Ocean Cassette Copier Pvt. Ltdl, Kolkata V. I.T.O.,Ward-1(2), Kolkata

ITA 1621/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1316 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 05-07-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER) ITA NO. 1621/KOL/2019 ASSESSMENT YEAR: 2012-13 OCEAN CASSETTE COPIER PVT. LTD............................................................................APPELLANT 1 ST FLOOR R/NO. 106, JABA KUSUM 34, C.R. AVENUE KOLKATA 700 012 [PAN: AAACO 2923 K] INCOME TAX OFFICER, WARD - 1(2), KOLKATA.............................................................RESPONDENT APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE & JAYDEEP CHAKRABORTY, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE . SHRI SANKAR HALDER, JCIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 23 RD , 2019 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 6 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 1, KOLKATA, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 27/05/2019, FOR THE ASSESSMENT YEAR 2012-13. 2. AFTER HEARING RIVAL CONTENTIONS, AS DESIRED BY BOTH THE PARTIES, WE RESTORE THIS APPEAL TO THE FILE OF THE ASSESSING OFFICER, FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW. 3. WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THE ASSESSING OFFICER NEITHER ISSUED NOTICES U/S 131 OF THE ACT, NOR HAS PASSED THE ASSESSMENT ORDER BY FOLLOWING THE SPECIFIC DIRECTIONS ISSUED BY THE LD. PR. CIT IN HER ORDER PASSED U/S 263 OF THE ACT, ON THIS ISSUE. THIS BENCH OF THE TRIBUNAL IN SIMILAR MATTERS, HAS BEEN SETTING ASIDE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION AND FOR FOLLOWING THE SPECIFIC DIRECTIONS GIVEN BY THE LD. CIT IN THE ORDER PASSED U/S 263 OF THE ACT, ON THIS ISSUE. WE CITE A FEW JUDGMENTS, IN THIS REGARD. M/S. SUKANYA MERCHANDISE PVT. LTD. VS ITO (ITA 291/KOL/2016 DATED 15.12.2017) ITO VS. M/S. DEEPSHIKHA DISTRIBUTORS PVT. LTD. IN ITA NO. 1240/KOL/2015 DATED 01/06/2018) M/S. SRIRAM TIEUP PVT. LTD. VS. ITO IN ITA NO. 1104/KOL/2016 DATED 21/03/2018 4. CONSISTENT WITH TH E VIEW TAKEN THEREIN, AND IN VIEW OF THE SUBMISSIONS OF BOTH THE PARTIES, WE SET ASIDE THIS ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOS KOLKATA, THE SD/- [S.S. VISWANETHRA RAVI] JUDICIAL MEMBER DATED : 06.09.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. CHAKRAPANI COMMODITIES PVT. LTD GROUND FLOOR KEDUA HANUMAN GADHAN HOUSE NO. 6 P.O.-KUSUNDA, DHANBAD JHARKHAND 828 116 2. INCOME TAX OFFICER, WARD - 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 CHAKRAPANI COMMODITIES PVT. LTD ITO VS. M/S. DEEPSHIKHA DISTRIBUTORS PVT. LTD. IN ITA NO. 1240/KOL/2015 DATED M/S. SRIRAM TIEUP PVT. LTD. VS. ITO IN ITA NO. 1104/KOL/2016 DATED E VIEW TAKEN THEREIN, AND IN VIEW OF THE SUBMISSIONS OF BOTH THE PARTIES, WE SET ASIDE THIS ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOS KOLKATA, THE 6 TH DAY OF SEPTEMBER, 2019 . [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER CHAKRAPANI COMMODITIES PVT. LTD 6(3), KOLKATA KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 470/KOL/2019 ASSESSMENT YEAR: 2008-09 CHAKRAPANI COMMODITIES PVT. LTD ITO VS. M/S. DEEPSHIKHA DISTRIBUTORS PVT. LTD. IN ITA NO. 1240/KOL/2015 DATED M/S. SRIRAM TIEUP PVT. LTD. VS. ITO IN ITA NO. 1104/KOL/2016 DATED E VIEW TAKEN THEREIN, AND IN VIEW OF THE SUBMISSIONS OF BOTH THE PARTIES, WE SET ASIDE THIS ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOS ES. . SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES