Williamson Magor & Company Limited, Kolkata V. DCIT, Circle - 6, KOLKATA, Kolkata

ITA 27/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0756 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 04-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PE
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

ITA NO.27/KOL/2018 (ASSESSMENT YEAR-2011-12) 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.27/KOL/2018 (ASSESSMENT YEAR-2011-12) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 01.11.2017 PASSED BY CIT(A)-2, KOLKATA FOR AY 2011-12. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE BEFORE THE CIT(A). THE CIT(A) FIXED THE APPEAL FOR HEARING ON FIVE OCCASIONS OUT OF WHICH THE ASSESSEE FILED ADJOURNMENT APPLICATION ON THREE OCCASIONS. LD.AR SUBMITS THAT THE ASSESSEE IS READY TO PROSECUTE ITS CASE BEFORE THE CIT(A) IF THIS TRIBUNAL PLEASES TO REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS CONSIDERATION. LD.DR REPORTED NO OBJECTION. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND SUBMISSIONS OF LD.DR AND LD.AR 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 ITS CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 1 WILLIAMSON MAGOR & CO., FOUR MANGOE LANE, SURENDRA MOHAN GHOSH SARANI, KOLKATA-700001. PAN-AAACW2369P VS DCIT, CIRCLE-6(2), AAYKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH. D.S.DAMLE, LD.AR RESPONDENT BY SH. R.SHYAM, CIT DR DATE OF HEARING 27.11.2018 DATE OF PRONOUNCEMENT 30.11.2018 ITA NO.27/KOL/2018 (ASSESSMENT YEAR-2011-12) 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30.11.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 30.11.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- WILLIAMSON MAGOR & CO., FOUR MANGOE LANE, SURENDRA MOHAN GHOSH SARANI, KOLKATA-700001. 2. RESPONDENT- DCIT, CIRCLE-6(2), AAYKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES AR/H.O.O ITAT, KOLKATA 2