Moustache International (P) Ltd., , Kolkata V. DCIT, Circle - 10(1), Kolkata , Kolkata

ITA 1797/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7012 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 21-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER JCITSRDR
• Section: 143(3)

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 1797 / KOL / 20 18 ASSESSMENT YEAR :2011-12 MOUSTACHE INTERNATIONAL PVT. LTD., 4/H/7, COMMISSARIATE ROAD HASTINGS, KOLKLKATA-22 [ PAN NO.AABCM 7481 P ] V/S . DCIT, CIRCLE-10(1), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SHANKAR HALDER, JCIT-SR-DR /DATE OF HEARING 16-04-2019 /DATE OF PRONOUNCEMENT 26-04-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATAS O RDER DATED 18.05.2018 PASSED IN CASE NO.2090/CIT(A)-4/14-15, INVOLVING PR OCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT ASSESSEES BEHES T. THE REGISTRY HAS ALREADY SENT IT RPAD NOTICE DATED 18.03.2019 CO NFIRMING PART OF RECORD. WE THEREFORE PROCEED EX PARTE AGAINST THE ASSESSEE. 2. THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE CHALLE NGES CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION MAKING VARIOUS D ISALLOWANCE(S) / ADDITION(S). ITA NO.1797/KOL/2018 A.Y. 2 011-12 MOUSTACHE INTERNATIONAL PVT. LTD. VS. DCI T, CIR-10(1), KOL. PAGE 2 THE OUTSET THAT THE CIT(A)S ORDER IN PARA-4 PAGES 2 AND 3 MAKES IT CLEAR THAT HE HAD ISSUED NOTICE(S) DATED 15.06.2016, 23.10.201 7, 21.03.2018 & 19.04.2018 FOR HEARING ON 28.06.2016, 23.11.17, 18. 04.2018 AND 16.05.2018; RESPECTIVELY WHICH STOOD DULY SERVED BUT NO RESPON SE CAME FROM THE TAXPAYERS SIDE. HE HAS THEREFORE DECLINED THE ASSE SSEES LOWER APPEAL FOR PROSECUTION. LEARNED DEPARTMENTAL REPRESENTATIVE FA ILS TO DISPUTE THE CLINCHING FACT THAT THE LOWER APPELLATE ORDER HAS NO WHERE DE ALT WITH MERITS OF VARIOUS ISSUES RAISED AS PER SEC. 250(6) OF THE ACT REQUIRI NG FORMULATION OF POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATION. WE THEREFORE RESTORE THE INSTANT LIS BACK TO THE CIT(A) FOR AFRESH ADJUDICAT ION AS PER LAW AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THE TAX PAYER. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 26/04/2019 SD/- SD/- ( %) (' %) (DR.A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 26 / 04 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MOUSTACHE INTERNATIONAL PVT. LTD., 4/H/7 , COMMISSARIATE ROAD, HASTINGS KOLKATA -700022 2. /RESPONDENT-DCIT, CIR-10(1), AAYAKAR BHAVAN, P-7, C HOWRINGHEE SQ. KOLKATA-69 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ 3,