M/s. Advance Steel Tubes Ltd., Sahibabad(U.P) V. DCIT, Circle-3(1), Kolkata, Kolkata

ITA 2401/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1359 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 01-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K BISWAS
• Assessee Lawyers: S AGARWAL

Judgement Text

ITA NO.2401/KOL/2017 [ASSESSMENT YEAR: 2012-13] 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.2401/KOL/2017 [ASSESSMENT YEAR: 2012-13] APPELLANT BY SH. S.AGARWAL, ADV. RESPONDENT BY SH. M.K.BISWAS, ADDL. CIT DATE OF HEARING 04.09.2018 DATE OF PRONOUNCEMENT 07.09.2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 27.09.2017 PASSED BY CIT(A)-1, KOLKATA FOR AY 2012-13 WHEREIN HE DISMISSED THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE EX-PARTE. 2. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF THE AFFIDAVIT DATED 03.09.2016 SUBMITTED BY SH. D.N.AGARWAL REPRESENTING THE ASSESSEE AND TAKING INTO CONSIDERATION THE SUBMISSIONS OF LD.AR AND ISSUES INVOLVED THEREIN, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION. THE ASSESSEE HAS LIBERTY TO FILE ALL EVIDENCES, IF ANY, IN SUPPORT OF ITS CONTENTIONS AND CLAIMS. GROUNDS NOS. 1 TO 3 RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. M/S. ADVANCE STEEL TUBES LTD.,C/O-R.B.SINGH (ADVOCATE), 11 CROOKED LANE,1 ST FLOOR, ROOM NO.7, KOLKATA-700069. PAN - AACCA6765B VS DCIT, CIRCLE-3(1), P-7, CHOWRINGHEE SQUARE, KOLKATA- 700069. (APPELLANT) (RESPONDENT) ITA NO.2401/KOL/2017 [ASSESSMENT YEAR: 2012-13] 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.09.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:-07.09.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. ADVANCE STEEL TUBES LTD., C/O-R.B.SINGH (ADVOCATE), 11 CROOKED LANE,1 ST FLOOR, ROOM NO.7, KOLKATA-700069. 2. RESPONDENT- DCIT, CIRCLE-3(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