Prime Metaliks Pvt. Ltd., , Kolkata V. ITO, Ward - 1(1), Kolkata , Kolkata

ITA 2547/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 3947 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 27-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

PAGE | 1 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.2547/KOL/2017 (ASSESSMENT YEAR-2011-12) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 18.08.2017 PASSED BY CIT(A)-1, KOLKATA FOR AY 2011-12 WHEREIN HE CONFIRMED THE ADDITIONS MADE BY THE AO EX-PARTE OF ASSESSEE. 2. NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. AFTER HEARING LD.DR AND ON PERUSAL OF THE RECORD, IT IS NOTED THAT THERE WAS NO OPPORTUNITY TO THE ASSESSEE IN FIRST APPELLATE PROCEEDINGS. LD.CIT(A) DISMISSED THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE FOR TAKING MANY ADJOURNMENTS. WE FIND FROM THE RECORD THAT THE ADDITIONS MADE BY THE AO REQUIRES ASSISTANCE FROM THE ASSESSEE AND FOR NOT HAVING SUCH OPPORTUNITY BEFORE LD.CIT(A), WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF LD.CIT(A) FOR HIS FRESH CONSIDERATION IN THE INTERESTS OF JUSTICE. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES IN SUPPORT OF ITS CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. M/S. PRIME METALIKS PVT.LTD., 16D, 3A, SAMSUL HUDA ROAD, PARK CIRCUS, KOLKATA-700017. PAN-AABCH6269C VS IT O , WARD-1(1), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.ROBIN CHOUDHARY, ADDL.CIT SR.DR DATE OF HEARING 16.10.2018 DATE OF PRONOUNCEMENT 31.10.2018 ITA NO.2547/KOL/2017 (ASSESSMENT YEAR-2011-12) PAGE | 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31.10.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 31.10.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. PRIME METALIKS PVT.LTD., 16D, 3A, SAMSUL HUDA ROAD, PARK CIRCUS, KOLKATA-700017. 2. RESPONDENT- ITO, WARD-1(1), AAYAKAR BHAWAN, 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