Sylvan College of Management Studies, Kolkata V. ITO, WD-59(2), KOLKATA, Kolkata

ITA 1519/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1250 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 28-12-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S ALLONG YADEN CIT LD

Judgement Text

1 ITA NO. 1519/KOL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIA L MEMBER I.T.A NO. 1519/KOL/2015 ASSESSMENT YEAR: 2009-10 SYLVAN COLLEGE OF MANAGEMENT STUDIES KOLKATA.PAN:CALS09940A. APPELLANT VS INCOME-TAX OFFICER, WARD 59(2),(TDS), KOLKATA R ESPONDENT FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI SALLONG YADEN, ADDL.CIT , LD.SR.DR DATE OF HEARING : 24-08-2017 DATE OF PRONOUNCEMENT : 13-10-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER DAT ED 24-11- 2015 OF CIT(A), 24, KOLKATA FOR THE ASSESSMENT YEA R 2008-09. 2. THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER THE CIT-A IS JUSTIFIED IN PASSING EX PARTE ORDER IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. NEITHER ANY ONE APPEARED FOR THE ASSESSEE NOR AN Y APPLICATION FILED FOR SEEKING ADJOURNMENT. THEREFORE, WE PROCEE D TO HEAR THE LD.DR AND DISPOSE OF THE APPEAL ON MERITS AND BY PERUSING THE MATERIAL AVAILABLE ON RECORD. 2 ITA NO. 1519/KOL/2015 4. WE NOTE THAT THE CIT-A ISSUED NOTICES INTIMATING THE DATES OF HEARING ON 07-08-2014, 23-02-2015, 16-03-2015, 14-0 7-2015, 01- 05-2015 AND 19-11-2015,NONE APPEARED BEFORE THE CIT -A REPRESENTING ASSESSEE AND HE DISMISSED THE GROUNDS OF APPEAL ON THE GROUND THAT THE ASSESSEE FAILED TO POINT OUT IN SPE CIFIC TERMS QUESTIONING THE QUANTIFICATION MADE BY THE AO IN RE SPECT OF TDS DEFAULT. THEREFORE, TAKING INTO CONSIDERATION THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROP ER TO REMAND THE ISSUE(S) TO THE FILE OF THE CIT-A FOR HIS FRESH AD JUDICATION. THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVID ENCES, IF ANY, TO SUBSTANTIATE ITS CLAIM. THE ASSESSEE IS ALSO DIRECT ED TO APPEAR BEFORE THE CIT-A ON 12/12/2017 TO TAKE NOTICE AND TO CO-OP ERATE IN THE FIRST APPELLATE PROCEEDINGS AT THE CONVENIENCE OF THE CI T-A. THEREFORE, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 13-10-2017 SD/- SD/- J. SUDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13-10-2017 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. SYLVAN COLLEGE OF MANAGEMENT STUDI ES, 127 KANKULIA ROAD, KOLKATA-700 029. 2 RESPONDENT I T O, WARD 59(2) (TDS), AAYKAR BHAWAN , P-7 CHOWRINGHEE SQUARE, KOLKATA-700069. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, S R.PS/H.O.O ITAT, KOLKATA 3 ITA NO. 1519/KOL/2015