Rajasthan International, Kolkata V. Income Tax Officer, Ward - 36(1), Kolkata, Kolkata

ITA 2180/KOL/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4940 (ITAT-KOLKATA)
• Duration Of Justice: 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 29-07-2013
• Court: TRIBUNAL
• Section: 144

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND ! ' ! ! ' ! ! ' ! ! ' ! , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] S.P. NO.64/KOL/2013 IN # # # # / I.T.A NO. 2180/KOL/2013 '$% &' '$% &' '$% &' '$% &'/ // / ASSESSMENT YEAR: 200 9-1 0 & # # # # / I.T.A NO. 2180/KOL/2013 '$% &' '$% &' '$% &' '$% &'/ // / ASSESSMENT YEAR: 200 9-1 0 RAJASTHAN INTERNATIONAL VS. INCOME-TAX OFFICER, WD-36(1), KOLKATA (PAN: AADFR7767G) ( /APPLICANT ) ()*+/ RESPONDENT ) DATE OF HEARING: 23.08.2013 DATE OF PRONOUNCEMENT: 23.08.2013 , - /FOR THE APPLICANT: SHRI B. K. MANTRI )*+ , - /FOR THE RESPONDENT: SHRI SUSHANT KUMAR SINHA (DR) . / ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XX, KOLKATA IN APPEAL NO.274/CIT(A)-XX/WARD-36(1)/11-12/KOL DATED 13.02.2 013. ASSESSMENT WAS FRAMED BY ITO, WARD-36(1), KOLKATA U/S. 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2009-10 VIDE HIS ORDER DA TED 27.12.2011. ASSESSEE HAS ALSO FILED STAY PETITION FOR STAYING THE OUTSTANDING DEMAND. 2. AT THE OUTSET, IT IS SEEN THAT THE ASSESSMENT OR DER AS WELL AS THE ORDER OF CIT(A) IS EX PARTE. SINCE BOTH THE ORDERS OF LOWER AUTHORITIES ARE EX PARTE AND THE FACTS ARE CONCEDED BY BOTH THE PARTIES, WE SET ASIDE THE ORDER OF CIT(A) AND R ESTORE THE MATTER TO THE FILE OF AO FOR FRESH ADJUDICATION. APPEAL OF ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES. SINCE APPEAL OF ASSESSEE IS SET ASIDE TO THE FILE OF AO, STAY PETITION OF ASSES SEE HAS BECOME INFRUCTUOUS AND BEING DISMISSED. 2 S.P. NO.64//K/2013 RAJASTHAN INTERNATIONAL AY: 2009-10 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AND STAY PETITION OF ASSESSEE IS DISMISSED BEING INFRUCTUOUS. 4. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- , ! ! ! ! ' ! ' ! ' ! ' ! , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( / / / /) )) ) DATED : 23RD AUGUST, 2013 01 '$23 '4 JD.(SR.P.S.) . , ''5 65&7- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT RAJASTHAN INTERNATIONAL, 8/1, LAL BAZAR STREET, SUITE NO. 1A, KOLKATA-700 001. 2 )*+ / RESPONDENT ITO, WD-36(1), KOLKATA. 3 . '.$ ( )/ THE CIT(A), KOLKATA 4. 5. '.$ / CIT KOLKATA 5='> '$ / DR, KOLKATA BENCHES, KOLKATA )5 '/ TRUE COPY, .$/ BY ORDER, ! 3 /ASSTT. REGISTRAR .