Rahee Track Technologies Pvt. Ltd., , Howrah V. ACIT, Circle - 13(2) , Kolkata

ITA 2682/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4816 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER JCITSRDR
• Assessee Lawyers: MANISH TIWARI
• Section: 143(3)

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 2682 / KOL / 20 18 ASSESSMENT YEAR :2014-15 RAHEE TRACK TECHNOLOGIES PVT. LTD., NH-6, ARGORI, JANGALPUR, SANKRAIL, HOWRAH-711302 [ PAN NO.AAGCS 1931 D ] V/S . ACIT, CIRCLE-13(2), AAYKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-107 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI MANISH TIWARI, ADVOCATE /BY RESPONDENT SHRI SHANKAR HALDER, JCIT-SR-DR /DATE OF HEARING 07-05-2019 /DATE OF PRONOUNCEMENT 17-05-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKATAS O RDER DATED 01.11.2018 PASSED IN CASE NO. N293/CIT(A)-5/CIRCLE-113(2)/16-1 7/KOL, INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES SEVEN SUBSTANTIVE GROUNDS CHALLENGE CORRECTNESS OF THE CIT(A)S EX PA RTE ORDER DISALLOWING / ADDING VARIOUS EXPENSES TO BE NOT ALLOWABLE AS BUSI NESS EXPENDITURES. LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY CONT ENDS DURING THE COURSE ITA NO.2682/KOL/2018 A.Y. 2014- 15 RAHEE TRACK TECHNOLOGIES PVT. LTD. VS. ACIT , CIR-13(2), KOL. PAGE 2 OF HEARING THAT THE CIT(A) HAS PASSED HIS LOWER APP ELLATE ORDER EX PARTE ON ACCOUNT OF ASSESSEES FAILURE IN PUTTING IN APPEAR ANCE IN RESPONSE TO VARIOUS LOWER APPELLATE HEARING NOTICE(S) HE TAKES US TO PA RA-3 OF CIT(A)S ORDER IN THIS REGARD. WE FIND NO MERIT IN REVENUES FOREGOIN G CONTENTIONS. THE CIT(A)S FINDINGS TO THIS EFFECT HAVE NOWHERE STATED THAT TH E ASSESSEE HAD NOT ACTUALLY SERVED THE RELEVANT LOWER APPELLATE HEARING NOTICE. BE THAT AS IT MAY, THE FACT ALSO REMAINS THAT CIT(A) HAS NOT CONSIDERED THE ISS UE ON MERITS. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE THE INSTANT LIS BACK TO CIT(A) AFTER AFFORDING THREE EFFECTIVE OPPORTUNITY OF HEARING TO THE TAXPA YER. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 17/05/2019 SD/- SD/- ( %) (' %) (DR.A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 17 / 05 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-RAHEE TRACK TECHNOLOGIES PVT. LTD., NH-6 , ARGORI, JANGALPAUR, SANKRAIL, HOWRAH -711302 2. /RESPONDENT-ACIT, CIR-13(2), AAYKAR BHAWAN POORVA, 110, SHANTI PALLY, KOL-107 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ 3,