SIR Clearing Private Limited , Kolkata V. ITO, Ward - 5(1), Kolkata , Kolkata

ITA 2196/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1253 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 16-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

ITA NO.2196/KOL/2017 (ASSESSMENT YEAR-2013-14) 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.2196/KOL/2017 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 04.08.2017 PASSED BY CIT(A)-2, KOLKATA FOR AY 2013-14 WHEREIN HE CONFIRMED THE ORDER OF AO EX-PARTE OF THE ASSESSEE. 2. IT WAS CONTENDED BY THE LD.AR THAT THE ASSESSEE RECEIVED E-NOTICE DATED 20.07.2017 ISSUED BY THE CIT(A) INTIMATING THE ASSESSEE THE DATE OF HEARING IS 11.08.2017. LD.AR PLACED ON RECORD THE SAID NOTICE. LD.DR DID NOT CONTROVERT THE SAME. 3. HEARD BOTH AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED THOUGH THE CIT(A) FIXED THE APPEAL FOR HEARING ON 11.08.2017 BUT HOWEVER, ORDER WAS PASSED ON 04.08.2017. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR AND FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT PROPER TO REMAND THE MATTER TO 1 SIR CLEARING PVT.LTD., ROOM NO.36, 2 ND FLOOR, 4A JACKSON LANE, KOLKATA-700001. PAN-AAHCS6443D VS ITO, WARD-5(1), P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH. ANIL KOCHAR, ADV. RESPONDENT BY SH. S.HALDER, ADDL.CIT DATE OF HEARING 30.10.2018 DATE OF PRONOUNCEMENT 28.11.2018 ITA NO.2196/KOL/2017 (ASSESSMENT YEAR-2013-14) THE FILE OF CIT(A) FOR HIS FRESH CONSIDERATION IN THE INTERESTS OF JUSTICE. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF HIS 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 28.11.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 28.11.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- SIR CLEARING PVT.LTD., ROOM NO.36, 2 ND FLOOR, 4A JACKSON LANE, KOLKATA-700001. 2. RESPONDENT- ITO, WARD-5(1), P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA 2