Drgcon (India) Pvt. Ltd., Murshidabad V. ACIT, Circle-Murshidabad, Murshidabad

ITA 172/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1491 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 12-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PROVAS KUMAR DEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE HONBLE SRI J. SUDHAKAR REDDY, AM & SRI S.S . VISWANETHRA RAVI, JM] I.T.A. NO. 172/KOL/2015 ASSESSMENT YEAR: 2010-11 DRGCON (INDIA) PVT. LTD... APPELLANT 15, DANGAPARA MOHALLA P.O. KANDI, DIST. MURSHIDABAD, WEST BENGAL - 742134 [PAN : AABCD 9092 M] ACIT, CIRCLE, MURSHIDABAD, .RESPONDENT 57, R N TAGORE ROAD BEHERAMPORE, MURSHIDABAD WEST BENGAL 742101. APPEARANCES BY: SHRI PROVAS KUMAR DEY, FCA, APPEARING ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN, ADDL. CIT, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 13, 20 17 DATE OF PRONOUNCING THE ORDER : JULY 26, 20 17 O R D E R PER J. SUDHAKAR REDDY, AM :- THIS APPEAL BY THE ASSESSE IS DIRECTED AGAINST ORDE R OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, KOLKATA (HEREINAFTER THE LD. CIT(A)) DT. 10/10/2014, PASSED U/S 250 OF THE INCOM E TAX ACT, 1961, (HEREINAFTER THE ACT), FOR THE ASSESSMENT YEAR 20 10-11. 2. THE ASSESSEE FILED AN APPLICATION FOR ADJOURNMEN T; WE REJECTED THE SAME AS WE DID NOT FIND ANY MERIT FOR THE REASON GI VEN FOR ADJOURNMENT. 2 I .T.A. NO. 172/KOL/2015 ASSESSMENT YEAR: 2010-11 DRGCON (INDIA) PVT. LTD 3. RIVAL CONTENTIONS HEARD. THE ASSESSEE COULD DEM ONSTRATE BEFORE US THAT HE HAS BEEN PREVENTED BY SUFFICIENT CAUSE FOR HEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING. THE LD. CIT(A) HAS P ASSED AN EX-PARTE ORDER. UNDER SUCH CIRCUMSTANCES, WE SET ASIDE THIS APPEAL TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION, IN ACCO RDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY. 4. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD . CIT(A) ON 03/10/2017, TAKE NOTICE AND THEREAFTER CO-OPERATE I N DISPOSAL OF THE APPEAL. KOLKATA, THE 26 TH DAY OF JULY, 2017. SD/- SD/- [S.S. VISWANETHRA RAVI] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOU NTANT MEMBER DATED :26.07.2017 {SC SPS} 3 I .T.A. NO. 172/KOL/2015 ASSESSMENT YEAR: 2010-11 DRGCON (INDIA) PVT. LTD COPY OF THE ORDER FORWARDED TO: 1. DRGCON (INDIA) PVT. LTD 15, DANGAPARA MOHALLA P.O. KANDI, DIST. MURSHIDABAD, WEST BENGAL - 742134 2. ACIT, CIRCLE, MURSHIDABAD 57, R N TAGORE ROAD BEHERAMPORE, MURSHIDABAD WEST BENGAL 742101. 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES