Auro Service Calcutta Centre, Kolkata V. ADIT (Exemption) - II, Kolkata , Kolkata

ITA 2472/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6877 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 15-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: P J BHIDE

Judgement Text

I.T.A NO.2472/KOL/2017 AURO SERVICE CALCUTTA CENTRE PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO.2472/KOL/2017 (ASSESSMENT YEAR: 2011-12) AURO SERVICE CALCUTTA CENTRE APPELLANT [PAN:AABTA0861A] VS ADIT(EXEMPTION)-II, KOLKATA RESPONDENT FOR THE APPELLANT : SHRI P. J. BHIDE, FCA (AR) FOR THE RESPONDENT : SHRI C. J. SINGH, JCIT, SR. DR DATE OF HEARING : 07.02.2019 DATE OF PRONOUNCEMENT : 03.05.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 21.09.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-25, KOLKATA [CIT(A)] FOR ASSESSMENT YEAR 2011-12. 2. THE LD. AR SUBMITS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE GROUND NOS.1 TO 3 AND PRAYED TO DISMISS THE SAME AS NOT PRESSED. ACCORDINGLY, GROUND NOS.1 TO 3 IS DISMISSED AS NOT PRESSED. 3. FURTHER THE HE SUBMITS THAT THE CIT(A) DID NOT ADJUDICATE GROUND NO.5 & 6 RAISED BEFORE HIM BY ASSIGNING REASONS THEREOF AND PRAYED TO REMAND THE MATTER TO THE FILE ON INVOLVING THE ISSUE RAISED IN THE GROUND NO.4 TO THE FILE OF CIT(A). THE LD. DR REPORTED NO OBJECTION. 3. TAKING INTO CONSIDERATION, THE SUBMISSIONS OF THE LD. AR AND DR AND FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT PROPER TO I.T.A NO.2472/KOL/2017 AURO SERVICE CALCUTTA CENTRE PAGE | 2 REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH ADJUDICATION FOR GROUNDS NO.5 & 6 RAISED BEFORE THE FIRST APPELLATE AUTHORITY REGARDING THE EXPENSES TOTALING TO RS.3,87,167/- AND VAT INVOLVING OF RS.3,013/-. THEREFORE, GROUND NO.4 RAISED BY THE ASSESSEE IN THIS APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED PARTLY FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03.05.2019. SD/- SD/- [J. SUDHAKAR REDDY] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 03.05.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT AURO SERVICE CALCUTTA CENTRE, SRI AUROBINDO BHAVAN, 8, SHAKESPEARE SARANI, KOLKATA 700071. 2 RESPONDENT ADIT(EXEMPTION)-II, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA