Somendra Nath Ghosh, Kolkata V. ITO, WD-28(3), KOLKATA, Kolkata

ITA 1837/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9367 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 25-07-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 25-09-2014
• Court: TRIBUNAL

Judgement Text

I T A NO. 1837/KOL/14 SOMENDRA NATH GHOSH 1 IN THE INCOME TAX APPELLATE TRIBUNAL,DBENCH, KOLKATA BEFORE: SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR. ARJUN LAL SAINI, ACCOUNTANT M EMBER ITA NO. 1837/KOL/2014 A.Y: 2004-05 SOMENDRA NATH GHOSH VS. INCOME TAX OFFICER PAN: ADYPG4195K WARD 28(3), KOLKATA (APPELLANT) (RESPONDENT) APPEARANCES BY : SHRI SOMENDRA NATH GHOSH, ASSESSEE SHRI RAJAT KUMAR KUREEL, JCIT, LD.DR FOR THE RE VENUE DATE OF HEARING : 22-02-2017 DATE OF PRONOUNCEMENT : 24-02-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DT : 02-07- 2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APP EALS), IV, KOLKATA FOR THE ASSESSMENT YEAR 2004-05. 2. THE ASSESSEE APPEARED IN PERSON AND REPORTED TH AT HE IS READY TO PROSECUTE THIS APPEAL ON HIS OWN. THEREFOR E, WE PROCEED TO HEAR THE APPEAL. 3. IT IS NOTICED THAT THE ASSESSEE HAS RAISED AS MA NY AS SIX GROUNDS, AMONGST WHICH THE ASSESSEE INTENDS TO ADVA NCE HIS SUBMISSIONS ON GROUND NO.1, THEREFORE, WE DECIDED T O HEAR THE SAME AS PRELIMINARY GROUND. I T A NO. 1837/KOL/14 SOMENDRA NATH GHOSH 2 4. THE ASSESSEE SUBMITS THAT HIS RETURN WAS PROCESS ED U/SEC. 143(1) OF THE ACT AND THEREAFTER, THE ASSESSMENT WA S REOPENED AND THE AO DETERMINED THE INCOME AT RS.16,41,220/- AS AGAINST THE DECLARED INCOME OF RS.1,87,480/- AND TH E CIT-A UPHELD THE ASSESSMENT AS FRAMED BY THE AO. THE ASSE SSEE SUBMITS THAT HE DID NOT RECEIVE NOTICES AS STATED T O HAVE BEEN ISSUED BY THE CIT-A. THE ASSESSEE FURTHER SUBMITS T HAT AN OPPORTUNITY MAY BE GIVEN AND OFFERED UNDERTAKING TH AT HE SHALL REPRESENT THE CASE PROPERLY BEFORE THE AUTHORITIES. TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE ASSESSEE AND I N THE INTEREST OF JUSTICE, WE DEEM IT FIT PROPER TO REMA ND THE ISSUE TO THE FILE OF CIT-A FOR HIS FRESH ADJUDICATION. ACCOR DINGLY, THE PRELIMINARY GROUND AS DECIDED ABOVE IS ALLOWED FOR STATISTICAL PURPOSE AND OTHER GROUNDS AS RAISED REQUIRE NO ADJU DICATION IN VIEW OF THE DECISION ON GROUND NO.1. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 24 /02 /2017 DR. ARJUN LAL SAINI S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 24-02 -2017 SD/- SD/- *PP/SPS: COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT/ASSESSEE: SHRI SOMENDRA NATH GHOSH C /O M/S. ELECTRO SERVICE (INDIA), 620 DIAMOND HARBOUR ROAD, BLDG NO. 2, KOLKATA-34. 2 THE RESPONDENT/DEPARTMENT: THE INCOME TAX OFFICER , WARD 28(3), AAYKAR BHAWAN DAKSHIN, 2 GARIAHAT ROAD (SOUTH) I T A NO. 1837/KOL/14 SOMENDRA NATH GHOSH 3 3 RD FLOOR, KOLKATA-68. 3 THE CIT(A) 4. THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . BY ORDER, ASSTT. REGISTRAR