Sri Anral Banerjee, Kolkata V. ACIT, Cir-58, Kolkata, Kolkata

ITA 1770/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1545 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 01-08-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR CIT DR REVEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER ] I.T.A. NO. 1770 / KOL/201 7 ASSESSMENT YEAR: 20 12 - 13 SRI ARNAB BANERJEE . . ... APPELLANT 85/F, RAIPUR ROAD REGENT ESTATE KOLKATA 700 092 [PAN : AQBPB 5143 Q ] ACIT CIRCLE - 58 , KOLKATA .. . .. ... RESPONDENT 169, AJC BOSE ROAD KOLKATA 700 0 14 APPEARANCES BY: SHRI SOUMITRA CHOUDHURY , ADVOCATE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI SAURABH KUMAR , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 5 TH , 2017 DATE OF PRONOUNCING THE ORDER : FEBRUARY 14 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 18 , KOLKATA , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 25 / 0 4 /2017. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE LD. CIT(A) HAS DISMISSED THIS APPEAL ON THE GROUND THAT THE ASSESSEE HAS NOT SIGNED FORM NO. 35 AND THAT THE GROUNDS ARE NOT PROPERLY TAKEN. THE ASSESSEE SUBMITS THAT HE STAYS ABROAD AND NOW HE HAS AUTHORISED HIS FATHER SHRI ARUN KANTI BANERJEE, THE GENERAL PO WER OF ATTORNEY TO SIGN THE APPEALS ON HIS BEHALF. 3. AS THE LD. CIT(A), HAS NOT ISSUE A DEFECT MEMO, BEFORE DISMISSING THE APPEAL, I SET ASIDE THE APPEAL TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION THAT DEFECT MEMO BE ISSUED TO THE ASSESSEE FOR RECT IFICATION OF DEFECTS AND THEREAFTER DISPOSE OFF THE CASE, IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 1770/KOL/2017 ASSESSMENT YEAR: 2012 - 13 SRI ARNAB BANERJEE 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 14 TH DAY OF FEBRU ARY , 201 8 . SD/ - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 14 . 0 2 .201 8 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. SRI ARNAB BANERJEE 85/F, RAIPUR ROAD REGENT ESTATE KOLKATA 700 092 2. ACIT CIRCLE - 58, KOLKATA 169, AJC BOSE ROAD KOLKATA 700 014 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