M/s Anjani Print Pvt. Ltd., Kolkata V. I.T.O.,Ward-10(1), Kolkata

ITA 1967/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0233 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 20-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: LATA GOYAL ACA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM ./I.T.A NO.1967/KOL/2019 ( [ [ / ASSESSMENT YEAR: 2014-15) M/S. ANJANI PRINT PVT. LTD. RIPON STREET, 5 TH FLOOR, 5/1, MUZAFFAR AHMED STREET, KOLKATA 700 016. VS. ITO, WARD 10(1), KOLKATA ./ ./PAN/GIR NO.: AACCA 1433 A (APPELLANT) .. (RESPONDENT) APPELLANT BY : MISS. LATA GOYAL, ACA RESPONDENT BY : SHRI JAYANTA KHANRA, JCIT, SR. DR / DATE OF HEARING : 23/12/2019 /DATE OF PRONOUNCEMENT : 31/12/2019 / O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (A)-4, KOLKATA DATED 14.05.2019 PASSED IN CASE NO.598/CIT(A)-4/16-17 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILES PERUSED. 2. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE CIT(A)S LOWER APPELLATE ORDER UNDER CHALLENGE AFFIRMING THE ASSESSING OFFICERS ACTION MAKING VARIOUS DISALLOWANCE / ADDITION HAS BEEN PASSED EX-PARTE. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO REBUT THE CLINCHING FACT THAT THERE IS NO INDICATION ABOUT ACTUAL SERVICE OF LOWER APPELLATE PROCEEDINGS NOTICE ON THE ASSESSEE. THE CIT(A) HAS ALSO NOT ADJUDICATED UPON MERITS OF THE ISSUE AS CONTEMPLATED U/S 250(6) OF THE ACT REQUIRING FRAMING OF POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATION. I THEREFORE RESTORE THE INSTANT LIS BACK TO THE CIT(A) FOR FRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. I.T.A NO.1967/KOL/2019 M/S. ANJANI PRINT PVT. LTD. PAGE | 2 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER IS PRONOUNCED IN THE OPEN COURT ON 31.12.2019. SD/- (S. S. GODARA) JUDICIAL MEMBER /KOLKATA; / DATE: 31/12/2019 (BISWAJIT, SR.PS) / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. THE APPELLANT - M/S. ANJANI PRINT PVT. LTD. 2. THE RESPONDENT- ITO, WARD 10(1), KOLKATA. 3. ( ) / THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. , , / DR, ITAT, KOLKATA [SENT THROUGH EMAIL] 6. [ / GUARD FILE.