M/s Shree Shankar Service, Kolkata V. I.T.O.,Ward-49(3), Kolkata

ITA 2658/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0184 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 30-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI P.M.JAGTAP, VICE-PRESIDENT AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.2658/KOL/2019 ASSESSMENT YEAR:2015-16 M/S SHREE SHANKAR SERVICE STATION, 292/1, JESSORE ROAD, KOLKATA-700055 [ PAN NO.AAWFS 5591 E ] / V/S . INCOME TAX OFFICER, WARD-49(3), UTTARPAN, BLOCK-3, 2 ND FLOOR, MANICKTALA CIVIC CENTRE, ULTADANGA, KOLKATA-700 054 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI SUNIL SURANA, FCA /BY RESPONDENT SHRI DHRUBOJYOTI ROY, JCIT-DR /DATE OF HEARING 11-06-2020 /DATE OF PRONOUNCEMENT 24-06-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-16 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLKATAS ORDER DATED 27.11.2019, PASSED IN CASE NO. 70/CIT(A)-15/17-18/WD-49(3)/KOL U/S 14 3(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WITH THE ABLE ASSISTANCE OF BOTH THE LEARNED REP RESENTATIVE(S) APPEARING AT ASSESSEE AND REVENUES BEHEST, WE NOTICE THAT THE C IT(A) HAS PASSED HIS LOWER APPELLATE ORDER EX PARTE WHILST AFFIRMING THE ASSESSING OFFICERS ACTION INTER ALIA MAKING VARIOUS DISALLOWANCE(S) / ADDITION(S) IN HIS SCRUTINY ASSESSMENT FRAMED ON 26.12.2017. ITA NO.2658/KOL/2019 A.Y . 2015-16 M/S SHREE SHANKAR SERVICE STATION VS. ITO WD-4 9(3), KOL. P AGE 2 3. LEARNED AUTHORIZED REPRESENTATIVES ONLY CASE DU RING THE COURSE OF HEARING IS THAT ALTHOUGH THE CIT(A) HAD FIXED THE ASSESSEES A PPEAL FOR HEARING ON 24.09.2019, 15.11.2019 & 26.11.2019, IT RECEIVED THE CORRESPOND ENCE NOTICE OF HEARING ONLY OF THE LAST DATE ITSELF AND THEREFORE, ITS NON-APPEARANCE WAS ON ACCOUNT OF CIRCUMSTANCES BEYOND ITS CONTROL. THIS CLINCHING ASPECT HAS GONE UNREBUTTED FROM THE REVENUE SIDE. COUPLED WITH THIS, THE CIT(A) HAS ALSO NOT DEALT WI TH MERITS OF VARIOUS ISSUES RAISED IN ASSESSEES LOWER APPEAL REQUIRING FRAMING OF POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATION THEREUPON U/S 250(6) OF THE A CT. WE THUS DEEM IT APPROPRIATE TO RESTORE THE ASSESSEES ALL SUBSTANTIVE GROUNDS RAIS ED IN THE INSTANT APPEAL BACK TO THE CIT(A) FOR AFRESH ADJUDICATION AS PER LAW. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 24/06/2020 SD/- SD/ - ( !) (#$ ') (P.M.JAGTAP) (S.S.GODARA) VICE PRESIDENT JUDICIAL MEMBER *DKP-SR.PS ( - 24/06/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S SHREE SHANKAR SERVICE STATION 292/1, JESSORE ROAD, KOLKATA-700 05 5 2. /RESPONDENT-ITO WD-49(3), UTTARAPAN, BLOCK-3, 2 ND FLOOR, MANICKTALLA CIVIC CENTRE, ULTADANGA, KOLKATA-700 054 3. + . / CONCERNED CIT 4. . - / CIT (A) 5. / $$+ , + / DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ +,