Hari Kishan Lohia , Kolkata V. DCIT, Circle - 47, Kolkata , Kolkata

ITA 1735/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9018 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 13-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

ITA NO.1735/KOL/2018 (ASSESSMENT YEAR-2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER & SH. A.L.SAINI, ACCOUNTANT MEMBER ITA NO.1735/KOL/2018 (ASSESSMENT YEAR-2014-15) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 15.06.2018 PASSED BY CIT(A)-14, KOLKATA FOR AY 2014-15. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. LD.AR PLACED ON RECORD THE AFFIDAVIT DATED 30.11.2018 SUBMITTED BY THE ASSESSEE STATING REASONS FOR NON-COMPLIANCE BEFORE THE CIT(A). LD.AR REFERRED TO PARA 5 OF THE SAID AFFIDAVIT AND ARGUED THAT THE ASSESSEE WAS OUT OF STATION FROM THE PERIOD OF FIXATION OF FIRST APPEAL BEFORE THE CIT(A) AND NO INSTRUCTION WAS AVAILABLE ON RECORD BEFORE THE CIT(A). LD.AR SUBMITS THAT THE ASSESSEE IS READY TO PROSECUTE ITS CASE BEFORE THE CIT(A) IF THIS TRIBUNAL PLEASES TO REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH CONSIDERATION. LD.DR OPPOSED THE SAME AND REFERRED TO PARA 2 OF THE IMPUGNED ORDER AND ARGUED THAT THE CIT(A) HAS GIVEN AMPLE OPPORTUNITY TO THE ASSESSEE AND THE ASSESSEE FAIL TO COMPLY THE SAME. TAKING INTO CONSIDERATION THE SAID FACTS AND THE SUBMISSIONS OF LD.DR & LD.AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF 1 HARI KISHAN LOHIA, FLAT NO.9A/1, 9 TH FLOOR, SATYAM TOWER, 3 ALIPORE ROAD, KOLKATA-700027. PAN-AAUPL7177P VS DCIT, CIRCLE-47, 3, GOVT. PLACE (WEST), KOLKATA-700001. (APPELLANT) (RESPONDENT) APPELLANT BY SH.RAJ KUMAR AGARWAL, AR RESPONDENT BY SH. ALTAF HUSSAIN, JCIT DATE OF HEARING 04.12.2018 DATE OF PRONOUNCEMENT 12 .12.2018 ITA NO.1735/KOL/2018 (ASSESSMENT YEAR-2014-15) CIT(A) FOR HIS FRESH CONSIDERATION. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF HIS CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12.12.2018. SD/- SD/- (A.L.SAINI) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ DATE:- 12.12.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- HARI KISHAN LOHIA, FLAT NO.9A/1, 9 TH FLOOR, SATYAM TOWER, 3 ALIPORE ROAD, KOLKATA-700027. 2. RESPONDENT- DCIT, CIRCLE-47, 3, GOVT. PLACE (WEST), KOLKATA-700001. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA 2