Appeal details
Counselvise Citation
[2018] 118 COUNSELVISE.COM (IT) 9019 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
10 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
12-12-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
2009-2010
Appeal Filed On
05-02-2018
Judgement Text
ITA NO.175/KOL/2018 (ASSESSMENT YEAR-2009-10) 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.175/KOL/2018 (ASSESSMENT YEAR-2009-10) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 28.02.2017 PASSED BY CIT(A)-9, KOLKATA FOR AY 2009-10. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. LD.AR SUBMITS THAT THERE WAS NO OPPORTUNITY BEFORE THE CIT(A) AS THE GROUNDS RAISED BY THE ASSESSEE WERE DISMISSED FOR NON-PROSECUTION. LD.AR PRAYED TO REMAND THE MATTER TO THE CIT(A) FOR HIS FRESH CONSIDERATION. LD.DR VEHEMENTLY OPPOSED THE SAME AND REFEREED TO PARA 2 OF THE IMPUGNED ORDER AND OPPOSED THE REMAND OF MATTER TO THE FILE OF CIT(A). 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 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. 1 M/S. APARNA PAPER PROCESSING INDUSTRY PVT.LTD., C/O-AGARWAL & ASSOCIATES, 7A, BENTICK STREET, NEW WING, ROOM NO.216, 2 ND FLOOR, KOLKATA-700001. PAN-AACCA6327P VS DCIT, CIRCLE-1(1), P-7, CHOWRINGHEE SQUARE, KOLKATA- 700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH.R.K.AGARWAL, LD.AR RESPONDENT BY SH.S.HALDER, SR. DR DATE OF HEARING 04.12.2018 DATE OF PRONOUNCEMENT 12.12.2018 ITA NO.175/KOL/2018 (ASSESSMENT YEAR-2009-10) 4. 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- M/S. APARNA PAPER PROCESSING INDUSTRY PVT.LTD., C/O- AGARWAL & ASSOCIATES, 7A, BENTICK STREET, NEW WING, ROOM NO.216, 2 ND FLOOR, KOLKATA-700001. 2. RESPONDENT- DCIT, CIRCLE-1(1), P-7, CHOWRINGHEE SQUARE, KOLKATA- 700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA 2
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