M/s. Ekanta Plastics Private Limited, Kolkata V. ITO, Ward-12(1), Kolkata, Kolkata

ITA 268/KOL/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0799 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 15-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C[SMC], KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.268/KOL/2019 (ASSESSMENT YEAR-2014-15) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 01.02.2018 PASSED BY CIT(A)-19, KOLKATA FOR AY 2009-10 U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). 2. AT THE TIME OF HEARING, THE ABOVE APPEAL UNDER THE CAPTION EARLY HEARING, IT WAS BROUGHT TO OUR NOTICE THAT THE CIT(A) DISMISSED GROUNDS OF APPEAL RAISED BY THE ASSESSEE EX-PARTE. LD.AR SUBMITS THAT THE ASSESSEE ENGAGED AN AUTHORISED REPRESENTATIVE BY NAME SH. KHEMKA AND ON THE DATE OF HEARING, HE WAS NOT WELL DUE TO HIS ILLNESS, HE COULD NOT PRESENT BEFORE THE CIT(A). FURTHER, IT WAS SUBMITTED THAT THE ASSESSEE IS READY TO PROSECUTE ITS CASE BEFORE THE CIT(A), IF THIS TRIBUNAL REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH CONSIDERATION. LD.DR DID NOT REPORT OBJECTION IN RESPECT OF REMANDING THE MATTER TO THE FILE OF CIT(A). THEREFORE, SINCE THERE IS NO FINDING BY THE CIT(A) ON THE ISSUES RAISED BEFORE HIM BY THE ASSESSEE, THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF LD.AR & M/S. EKANTA PLASTICS PVT.LTD., 62A, HAZRA ROAD, HAZRA, KOLKATA-700019. PAN-AAACE5839L VS ITO, WARD-12(1), KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY SH.SUJOY SEN, ADV. RESPONDENT BY SH.SANKAR HALDER, SR.DR JCIT DATE OF HEARING 15.03.2019 DATE OF PRONOUNCEMENT 27.03.2019 ITA NO.268/KOL/2019 (ASSESSMENT YEAR-2014-15) PAGE | 2 LD. DR AND WITH THE CONSENT OF BOTH THE PARTIES, WE REMAND THE MATTER TO THE FILE OF CIT(A) FOR ITS FRESH CONSIDERATION. THUS, GROUNDS RAISED BY THE ASSESSEE IN THIS APPEAL 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 27.03.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER DATE:- 27.03.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. EKANTA PLASTICS PVT.LTD. 62A, HAZRA ROAD, HAZRA, KOLKATA-700019. 2. RESPONDENT- ITO, WARD-12(1), KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA