Bikash Kumar Agarwal, Kolkata V. I.T.O., Ward -45(3), Kolkata, Kolkata

ITA 2065/KOL/2008

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75002 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 14-07-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 20-11-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P NAG SRDR
• Assessee Lawyers: A K TULSYAN F; SAMIT KUMAR JENA ACA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI, ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ITA NO. 2064 - 2065 / KOL / 2008 ASSESSMENT YEARS :2003-04 & 2004-05 BIKASH KUMAR AGARWAL55, NALINI SETT ROAD, 3 RD FLOOR, KOLKATA 700 007 [ PAN NO.ACVPA 3925 H ] V/S . INCOME TAX OFFICER, WARD-45(3), KOLKATA /APPELLANT .. / RESPONDENT /BY ASSESSEE SHRI A.K.TULSYAN, F.C.A & SHRI SAMIT KUMAR JENA, ACA /BY REVENUE SHRI R.P.NAG, SR-DR /DATE OF HEARING 06-02-2014 /DATE OF PRONOUNCEMENT 07-02-2014 / // / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER:- THESE ARE TWO APPEALS FILED BY THE ASSESSEE AGAINS T THE ORDERS OF LD. CIT(APPEALS)-XXX, KOLKATA IN APPEALS NO. 347-348/CI T(A)-XXX/WARD- 45(3)/2006-08 DATED 11-08-2008 FOR ASSESSMENT YEARS 2003-04 AND 2004-05, SHRI A.K.TULSYAN, F.C.A ALONG WITH ASSESSEE REPRESE NTED ON BEHALF OF ASSESSEE AND SHRI R.P.NAG.,R-DR REPRESENTED ON BEH ALF OF REVENUE. 2. IT WAS SUBMITTED BY LD. AR THAT IN THE ASSESSEE S PAPER BOOK PAGE 3 TO 60 ARE FRESH DOCUMENT. IT WAS ADMITTED BY LD. AR TH AT IN THE COURSE OF ASSESSMENT AS ALSO BEFORE LD. CIT(A) THE ASSESSEE W AS REPRESENTED BY ONE ITA NO.2064-65/KOL/2008 A.YS.03-04 & 04-05 BIKASH KR. AGARWAL V. ITO WD-45(3) KOL. PAGE 2 SHRI R.K. DOKANIA. IT WAS SUBMITTED THAT DURING THE COURSE OF ASSESSMENT, SHRI R.K.DOKANIA WAS UNWELL AND SUBSEQUENTLY HIS WI FE EXPIRED. IT WAS THE SUBMISSION THAT DUE TO THE MISHAP IN THE FAMILY OF SHRI R.K.DOKANIA, HE COULD NOT REPRESENT THE ASSESSEE PROPERLY BEFORE ASSESSIN G OFFICER AND LD. CIT(A). IT WAS THE SUBMISSION THAT AS THE ASSESSEE HAS ALL DOCUMENTS REQUIRED FOR PROVING ITS CASE BEFORE ASSESSING OFFICER, IT WAS P RAYED THAT THE ISSUES IN APPEAL MAY BE RESTORED TO THE FILE OF AO FOR RE-ADJ UDICATION. 3. IN REPLY, LD. SR-DR SUBMITTED THAT THERE WAS NO COMPLIANCE BY THE ASSESSEE BEFORE ASSESSING OFFICER OR THE LD. CIT(A) . HOWEVER, IT WAS THE SUBMISSION THAT THE ASSESSEE COULD BE GRANTED ANOTH ER OPPORTUNITY TO PRODUCE ALL EVIDENCES BEFORE THE AO. 4. WE HAVE CONSIDERED THE SUBMISSION. AS IT IS NOTI CED THAT ASSESSEE HAS NOT BEEN ABLE TO PRODUCE ALL EVIDENCES BEFORE THE A O AS ALSO BEFORE LD. CIT(A) AND AS THE LD. AR HAS ADMITTED THAT THEY WOU LD CO-OPERATE BEFORE AO, THE ISSUES IN THESE APPEALS ARE RESTORED BEFORE AO FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBST ANTIATE ITS CASE. 5. IN THE RESULT, BOTH APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07/02/2014 SD/- SD/- (ABRAHAM.P.GEORGE) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP #- 07/02/2014 ITA NO.2064-65/KOL/2008 A.YS.03-04 & 04-05 BIKASH KR. AGARWAL V. ITO WD-45(3) KOL. PAGE 3 . . . . /. /. /. /. / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT BIKASH KUMAR AGARWAL55, NALINI SETT ROAD, 3 RD FLOOR, KOLKATA 700 007 2. / RESPONDENT INCOME TAX OFFICER, WARD-45(3), KOLKATA 3. 4 / CONCERNED CIT 4. 4- / CIT (A) 5. . , , / DR, ITAT, KOLKATA 6. ; / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,