Aravinda Infrastructure Pvt. Ltd., Kolkata V. ITO, Ward-4(3), Kolkata

ITA 30/KOL/2022

AI Insights

The case involves Aravinda Infrastructure Pvt. Ltd., the appellant, contesting an order from the CIT(A) regarding an assessment year 2012-13. The primary issue in the appeal was the disallowance under section 40(a)(ia) of the Income Tax Act. The CIT(A)'s original order was challenged as it was claimed to be an ex-parte decision and did not address the specific issue of disallowance under section 40(a)(ia). The Tribunal found that the CIT(A) had not adequately considered the appellant's case and thus set aside the CIT(A)'s order, remanding the case for a thorough re-examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136116 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 29-11-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 13-01-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B.K. DROLIA
• Keywords: Condonation of delay; Set aside
• Section: 40(a)(ia); 250

Judgement Text

। आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 30/Kol/2022 Assessment Year: 2012-13 Aravinda Infrastructure Pvt. Ltd. 56E, Hemant Basu Sarani Kolkata - 700001 [PAN : AAGCA5837L] Vs Income Tax Officer, Ward-4(3), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri B.K. Drolia, C.A. Revenue by : Shri Vijay Kumar, Addl. CIT सुनवाई कᳱ तारीख/Date of Hearing : 30/11/2022 घोषणा कᳱ तारीख/Date of Pronouncement : 02/01/2023 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeals) – 23, Kolkata (hereinafter the “ld. CIT(A)”) dated 05/12/2016, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2012-13. 2. The Registry has pointed out that the appeal is time barred. The assessee has filed an affidavit along with a petition for condonation of delay duly explaining the reasons for delay thereby. The ld. Counsel for the assessee vide the petition has submitted that the order of the ld. CIT(A) was not served upon the assessee as the same was returned back unserved. In view of this, the delay is condoned and the appeal is admitted. 3. The only issue raised in this appeal is relating to disallowance u/s 40(a)(ia) of the Act. However, at the outset the ld. Counsel for the assessee has invited our attention to the order of the ld. CIT(A) to submit that the impugned order of the ld. CIT(A) is an ex-parte order. That, even the ld. CIT(A) has discussed and deliberated on the issue of share application I.T.A. No. 30/Kol/2022 Assessment Year: 2012-13 Aravinda Infrastructure Pvt. Ltd. 2 which in fact, was not the issue involved in the appeal before the ld. CIT(A). the ld. CIT(A) has not given any finding on the issue involved in the appeal i.e., regarding the disallowance u/s 40(a)(ia) of the Act. 4. In view of this, the impugned order of the CIT(A) is hereby set aside and the matter is restored to the file of the CIT(A) for deciding the issues afresh on merits in accordance with law. Needless to say that CIT(A) will give adequate opportunity to the assessee to present its case. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 2 nd January, 2023 at Kolkata. Sd/- Sd/- (Manish Borad) (Sanjay Garg) Accountant Member Judicial Member Kolkata, Dated 02/01/2023 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata