Girja Shankar Marketing Pvt. Ltd., , New Delhi V. DCIT, Circle - 1(1), Kolkata , Kolkata

ITA 1585/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4225 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 24-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Non compliance
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [BEFORE SRI P.M. JAGTAP, VICE-PRESIDENT & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER] I.T.A. NO. 1585/KOL/2018 ASSESSMENT YEAR: 2014-15 GIRJA SHANKER MARKETING PVT. LTD...................................................................APPELLANT L-2-F, SHEIKH SARAI SOUTH DELHI NEW DELHI - 110017 [PAN : AACCG 1589 M] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KOLKATA........RESPONDENT APPEARANCES BY: SHRI MIRAJ D. SHAH, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SHANKAR HALDER, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 6 TH , 2019 DATE OF PRONOUNCING THE ORDER : MARCH 13 TH , 2019 O R D E R PER S.S. VISWANETHRA RAVI, JM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 1, KOLKATA, (HEREINAFTER THE LD. CIT (A)), DT. 16/05/2018, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), RELATING TO THE ASSESSMENT YEAR 2014-15, WHEREIN HE CONFIRMED THE ORDER OF THE ASSESSING OFFICER EX-PARTE THE ASSESSEE. 2. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE LD. A/R CONTENDS THAT THE DIRECTOR OF THE ASSESSEE COMPANY IS LOCATED TO THE STATE OF UTTAR PRADESH. THE LD. A/R PLACED ON RECORD THE AFFIDAVIT DEPOSED BY MR. NIWAS JAIN, STATING THAT HE WAS ENTRUSTED TO REPRESENT THE CASE OF THE ASSESSEE BEFORE THE LD. CIT(A) AND THE COMPLIANCE COULD NOT BE MADE DUE TO HIS ILLNESS. FURTHER THE LD. A/R UNDERTAKES THAT THE ASSESSEE IS READY TO PROSECUTE ITS CASE BEFORE THE LD. CIT(A) AND PRAYED TO REMAND THE MATTER TO THE FILE OF THE LD. CIT(A) FOR HIS FRESH CONSIDERATION. THE LD. D/R REPORTED NO OBJECTION IN THE MATTER BEING REMANDED BACK TO THE FILE OF THE LD. CIT(A). 2 I.T.A. NO. 1585/KOL/2018 ASSESSMENT YEAR: 2014-15 GIRJA SHANKER MARKETING PVT. LTD 3. TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD. A/R AND LD. D/R AND THE AFFIDAVIT FILED STATING REASONS FOR NON COMPLIANCE, IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE LD. CIT(A). ACCORDINGLY, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 13 TH DAY OF MARCH, 2019. SD/- SD/- [P.M. JAGTAP] [ S.S. VISWANETHRA RAVI ] VICE PRESIDENT JUDICIAL MEMBER DATED : 13.03.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. GIRJA SHANKER MARKETING PVT. LTD L-2-F, SHEIKH SARAI SOUTH DELHI NEW DELHI - 110017 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES