Development Architectd P. Ltd., Kolkata V. DCIT, Cir-8, Kolkata, Kolkata

ITA 1852/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0136 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 16-08-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: A BISWAS
• Keywords: Additional evidence
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SHRI S.S.GODARA, JM & HONBLE SHRI M.BALAGANESH, AM] I.T.A NO. 1852/KOL/2017 ASSESSMENT YEAR : 2008-0 9 DEVELOPMENT ARCHITECTS PVT. LTD. -VS- DCIT, CIR CLE-8, KOLKATA [PAN: AABCD 7436 P] (APPELLANT) (RESP ONDENT) FOR THE APPELLANT : SHRI A. BISWAS, FC A FOR THE RESPONDENT : SHRI ROBIN CHOUDHURY , ADDL. CIT SR. DR DATE OF HEARING : 04.12.2018 DATE OF PRONOUNCEMENT : 07.12.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-16, KOLKATA [IN SHORT THE LD CI T(A)] IN APPEAL NO.317/CIT(A)- 16/CIR-15(2)/2014-15 DATED 23.05.2017 AGAINST THE ORDER PASSED BY DCIT, CIRCLE-8, KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 29.11.2010 FOR THE ASSESSME NT YEAR 2008-09. 2. WE FIND THAT THE ASSESSEE HAD RAISED SEVERAL GRO UNDS AGAINST THE ACTION OF THE LD CITA UPHOLDING THE DISALLOWANCE OF RS 14,04,500/- TOWARD S TECHNICAL & PROFESSIONAL SERVICES AND RS 2,68,747/- TOWARDS PRINTING & ST ATIONERY BY NOT CONSIDERING THE 2 ITA NO.1852/KOL/2017 DEVELOPMENT ARCHITECTS PVT. LTD. A.YR. 2008-09 2 ADDITIONAL EVIDENCES SUBMITTED BY THE ASSESSEE BEFO RE THE LD CITA. THE ASSESSEE PLEADED THAT THE REMAND REPORT OBTAINED FROM THE LD AO WAS NEVER FURNISHED TO THE ASSESSEE THEREBY DENYING THE LEGITIMATE OF THE ASSE SSEE OF ITS RIGHT OF REBUTTAL. THE LD AR PRAYED BEFORE US FOR SETTING ASIDE OF THIS APPEA L TO THE FILE OF LD CITA FOR DENOVO ADJUDICATION OF THE ISSUES IN THE LIGHT OF VARIOUS EVIDENCES AND ADDITIONAL EVIDENCES SUBMITTED BY THE ASSESSEE, WITH LIBERTY TO ASSESSEE TO FURNISH FRESH EVIDENCES IN SUPPORT OF ITS CONTENTIONS. THE LD DR FAIRLY AGREED TO THI S PROPOSAL OF THE LD AR. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. IN THE FACT S AND CIRCUMSTANCES OF THE CASE, WE DEEM IT FIT AND APPROPRIATE, IN THE INTEREST OF JUS TICE AND FAIR PLAY, TO REMAND THIS APPEAL TO THE FILE OF LD CITA FOR DE NOVO ADJUDICATION ON MERITS. THE ASSESSEE IS AT LIBERTY TO FURNISH ADDITIONAL EVIDENCES, IF ANY, IN SUPPORT OF ITS CONTENTIONS. THE COPY OF REMAND REPORT ALREADY OBTAINED NEEDS TO BE FURNISHED TO TH E ASSESSEE FOR ITS REBUTTAL AS PER LAW. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 07.12.2018 SD/- SD/ - [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 07.12.2018 SB, SR. PS 3 ITA NO.1852/KOL/2017 DEVELOPMENT ARCHITECTS PVT. LTD. A.YR. 2008-09 3 COPY OF THE ORDER FORWARDED TO: 1. DEVELOPMENT ARCHITECTS PVT. LTD., 24, PARK STREE T, KOLKATA-700016. 2. DCIT, CIRCLE-15(2), KOLKATA, AAYAKAR BHAWAN POOR VA, 110, SHANTIPALLY, KOLKATA- 700107. 3..C.I.T.(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER A SSISTANT REGISTRAR ITAT , KOLKATA BENCHES