Vinsa Electricals Pvt. Ltd., , Kolkata V. ITO, Ward - 5(4) , Kolkata

ITA 2276/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1753 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 05-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Keywords: Corroborative evidences
• Section: 143(3)

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2276/KOL/2018 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 09.08.2018 PASSED BY CIT(A)-2, KOLKATA FOR AY 2013-14 U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). 2. HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE LD.AR IS THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO CONTEST THE GROUNDS RAISED BEFORE THE FIRST APPELLATE AUTHORITY AND THE CIT(A) WITHOUT GIVING AN OPPORTUNITY, DISMISSED THE GROUNDS OF APPEAL EX-PARTE OF ASSESSEE. THE LD.DR CONTENDS THAT THE CIT(A) HAS GIVEN AMPLE OPPORTUNITY TO THE ASSESSEE BY ISSUING NOTICES INTIMATING THE DATE OF HEARING AND REFER TO PAGE NO.2 OF THE IMPUGNED ORDER. IT IS NOTED THAT ON 08.06.2018 AND 07.08.2018, THE ASSESSEE REMAINED ABSENT NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. FURTHER, IT IS OBSERVED THAT THE NOTICE DATED 06.07.2018 ISSUED BY THE CIT(A) WAS DELIVERED TO THE ASSESSEE IN RESPECT OF WHICH THERE WAS NO COMPLIANCE BY THE ASSESSEE. WE FIND GROUNDS RAISED BEFORE THE FIRST APPELLATE AUTHORITY ARE VINSA ELECTRICALS PVT.LTD., 51, EZRA STREET, 2 ND FLOOR, KOLKATA-700001. PAN- AABCV9717D VS ITO, WARD-5(4), P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH. MANISH TIWARI, ADV. RESPONDENT BY SH. RADHEY SHYAM, CIT DR DATE OF HEARING 10.04.2019 DATE OF PRONOUNCEMENT 12 .0 6 .2019 ITA NO.2276/KOL/2018 (ASSESSMENT YEAR-2013-14) PAGE | 2 RELATING DISALLOWANCES, WHICH, IN OUR OPINION REQUIRES ASSISTANCE OF ASSESSEE BY SUPPORTING EVIDENCES SINCE THERE IS NO OPPORTUNITY IN THE INTEREST OF JUSTICE AND TAKING INTO CONSIDERATION THE SUBMISSIONS OF LD.AR & DR AND FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE CIT(A) SUBJECT TO THE PAYMENT OF COST OF RS.5,000/- BY THE ASSESSEE IN FAVOUR OF PRIME MINISTER RELIEF FUND. THE CIT(A) SHALL SATISFY HIMSELF OF THE PAYMENT OF SUCH COST AND SHALL PROCEED TO ADJUDICATE THE ISSUES RAISED BEFORE HIM. THE ASSESSEE IS LIBERTY TO FILE EVIDENCE, IF ANY, IN SUPPORT OF ITS CLAIM. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12.06.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER DATE:- 12.06.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- VINSA ELECTRICALS PVT.LTD., 51, EZRA STREET, 2 ND FLOOR, KOLKATA- 700001. 2. RESPONDENT- ITO, WARD-5(4), P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA