Naba Diganta Water Management Ltd., Kolkata V. D.C.I.T., Circle-2(2), Kolkata

ITA 323/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9460 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.323/KOL/2019 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 20.12.2018 PASSED BY CIT(A)-1, KOLKATA FOR AY 2013-14. 2. AT THE TIME OF HEARING UNDER THE CAPTIONED EARLY HEARING, IT IS NOTED THAT THE CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE FOR NOT FILING GROUNDS OF APPEAL ON ITBA MODULE. THE CONTENTION OF THE LD. AR IS THAT BY MISTAKE THE ASSESSEE HAD FILED THE APPEAL ONLINE WITHOUT GROUND OF APPEAL, HOWEVER, THE HARD COPY OF THE ENTIRE SET OF APPEAL ALONGWITH GROUNDS OF APPEAL AND STATEMENT OF FACTS FILED BEFORE THE CIT(A) IN ADDITION TO THE ONLINE PORTAL. LD.AR PRAYED TO REMAND THE MATTER TO THE FILE OF CIT(A) BY AFFORDING ANOTHER OPPORTUNITY TO THE ASSESSEE IN PROSECUTING ITS CASE. THE LD. DR REPORTED NO OBJECTION. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR & LD. DR AND FACTS & CIRCUMSTANCES OF THE CASE 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 SHALL FILE THE APPEAL ONLINE NABA DIGANTA WATER MANAGEMENT LTD., GN-11-19, SECTOR-V, SALT LAKE, KOLKATA-700091. PAN-AACCN6958P VS DCIT, CIRCLE-2(2), KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH. ANKUR GOEL, C.A. & MS. NEHA JHUNJHUNWALA, C.A RESPONDENT BY SH. RADHEY SHYAM, CIT DR DATE OF HEARING 29.03.2019 DATE OF PRONOUNCEMENT 05.04.2019 ITA NO.323/KOL/2019 (ASSESSMENT YEAR-2013-14) PAGE | 2 WITHIN 10 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05.04.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER DATE:- 05.04.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- NABA DIGANTA WATER MANAGEMENT LTD., GN-11-19, SECTOR- V, SALT LAKE, KOLKATA-700091. 2. RESPONDENT- DCIT, CIRCLE-2(2), KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA