M/s Three Star Consultants Pvt. Limited, Kolkata V. ITO, Ward-4(1), Kolkata, Kolkata

ITA 2169/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1695 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 08-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER & SRI ABY T. VARKEY , JUDICIAL MEMBER ] I.T.A. NO. 216 9 /KOL /201 6 ASSESSMENT YEAR: 20 12 - 13 THREE STAR CONSULTANTS (P) LTD. . . . . .. APPELLANT 36, STRAND ROAD ROOM NO. - 22 3 RD FLOOR KOLKATA 700 001 [PAN : AABCT 4055 A ] INCOME TAX OFFICER, WARD - 4(1) , KOLKATA ...... ..RESPONDENT AAYKAR BHAWAN P - 7, CHOWRINGHEE SQUARE KOLKATA 700 069 APPEARANCES BY: SHRI SUBHASH AGARWAL, ADVOCATE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE , ADDL. CIT , SR. DR , APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 25 TH , 201 8 DATE OF PRONOUNCING THE ORDER : FEBRUARY 7 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMIS SIONER OF INCOME TAX - (APPEALS) - 2 , ( HEREINAFTER THE LD. CIT(A) ) , PASSED U/S 250 O F THE INCOME TAX ACT, 1961 (THE ACT) , DT. 05 / 0 9 /201 6 , ASSESSMENT YEAR 20 12 - 13 . 2. AFTER HEARING RIVAL SUBMISSIONS, WE SET ASIDE THIS APPEAL TO THE FILE OF THE LD. CIT(A), AS HE PASSED AN EX - PARTE ORDER DISMISSING THE APPEAL FOR NON - PROSECUTION. THERE IS NO DECISION ON MERITS. THE ASSESSEE SHALL APPEAR BY HIMSELF OR THROUGH HIS AUTHORIZED REPRESENTATIVE WITHIN 1 MONTH FROM THE RECEIPT OF THIS ORDER OF THE TRIBUNAL, TAKE NOTICE AND THEREAFTER CONTINUE TO CO - OPERATE IN THE DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 7 TH DAY OF FEBRUARY , 2017. SD/ - SD/ - [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBE R ACCOUNTANT MEMBER DATED : 07 . 02 .201 8 {SC SPS} 2 I.T.A. NO. 2166/KOL/2016 ASSESSMENT YEAR: 2012 - 13 STERIS (INDIA) PRIVATE LIMITED C OPY OF THE ORDER FORWARDED TO: 1. THREE STAR CONSULTANTS (P) LTD 36, STRAND ROAD ROOM NO. - 22 3 RD FLOOR KOLKATA 700 001 2. INCOME TAX OFFICER, WARD - 4(1), KOLKATA AAYKAR BHAWAN P - 7, CHOWRINGHEE SQUARE KOLKATA 700 069 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY H EAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 2166/KOL/2016 ASSESSMENT YEAR: 2012 - 13 STERIS (INDIA) PRIVATE LIMITED