Appeal details
Counselvise Citation
[2020] 111 COUNSELVISE.COM (IT) 7412 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 3 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
31-01-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
16-01-2020
Assessment Year
2010-2011
Appeal Filed On
15-10-2018
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 2194 / KOL / 2018 ASSESSMENT YEAR :2010-11 TCG URBAN INFRASTRUCTURE HOLDINGS PVT. LTD., GROUND FLOOR, BUILDING BETA BENGAL INTELLIGENT PARK, BLOCK EP & GP SALT LAKE ELECTRONICS COMPLEX, KOLKATA-700 091 [ PAN NO.AADCS 8821 M ] V/S . DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2), P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI A.K.TIBREWAL, FCA /BY RESPONDENT SHRI DHRUBAJYOTI ROY, JCIT-DR /DATE OF HEARING 16-01-2020 /DATE OF PRONOUNCEMENT 31-01-2020 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-19 KOLKATAS O RDER DATED 04.07.2018 PASSED IN CASE NO.182/CIT(A)-19/KOL/15-16, INVOLVIN G PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES LEARNED AUTHORIZED REPRESENTATIVE S ONLY PLEA DURING THE COURSE OF HEARING IS THAT THE CIT(A) HAS ERRED IN L AW AND ON FACTS IN CONFIRMING THE ASSESSING OFFICERS ACTION MAKING VARIOUS DISAL LOWANCE(S) / ADDITION(S) BY ITA NO.2194/KOL/2018 A.Y. 2010-11 TCG URBANA INFRASTRUCTURE HOLDINGS PVT. LTD. VS. DCIT, CIR-2(2), KOL. PAGE 2 WAY OF LOWER APPELLATE ORDER PASSED EX PARTE AND THAT TOO WITHOUT CONSIDERING THE MERITS / EVIDENCE AVAILABLE ON RECORD. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THE CLINCHING FACT THAT THE CIT(A) HAS NOWHERE FRAMED POINTS OF DETERMINATION FOLLOWED BY A DETAIL ED ADJUDICATION AS CONTEMPLATED U/S 250(6) OF THE ACT. WITHOUT GOING D EEPER IN MERITS OF THE ISSUE(S), WE DEEM IT APPROPRIATE THAT LARGER INTERE ST OF JUSTICE WOULD BE MET IN CASE THE CIT(A) RE-DECIDES ASSESSEES SUBSTANTIVE G ROUNDS IN LOWER APPELLATE PROCEEDINGS AFRESH AS PER LAW WITHIN THREE EFFECTIV E OPPORTUNITIES OF HEARING. WE ORDER ACCORDINGLY. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT 31 /01/2020 SD/- SD/- ( &) (( &) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP )- 31 / 01 /20 20 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-TCG URBAN INFRASTRUCTURE HOLDINGS PVT. L TD., GR. FLOOR, BUILDING BETA BENGAL INTE LLIGENT PARK, BLOCK EP & GP SALT LAKE ELECTRONICS COMPLEX, KOLKATA -91 2. /RESPONDENT-DCIT,CIR-2(2), P-7, CHOWRINGHEE SQUARE, KOLKATA-69 3. 4 5 / CONCERNED CIT KOLKATA 4. 5- / CIT (A) KOLKATA 5. 8 ((4, 4, / DR, ITAT, KOLKATA 6. = / GUARD FILE. BY ORDER/ , /TRUE COPY/ 4,
