Presidency Impex Private Ltd., Kolkata V. ITO, Ward - 7(2), Kolkata, Kolkata

ITA 2125/KOL/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4478 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2125/KOL/2017 (ASSESSMENT YEAR-2012-13) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 29.06.2017 PASSED BY CIT(A)-12, KOLKATA FOR AY 2012-13. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED THAT THERE IS NO REPRESENTATION ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A). LD.AR FILED AN AFFIDAVIT OF CHARTERED ACCOUNTANT WHO IS STATED TO BE APPOINTED AS AR TO REPRESENT THE CASE OF THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. ON PERUSAL OF THE SAID AFFIDAVIT, IT IS NOTED THAT THE SAID AR WAS UNWELL, SUFFERING FROM HIGH FEVER AND HE COULD NOT REPRESENT THE APPEAL OF THE ASSESSEE BEFORE THE CIT(A). WE FIND THAT THE REASONS STATED BY THE SAID CHARTERED ACCOUNTANT ARE BONAFIDE WHICH REALLY PREVENTED THE SAID AR IN APPEARING BEFORE THE FIRST APPELLATE AUTHORITY. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF LD.AR & LD.DR, WE DEEM IT PROPER TO REMAND THE MATTER TO THE CIT(A) FOR ITS FRESH ADJUDICATION. THE ASSESSEE IS PRESIDENCY IMPEX PVT.LTD., 67, M.D.ROAD, GREEN PLAZA, 2 ND FLOOR, ROOM NO.203, KOLKATA-700006. P AN-AAECP6227H VS ITO, WARD-7(2), KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. M.D.SHAH, AR RESPONDENT BY SH. ROBIN CHOUDHYRY, ADDL. CIT. SR.DR DATE OF HEARING 12.02.2019 DATE OF PRONOUNCEMENT 20 .0 3 .2019 ITA NO.2125/KOL/2017 (ASSESSMENT YEAR-2012-13) PAGE | 2 LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF ITS CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20.03.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:-20.03.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- PRESIDENCY IMPEX PVT.LTD., 67, M.D.ROAD, GREEN PLAZA, 2 ND FLOOR, ROOM NO.203, KOLKATA-700006. 2. RESPONDENT- ITO, WARD-7(2), KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA