ACIT, CC-3(1), Kolkata, Kolkata V. M/s Sarada Starch & Chemicals Pvt. Ltd., Kolkata

ITA 1891/KOL/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2619 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 28-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M GHOSH
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER) ITA NO. 1891/KOL/2016 ASSESSMENT YEAR: 2012-13 ASSISTANT COMMISSIONER OF INCOME TAX, CC-3(1), KOLKATA.....................................APPELLANT VS. M/S. SARADA STARCH & CHEMICALS PVT. LTD.........................RESPONDENT P-3, NEW CIT ORAD 2 ND FLOOR KOLKATA 700 073 [PAN : AAMCS 7956 C] APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SMT. M. GHOSH, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 9 TH , 2018 DATE OF PRONOUNCING THE ORDER : NOVEMBER 9 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKATA, (HEREINAFTER THE LD. CIT(A)), DT. 29/07/2016, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE THROUGH RPAD. THIS CASE HAD BEEN POSTED FOR HEARING ON FIVE EARLIER OCCASIONS AND NONE APPEARED ON BEHALF OF THE ASSESSEE ON ALL THESE DATES DESPITE ISSUAL OF NOTICE BY RPAD. UNDER THESE CIRCUMSTANCES, WE DISPOSE OF THIS CASE EX-PARTE ON MERITS AFTER HEARING THE LD. D/R. 3. HEARD THE LD. D/R. THE GROUNDS OF APPEAL RAISED BY THE REVENUE ARE AS FOLLOWS:- 1. THIS IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THAT THE CIT(A) HAS ERRED IN LAW AND FACTS IN NOT CONSIDERING THAT THE FACTS ON THE BASIS OF WHICH RELIEF WAS GRANTED TO THE ASSESSEE, WERE NOT CONSIDERED BY THE AO DURING THE ASSESSEE PROCEEDING AND THEREFORE, IT WAS MANDATORY TO CALL FOR THE REPORT OF 2 ITA NO. 1891/KOL/2016 ASSESSMENT YEAR: 2012-13 M/S. SARADA STARCH & CHEMICALS PVT. LTD THE AO BEFORE TAKING COGNIZANCE OF THOSE FACTS WHICH HAVE BEEN RELIED UPON BY THE CIT(A). 2. THAT THE DEPARTMENT CRAVES LEAVES TO ADD, MODIFY OR ALTER ANY OF THE GROUND(S) OF APPEAL AND/OR ADDUCE ADDITIONAL EVIDENCE AT THE TIME OF HEARING OF THE CASE. 4. THESE GROUNDS ARE GENERAL IN NATURE AND DO NOT PIN POINT ANY SPECIFIC GRIEVANCE OF THE REVENUE. THE LD. D/R COULD NOT POINT OUT THE MATERIAL CONSIDERED BY THE LD. CIT(A), WHICH WAS NOT BEFORE THE ASSESSING OFFICER. UNDER THESE CIRCUMSTANCES, THE APPEAL IN QUESTION IS NOT MAINTAINABLE. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. KOLKATA, THE 9 TH DAY OF NOVEMBER, 2018. SD/- SD/- [S.S. VISWANETHRA RAVI] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 09.11.2018 {SC SPS} 3 ITA NO. 1891/KOL/2016 ASSESSMENT YEAR: 2012-13 M/S. SARADA STARCH & CHEMICALS PVT. LTD COPY OF THE ORDER FORWARDED TO: 1. M/S. SARADA STARCH & CHEMICALS PVT. LTD P-3, NEW CIT ORAD 2 ND FLOOR KOLKATA 700 073 2. ASSISTANT COMMISSIONER OF INCOME TAX, CC-3(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES