Nani Gopal Paul & Co., , Howrah V. ACIT, Circle - 47, Kolkata , Kolkata

ITA 2195/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4027 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 16-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Keywords: Assessment record

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2195/KOL/2017 (ASSESSMENT YEAR-2012-13) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 30.12.2016 PASSED BY CIT(A)-14, KOLKATA FOR AY 2012-13 WHEREIN HE CONFIRMED THE ADDITIONS MADE BY THE AO EX-PARTE OF THE ASSESSEE. 2. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF THE RECORD, IT IS NOTED THAT LD.CIT(A) FIXED THE APPEAL OF THE ASSESSEE ON SIX OCCASIONS FROM 09.09.2016 TO 29.12.2016 AND FOR NON-COMPLIANCE, LD.CIT(A) DISMISSED THE GROUNDS OF APPEAL. IT IS NOTED FROM ASSESSMENT RECORD, THE AO MADE ADDITION ON ACCOUNT OF DISCREPANCY IN CLOSING STOCK, WHICH REQUIRES, IN OUR OPINION ASSISTANCE OF ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. AS DISCUSSED ABOVE, THERE WAS NO OPPORTUNITY FOR THE ASSESSEE BEFORE LD.CIT(A). TAKING INTO CONSIDERATION THE SUBMISSIONS OF LD.AR AND THE ADDITIONS MADE BY THE AO, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF LD.CIT(A) FOR HIS FRESH CONSIDERATION IN THE INTERESTS OF JUSTICE. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES IN SUPPORT OF ITS CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. M/S. NANI GOPAL PAUL & CO., 34/35/2/1, SRI AUROBINDA ROAD, SALKIA, HOWRAH-711106. PAN-AACFN6831C VS ACIT, CIRCLE-47, 3, GOVERNMENT PLACE, BBO BAG, KOLKATA-700001. (APPELLANT) (RESPONDENT) APPELLANT BY SH.M.D.SHAH, AR RESPONDENT BY SH.ROBIN CHOUDHARY, ADDL.CIT SR.DR DATE OF HEARING 16.10.2018 DATE OF PRONOUNCEMENT 02.11.2018 ITA NO.2195/KOL/2017 (ASSESSMENT YEAR-2012-13) PAGE | 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 02.11.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 02.11.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. NANI GOPAL PAUL & CO., 34/35/2/1, SRI AUROBINDA ROAD, SALKIA, HOWRAH-711106. 2. RESPONDENT- ACIT, CIRCLE-47, 3, GOVERNMENT PLACE, BBO BAG, KOLKATA- 700001. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA