M/s Meghna Distributors Pvt. Ltd., Raipur V. I.T.O.,Ward-10(2), Kolkata

ITA 319/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2369 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 19-11-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 16-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYA PAUL
• Section: 143(3); 68

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH VIRTUAL C KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.319/KOL/2020 ASSESSMENT YEAR: 2009-10 M/S MEGHNA DISTRIBUTORS PVT. LTD., HOUSE NO.16, OPP. C.G. GRAMIN BANK, CHOUBEY COLONY, RAIPUR, CHHATTISGARH-492001 [ PAN NO.AAFCM 0328 K ] / V/S . INCOME TAX OFFICER WARD- 10(2), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SUPRIYA PAUL, ADDL. CIT-DR /DATE OF HEARING 19-11-2020 /DATE OF PRONOUNCEMENT 25-11-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2009-10 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATAS O RDER DATED 30.08.2019 PASSED IN CASE NO.52/CIT(A)-4/2019-20 INVOLVING PROCEEDING S 147 R.W.S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. IT HAS FILED ITS WRITTEN SUBMISSION(S) DATED 19.11.2020. THE SAME IS TAKEN U P ON RECORD. IT IS ACCORDINGLY PROCEED EX PARTE . 2. WE NOTICE AT THE OUTSET WITH THE ABLE ASSISTANCE OF THE LEARNED ADDL. CIT-DR THAT THE CIT(A)S LOWER APPELLATE ORDER AFFIRMING T HE ASSESSING OFFICERS ACTION ITA NO.319/KOL/2020 ASSESSMENT YEAR 2 009-10 M/S MEGHNA DISTRIBUTORS PVT. LTD. VS ITO WD -10(2), KOL. P AGE 2 MAKING U/S 68 ADDITION OF 87,250 FOLLOWED BY ENHANCEMENT THEREOF TO THE TUNE OF 1,74,50,000/- IN THE NATURE OF HUGE TRANSFER OF SUM (S); RESPECTIVELY, HAS BEEN PASSED EX PARTE . THE ASSESSEES ONLY CASE AS PER ITS WRITTEN SUBMI SSION(S) IS THAT CIT(A)S HEARING NOTICE DATED 23.08.2019 HAD REMAINED UNSERV ED. THERE IS NO REBUTTAL TO THIS CLINCHING FACT COMING FROM THE REVENUE SIDE. WE THE REFORE DEEM IT APPROPRIATE TO RESTORE THE ASSESSEES ABOVE STATED TWIN GRIEVANCE( S) BACK TO THE CIT(A) FOR HIS AFRESH APPROPRIATE ADJUDICATION AS PER LAW WITHIN THREE EF FECTIVE OPPORTUNITIES OF HEARING. ORDERED ACCORDINGLY. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 25/11/2020 SD/- SD/- ( ') () ') (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 25/11/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S MEGHNA DISTRIBUTORS PVT. LTD. HOUSE NO.16, OPP.C.G. GRAMIN BANK, CHOUBEY COLONY, RAIPUR, CHHATTISGARH-4 92001 2. /RESPONDENT-ITO WARD-10(2), AAYAKAR BHAWAN, P-7, CH OWRINGHEE SQUARE, KOLKATA-69 3. - . / CONCERNED CIT 4. . - / CIT (A) 5. / ))- , - /DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ -,