S.S. Foundation, Kolkata V. CIT(E), Kolkata , Kolkata

ITA 246/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0931 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 15-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PERUSED MATER
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

ITA NO.246/KOL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.246/KOL/2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 06.12.2017 PASSED BY CIT(E), KOLKATA. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED FROM THE RECORD THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE IN PROSECUTING ITS CASE BY SUBMITTING RELEVANT DETAILS BEFORE THE CIT(E). IT IS CLEAR FROM PARA 2 OF THE IMPUGNED ORDER, THAT THE CIT(E) REJECTED THE APPLICATION OF THE ASSESSEE EX-PARTE. TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND SUBMISSIONS OF LD.AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE CIT(E) FOR HIS FRESH ADJUDICATION. THE ASSESSEE IS LIBERTY TO FILE ANY EVIDENCE, IF ANY, IN SUPPORT OF ITS CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 1 S.S.FOUNDATION, C/O-S.L.KOCHAR, ADVOCATE, 5, ASHUTOSH CHOWDHURY AVENUE, KOLKATA-700019. PAN-AATTS5406P VS CIT(E), 10, MIDDLETON ROW, KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. ANIL KOCHAR, ADVOCATE RESPONDENT BY SH. ABANI KANTA NAYAK, CIT DR DATE OF HEARING 08.11.2018 DATE OF PRONOUNCEMENT 22.11.2018 ITA NO.246/KOL/2018 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22.11.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 22.11.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- S.S.FOUNDATION, C/O-S.L.KOCHAR, ADVOCATE, 5, ASHUTOSH CHOWDHURY AVENUE, KOLKATA-700019. 2. RESPONDENT- CIT(E), 10, MIDDLETON ROW, KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES AR/H.O.O ITAT, KOLKATA 2