Kakatua Construction, Kolkata V. I.T.O.,Ward-49(2), Kolkata

ITA 178/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8102 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-08-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 11-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH VIRTUAL COURT A KOLKATA BEFORE SHRI P.M.JAGTAP, VICE-PRESIDENT AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.178/KOL/2020 ASSESSMENT YEAR:2015-16 KAKATUA CONSTRUCTION, 226, SAHID GANESH DATTA ROAD, BIRATI, KOLKATA-51 [ PAN NO.AASFM 9173 E ] / V/S . INCOME TAX OFFICER, WARD-49(2), CIVIL CENTRE, UTARAPAN COMPLEX, DS-IV, KOLKATA-67 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SUPRIYA PAL, ADDL. CIT-DR /DATE OF HEARING 04-08-2020 /DATE OF PRONOUNCEMENT 19-08-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-16 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATAS O RDER DATED 27.11.2019, PASSED IN CASE NO. 46/CIT(A)-15/17-18/WD-49(2)/KOL, INVOLV ING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. IT IS ACCORDINGLY PROCEEDED EX PARTE. THE CASE IS NOW TAKEN UP ADJUDI CATION ON MERITS. 2. WITH THE ABLE ASSISTANCE COMING FROM THE REVENUE SIDE THROUGH LEARNED ADDL. CIT-DR, WE NOTICE THAT THE ASSESSEES PLEADINGS IN ITS GROUNDS CHALLENGE CORRECTNESS IN BOTH THE LOWER AUTHORITIES ACTION INTER ALIA DI SALLOWING / ADDING VARIOUS EXPENDITURE CLAIMS IN THE COURSE OF ASSESSMENT FRAMED ON 29.12. 2017 AND AFFIRMED IN THE CIT(A)S ORDER. ITA NO.178/KOL/20 A.Y.2015-16 KAKATUA CONSTRUCTION. VS. ITO WD-49(2), KOL PAGE 2 3. MR. PAL VEHEMENTLY CONTENDED DURING THE COURSE O F HEARING THAT THE ASSESSEE NEVER PUT IN APPEARANCE BEFORE THE CIT(A) DESPITE, AMPLE OPPORTUNITIES AS PER PARA- 3.1 IN THE LOWER APPELLATE ORDER UNDER CHALLENGE. A PERUSAL THEREOF SUGGESTS THAT THERE IS NO INDICATION IN THE SAID OPERATIVE PART OF THE CIT(A)S ORDER AS TO WHETHER THE ASSESSEE HAD BEEN ACTUALLY SERVED THE CORRESPONDING HEARING NOTICE(S)S OFFICE. COUPLED WITH THIS, THE CIT(A) HAS ALSO NOT ADJUDICA TED UPON MERITS OF THE RELEVANT ISSUES REQUIRING FRAMING POINTS OF DETERMINATION FO LLOWED BY A DETAILED DISCUSSION U/S 250(6) OF THE ACT. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE THE ASSESSEES INSTANT APPEAL BACK TO THE CIT(A) FOR HIS AFRESH ADJUDICATI ON AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 19/08/2020 SD/- SD/ - ( !) (#$ ') (P.M.JAGTAP) (S.S.GODARA) VICE PRESIDENT JUDICIAL MEMBER *DKP-SR.PS ( - 19/08/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-KAKATUA CONSTRUCTION 226, SAHID GANESH D ATTA ROAD BIRATI. KOLKATA-700 05 1 2. /RESPONDENT-ITO WD-49(2),INCOME TAX OFFICE, MANICKT ALLA, CIVIL CENTRE, UTTARPAN COMPL EX, DS-IV, KOLKATA-67 3. + . / CONCERNED CIT 4. . - / CIT (A) 5. / $$+ , + / DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ +,