Shri Bhola Paik, Prop. M/s. Bengal Abasan Builders, Kolkata V. DCIT, Circle - 25, Kolkata, Kolkata

ITA 1525/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3338 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 28-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARYA CIT LD
• Assessee Lawyers: H V BHARADWAJ LD

Judgement Text

1 ITA NO . 1525/KOL/2017 SHRI BHOLA PAIK THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO. 1525/KOL/2017 A.Y: 2012 - 13 SHRI BHOLA PAIK VS. D.C.I.T, CIR - 25,KOLKATA PROP: M/S. BENGAL ABASAN BUILDERS PAN: AKRPP2448J [APPELLANT] [RESPONDENT] FOR THE APPELLANT : SHRI H.V. BHARADWAJ, LD. AR FOR THE RESPONDENT : SHRI A. BHATTACHARYA, ADDL.CIT, LD.SR.DR D ATE OF HEARING : 27 - 06 - 2018 DATE OF PRONOUNCEMENT : 24 - 08 - 201 8 ORDER SHRI S.S. VISWANETHRA RAVI THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 7, KOLKATA DT. 21 - 03 - 2017 FOR THE A.Y 20 12 - 13. 2. AT THE OUTSET, IT IS NOTICED THAT SHRI V. N PUROHIT, LD.AR OF THE ASSESSE FILED AN APPLICATION DT. 18 - 06 - 2018 SEEKING ADJOURNMENT ON THE GROUND THAT HE INTENDS TO FILE PAPER BOOK IN SUPPORT OF HIS CONTENTION/GROUNDS OF APPEAL RAISED IN ITA NO. 15 25/KOL/2017. BUT, HOWEVER, ON PERUSAL OF RECORD, IT IS NOTICED THAT THE CIT - A PASSED ORDER EX PARTE AGAINST. THEREFORE, WE REJECT THE SAID ADJOURNMENT APPLICATION AND PROCEED TO DISPOSE OF THE APPEAL AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATE RIAL ON RECORD. 3. AFTER HARING BOTH THE PARTIES, AN AFFIDAVIT DT. 21 - 06 - 2018 FILED BY THE ASSESSE, STATING THAT HE ENGAGED MR. DEBABARATA PANDA, ACA TO LOOK AFTER THE TAX MATTER OF HIS PROPRIETARY CONCERN AND DUE TO ILLNESS OF HIS MINOR DAUGHTER, HE COU LD NOT APPEAR BEFORE THE CIT - A, 2 ITA NO . 1525/KOL/2017 SHRI BHOLA PAIK WHICH IS BEYOND THE CONTROL OF ASSESSE, IN OUR OPINION, PREVENTED THE ASSESSE TO PROSECUTE HIS CASE BEFORE THE CIT - A. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF NATUR AL JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE MATTER TO THE FILE OF CIT - A FOR HIS FRESH CONSIDERATION. THE ASSESSE IS AT LIBERTY TO FILE NECESSARY EVIDENCES/EXPLANATIONS, IF ANY, TO SUBSTANTIATE HIS CLAIM/CONTENTION. 4. IN THE RESULT, THE APPEAL F ILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 24 - 08 - 2018 SD/ - SD/ - M. BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 - 08 - 2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT /ASSESSEE: SHRI BHOLA PAIK, PROP: M/S. BENGAL ABASAN BUILDERS, 62 HOSSENPUR ROAD, KALIKAPUR - 700 107. 2 RESPONDENT /REVENUE : DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 25, KOLKATA, AAYKAR BHAWAN DAKSHIN, 2 GARIAHAT ROAD (S), KOLKATA - 68. 3. THE CIT(A), 7 KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA