Indian Explosives Private Limited, Kolkata V. DCIT, Circle - 11(1), Kolkata, Kolkata

ITA 286/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6051 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 16-02-2018
• 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 D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.286/KOL/2018 (ASSESSMENT YEAR-2009-10) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 02.11.2017 PASSED BY CIT(A)-10, KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) FOR AY 2009-10. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE FILED APPLICATION DATED 14.01.2019 SEEKING ADJOURNMENT THAT THE APPEAL AT HAND REQUIRES PROPER REPRESENTATION BY FILING PAPER BOOKS CONTAINING VITAL DOCUMENTS. HOWEVER, IT IS NOTICED FROM THE RECORD THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE IN THE FIRST APPELLATE PROCEEDINGS AS THE APPEAL GROUNDS ARE DISMISSED FOR NON-COMPLIANCE. LD.DR DID NOT CONTROVERT THE SAME. THEREFORE, THE ADJOURNMENT APPLICATION DATED 14.01.2019 IS REJECTED AND HAS BEEN DISCUSSED ABOVE SINCE THERE WAS NO OPPORTUNITY FOR THE ASSESSEE IN THE FIRST APPELLATE PROCEEDINGS AS SUCH ASSISTANCE FROM THE ASSESSEE TO SUPPORT ITS GROUNDS OF APPEAL RAISED BEFORE M/S. INDIAN EXPLOSIVES PVT.LTD., BLOCK-C, 6 TH FLOOR, APEEJAY HOUSE, 15 PARK STREET, KOLKATA-700016. PAN-AAACI6548N VS DCIT, CIRCLE-11(1), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH.S.KASAT, LD.AR RESPONDENT BY SH. S.HALDER, SR.DR DATE OF HEARING 14.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 ITA NO.286/KOL/2018 (ASSESSMENT YEAR-2009-10) PAGE | 2 THE FIRST APPELLATE PROCEEDINGS THEREBY CONSIDERING THE SAME AND IN THE INTERESTS 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. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23.01.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ DATE:- 23.01.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. INDIAN EXPLOSIVES PVT.LTD., BLOCK-C, 6 TH FLOOR, APEEJAY HOUSE, 15 PARK STREET, KOLKATA-700016. 2. RESPONDENT- DCIT, CIRCLE-11(1), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA