Viraj Agarwal , Kolkata V. ITO, Ward - 63(4) , Kolkata

ITA 2336/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1754 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 13-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P
• Assessee Lawyers: AGAINST DATED PASSED

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.2336/KOL/2018 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 07.08.2018 PASSED BY CIT(A)-19, KOLKATA FOR AY 2013-14. 2. HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. THE LD.AR SUBMITTED THAT THE ASSESSEE PRESENTLY RESIDING IN DELHI AND THE DETAILS RELATING TO THE ISSUES RAISED BEFORE THE FIRST APPELLATE AUTHORITY COULD NOT BE COLLECTED AND, THEREBY, NO COMPLIANCE WAS CAUSED EFFECT BEFORE THE CIT(A). HE UNDERTAKES TO COMPLY NOTICES OF CIT(A) IF THIS TRIBUNAL PLEASES TO REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH CONSIDERATION. THE LD.DR DID NOT REPORT OBJECTION. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF LD.AR & DR AND FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, 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 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 VIRAJ AGARWAL, C/O-S.L.KOCHAR, ADVOCATE, 5, ASHUTOSH CHOWDHURY AVENUE, KOLKATA-700019. PAN- AGCPA3123C VS ITO, WARD-63(4), KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. ANIL KOCHAR, ADV. RESPONDENT BY SH. RADHEY SHYAM, CIT DR DATE OF HEARING 11.04.2019 DATE OF PRONOUNCEMENT 12.06.2019 ITA NO.2336/KOL/2018 (ASSESSMENT YEAR-2013-14) PAGE | 2 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- VIRAJ AGARWAL, C/O-S.L.KOCHAR, ADVOCATE, 5, ASHUTOSH CHOWDHURY AVENUE, KOLKATA-700019. 2. RESPONDENT- ITO, WARD-63(4), KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA