M/s. Shilpa Creation Pvt. Ltd., Kolkata V. ITO, Ward - 12(1), Kolkata, Kolkata

ITA 308/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6050 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 21-02-2018
• 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.308 & 309/KOL/2018 (ASSESSMENT YEAR-2005-06 & 2011-12) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER BOTH THESE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 14.12.2017 PASSED BY CIT(A)-4, KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) FOR AY 2005-06 & 2011-12. 2. WE FIND NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THE ASSESSEE CALLED ABSENT AND SET EX-PARTE. THEREFORE, WE PROCEED TO HEAR LD.DR. 3. HEARD LD.DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. LD.DR RIGHTLY POINTED OUT THAT THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A) IN BOTH THE AYS 2005-06 & 2011-12. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE CIT(A) FOR HIS FRESH CONSIDERATION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. M/S. SHILPA CREATION PVT.LTD., 3/2, GREEN PARK, KOLKATA-700019. PAN-AAECS5267L VS ITO, WARD-12(1), P-7, CHOWRINGHEE SQUARE, 6 TH FLOOR, KOLKATA-700069 (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.S.HALDER, SR.DR DATE OF HEARING 16.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 ITA NO.308 & 309/KOL/2018 (ASSESSMENT YEAR-2005-06 & 2011-12) PAGE | 2 4. IN THE RESULT, BOTH THESE APPEALS OF THE ASSESSEE ARE 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. SHILPA CREATION PVT.LTD., 3/2, GREEN PARK, KOLKATA- 700019. 2. RESPONDENT- ITO, WARD-12(1), P-7, CHOWRINGHEE SQUARE, 6 TH FLOOR, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA