Marigold Dealcom Pvt. Ltd., , Kolkata V. ITO, Ward -1(2), Kolkata , Kolkata

ITA 2577/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1778 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 29-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

ITA NO.2577/KOL/2017 (ASSESSMENT YEAR-2008-09) IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2577/KOL/2017 (ASSESSMENT YEAR-2008-09) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 21.11.2017 PASSED BY CIT(A)-7, KOLKATA FOR AY 2008-09 WHEREIN HE CONFIRMED THE ADDITIONS MADE BY THE AO EX-PARTE OF THE ASSESSEE. 2. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD INCLUDING THE AFFIDAVIT DATED 27.12.2017 FILED BY SH. BAMBHOLA SINGH REPRESENTING THE ASSESSEE STATING REASONS FOR NON-APPEARANCE BEFORE THE CIT(A). IT IS NOTED THAT THE REASONS STATED BY THE SAID DIRECTOR ARE BONAFIDE AND TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ADDITIONS MADE BY THE AO AND CONFIRMED BY THE CIT(A) AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH CONSIDERATION. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES IF ANY, IN SUPPORT OF HIS CONTENTION. FURTHER, IT IS NOTED THAT THE AY 2008-09 AND 1 MARIGOLD DEALCOM PVT.LTD., C/O-SUBASH AGARWAL & ASSOCIATES, SIDDHA GIBSON, 1, GIBSON LANE, 2 ND FLOOR, ROOM NO.213, KOLKATA-700069. PAN-AAFCM4284Q VS ITO, WARD-1(2), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA- 700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH. SUBASH AGARWAL, ADV. RESPONDENT BY SH. C.J.SINGH, SR.DR DATE OF HEARING 01.11.2018 DATE OF PRONOUNCEMENT 16.11.2018 ITA NO.2577/KOL/2017 (ASSESSMENT YEAR-2008-09) SINCE IT IS IDENTIFIED AS OLD MATTER, WE DIRECT THE ASSESSEE TO COOPERATE WITH THE CIT(A) FOR ITS SPEEDY DISPOSAL. 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 16.11.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 16.11.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- MARIGOLD DEALCOM PVT.LTD., C/O-SUBASH AGARWAL & ASSOCIATES, SIDDHA GIBSON, 1, GIBSON LANE, 2 ND FLOOR, ROOM NO.213, KOLKATA-700069. 2. RESPONDENT- ITO, WARD-1(2), 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 2