Raiganj Central Cooperative Bank Ltd, Raiganj V. DCIT, Circle -2, Jalpaiguri, Jalpaiguri

ITA 1685/KOL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4437 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-09-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 19-07-2017
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI P.M.JAGTAP, VICE-PRESIDENT AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1685/KOL/2017 ASSESSMENT YEAR:2012-13 RAIGANJ CENTRAL CO- OPERATIVE BANK LTD., UKILPARA, RAIGANJ, DIST. UTTAR DINAJPUR PIN-733134 [ PAN NO.AAAAR 6191 E ] / V/S . DCIT, CIRCLE-2, JALPAIGURI, CENTRAL REVENUE BUILDING, NAYA BASTI, RACE COURSE ROAD JALPAIGURI-735101 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI N.C.MONDAL, FCA /BY RESPONDENT DR. A.K. NAYAK, CIT-DR /DATE OF HEARING 23-09-2019 /DATE OF PRONOUNCEMENT 27-11-2019 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-JALPAIGURIS O RDER DATED 11.05.2017, PASSED IN CASE NO34/JAL/CIT(A)/JAL/2015-16, INVOLVING PROC EEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE ASSESSEES MULTIPLE FOLDED SUBSTANTIVE GROUNDS CHALLENGE CORRECTNESS OF BOTH T HE PARTIES LOWER AUTHORITIES TO MAKE VARIOUS DISALLOWANCE(S) / ADDITION(S) IN CASE OF CO-OPERATIVE BANK LTD. / TAXPAYER. WE COME TO PAGE 3 PARA OF THE CIT(A)S AP PELLATE ORDER THAT HE HAD ISSUED SEVEN NOTICE(S) TO THE TAXPAYER / APPELLANT ON VARI OUS DATES OF HEARING WHEREIN NOBODY PUT IN APPEARANCE AT THE LATTERS BEHEST. THIS MADE THE CIT(A) TO AFFIRM THE ASSESSING ITA NO.1685/KOL/2017 A.Y. 2012-13 RAIGANJ CENTRAL CO-OP BANK LTD. VS. DCI T, CIR-2 JAL PA GE 2 OFFICERS ACTION MAKING VARIOUS DISALLOWANCE(S) / A DDITION(S) BY HIS EX PARTE ORDER UNDER CHALLENGE. 3. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO REB UT THE CLINCHING FACTUAL POSITION THAT ALTHOUGH THE ASSESSING OFFICER HAD FRAMED A RE GULAR ASSESSMENT MAKING THE IMPUGNED DISALLOWANCE(S) / ADDITION(S) ON MULTIPLE ISSUES IN VIEW OF THE DETAILED EVIDENCE PLACED ON RECORD, THE CIT(A)S FINDINGS NE ITHER FRAMED THE POINTS OF ADJUDICATION NOR MADE ANY DETAILED ADJUDICATION AS CONTEMPLATED SEC. 250(6) OF THE ACT. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE TH ESE ISSUES BACK TO THE CIT(A) FOR AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTI VE OPPORTUNITIES OF HEARING. THIS ASSESSEE SHALL APPEAR BEFORE CIT(A) APPELLATE PROCE EDINGS ON ITS OWN ALONG WITH A COPY OF OUR INSTANT REMAND DIRECTIONS ON OR BEFORE 30.04.2020 . 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 27/11/2019 SD/- SD/ - ( !) (#$ ') (P.M.JAGTAP) (S.S.GODARA) VICE PRESIDENT JUDICIAL MEMBER *DKP-SR.PS ( - 27/11/2019 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-RAIGANJ CENTRAL CO-OP BANK LTD., UKILPA RA, RAIGANJ, DIST. UTTAR DINAJPUR PIN-733134 2. /RESPONDENT-DCIT, CIR-2, CENTRAL REVENUE BUILDING, NAYA BASTI, RACE COURSE ROAD, J ALPAIGURI-735101 3. + . / CONCERNED CIT 4. . - / CIT (A) 5. / $$+ , + / DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ +,