Sree Gouranga Himghar Pvt. Ltd., Kolkata V. ITO, Ward - 10(3), Kolkata, Kolkata

ITA 2024/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87712 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 05-11-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

I.T.A. NO . 2024 / KOL ./201 4 ASSESSMENT YEAR: 200 3 - 20 0 4 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO. 202 4 / KOL / 20 1 4 ASSESSMENT YEAR : 200 3 - 20 0 4 SREE GOURANGA HIMGHAR PVT. LIMITED,............. ........... .. .APP ELL ANT 110, JODHPUR PARK, KOLKATA - 700 06 8 [ PAN : A AECS 1859 A ] - VS. - INCOME TAX OFFICER , ........................... ................... ... . RESPONDENT WARD - 10 ( 3 ), KOLKATA , 3, GOVERNMENT PLACE(WEST), KOLKATA - 700 001 APPEARANCES BY: N O N E , FOR THE ASSESSEE S HRI K. L. KANAK , J CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 2 5 , 2 01 5 DATE OF PRONOUNCING THE ORDER : FEBRUARY 2 5 , 201 5 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILED BY THE ASSESSE E AGAINST THE ORDER OF LD. COMMIS SIONER OF INCOME TAX (APPEALS) - X I I , KOLKATA IN APPEAL NO. 1 1 6 / X I I / WD - 10 ( 3 )/0 9 - 1 0 D ATED 0 1 . 0 9 .201 4 FOR THE ASSESSMENT YEAR 200 3 - 0 4 . 2 . NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI K.L. KANAK, JCIT, SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. 3 . AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD. SR. D.R. THAT THE ASSESSEE HAD NOT APPEARED BEFORE THE LD. CIT(APPEALS) AND CONSEQUENTLY THE APPEAL WAS DISMISSED FOR NON - PROSECUTION. IT WAS THE SUBMISSION THAT NONE APPEARED BEFORE THE TRIBUNAL ALSO. IT WAS THE SUBMISSION THAT THE APPEAL OF THE ASSESSEE WAS LIABLE TO BE DISMISSED. I.T.A. NO . 2024 / KOL ./201 4 ASSESSMENT YEAR: 200 3 - 20 0 4 PAGE 2 OF 2 4 . I HAVE CONSIDERED THE SUBMISSION OF THE LD. SR. D.R . AND ALSO PERUSED THE ORDER OF THE LD. CIT(APPEALS). AS IT IS NOTICED THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSE D FOR NON - PROSECUTION , THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LD. CIT(APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS CASE. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 5 TH FEBRUARY , 201 5 . SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 2 5 TH D AY OF FEBRUARY , 201 5 COPIES TO : (1) SREE GOUR ANGA HIMGHAR PVT. LIMITED, 110, JODHPUR PARK, KOLKATA - 700 068 (2) INCOME TAX OFFICER, WARD - 10(3), KOLKATA, 3, GOVERNMENT PLACE(WEST), KOLKATA - 700 001 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTM ENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA B ENCHES, KOLKATA LAHA/SR. P.S .