R.P. Vyapaar Pvt. Ltd., , Kolkata V. DCIT, Circle - 4(2), Kolkata, Kolkata

ITA 2141/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1662 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 06-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 144

Judgement Text

ITA NO.2141/KOL/2017 (ASSESSMENT YEAR-2013-14) IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2141/KOL/2017 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 18.07.2017 PASSED BY CIT(A)-2, KOLKATA FOR AY 2013-14 WHEREIN THE CIT(A) CONFIRMED THE ADDITION EX-PARTE OF THE ASSESSEE. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED FROM THE RECORD AT PAGE NO.3 OF THE IMPUGNED ORDER THAT THE CIT(A) OBSERVED THAT THE AO PASSED AN ORDER U/S 144 OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) AND THE ASSESSEE COULD NOT FILE ANY REASON OR EVIDENCE IN SUPPORT OF GROUNDS RAISED BEFORE HIM. THEREFORE, IT IS CLEAR THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE BEFORE BOTH AUTHORITIES BELOW. TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND SUBMISSIONS OF LD.AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER 1 M/S. R.P.VYAPAR PVT.LTD., 20/1C, 2 ND FLOOR, LAL BAZAR STREET, KOLKATA-700001. PAN-AADCR0947B VS DCIT, CIRCLE-4(2), AAYKAR BHAWAN, P-7,CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH. MANISH TIWARI, FCA RESPONDENT BY SH. ABANI KANTA NAYAK, CIT DR DATE OF HEARING 06.11.2018 DATE OF PRONOUNCEMENT 22.11.2018 ITA NO.2141/KOL/2017 (ASSESSMENT YEAR-2013-14) TO REMAND THE MATTER TO THE CIT(A) FOR HIS FRESH ADJUDICATION. THE ASSESSEE IS LIBERTY TO FILE ANY EVIDENCE, IF ANY, IN SUPPORT OF ITS CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22.11.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 22.11.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. R.P.VYAPAR PVT.LTD., 20/1C, 2 ND FLOOR, LAL BAZAR STREET, KOLKATA-700001. 2. RESPONDENT- DCIT, CIRCLE-4(2), AAYKAR BHAWAN, P-7, CHOWRINGHEE SQUARE,KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES AR/H.O.O ITAT, KOLKATA 2