP ORTUNITY TO EXPRESS HIS VIEW ON THE ADDITIONAL EVIDENCES TAKEN ON RECORD BY THE LD. CIT(A). 2 I.T.A. NO. 150/KOL/2016 ASSESSMENT YEAR: 2010 - 11 M/S. DALHOUSIE EXCHANGE 4. UNDER THESE CIRCUMSTANCES, WE SET ASIDE THE ORDER OF THE LD. CIT(A), AND RESTORE THIS CASE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORD ANCE WITH LAW. THE ASSESSING OFFICER SHALL GIVE ADEQUATE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH OF JANUARY , 201 8 . SD/ - SD/ - [ S.S. VISWANETHRA RAVI ] [ J. SUDHAKAR REDDY ] J UDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19 . 01 .201 8 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. THE INCOME TAX OFFICER, WARD 33(1), KOLKATA 10B, MIDDLETON ROW 3 RD FLOOR KOLKATA 700 071 2. M/S. DALHOUSIE EXCHANGE 13F, RUSSEL STREET KOLKATA 700 071 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 150/KOL/2016 ASSESSMENT YEAR: 2010 - 11 M/S. DALHOUSIE EXCHANGE