Rajesh Kumar Sonkar, Kolkata V. I.T.O.,Ward-44(4), Kolkata

ITA 368/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7766 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER JCITSRDR
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.367/KOL/2019 ASSESSMENT YEAR:2012-13 PREMIER COMMODEAL PVT. LTD., 6B, BENTICK STREET, 1 ST FLOOR, ROOM NO.33, KOLKATA-700001 [ PAN N. AAECP 4952 F ] / V/S . INCOME TAX OFFICER WARD-14(3), ROOM NO. 10/4, AAYAKAR BHAWAN, POORVA, 110, SHANTIPALLY, KOLKATA-17 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SHANKAR HALDER, JCIT-SR-DR /DATE OF HEARING 15-07-2019 ITA NO.368/KOL/2019 ASSESSMENT YEAR:2014-15 RAJESH KUMAR SONKAR 3, KRIPANATH DUTTA ROAD, KOLKATA-700002 [ PAN N. ALIPS 9655 G ] / V/S . INCOME TAX OFFICER WARD-44(4), 3, GOVERNMENT PLACE, 2 ND FLOOR, ROOM NO.2/34A, KOLKATA-700 001 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI B.K. MANTRY, AR /BY RESPONDENT SHRI SHANKAR HALDER, JCIT-SR-DR /DATE OF HEARING 15-07-2019 /DATE OF PRONOUNCEMENT 24-07-2019 /O R D E R THESE TWO ASSESSEES HAVE FILED THEIR RESPECTIVE I NSTANT APPEALS FOR ASSESSMENT YEAR(S) 2012-13 AND 2014-15 AGAINST THE COMMISSION ER OF INCOME-TAX (APPEALS)-5 & CIT(A)-13S, KOLKATAS SEPARATE ORDERS DATED 01.11. 2018 AND 21.01.2019 IN CASE NO. ITA NO.367 & 368/KOL/2019 A.YS12-13 &14-15 PREMIER COMMODEAL (P) LTD & RAJESH KR. SONKAR VS. ITO WD.14(3)/44(4)KOL PAGE 2 N87. CIT(A)-5/WARD-14(3)/16-17/KOL AND 267/CIT(A)-1 3/W-44(4)/KOL/2016-17 PASSED EX PARTE, INVOLVING PROCEEDINGS U/S. 144 R.W .S 147 R.W.S.144 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. FORMER ASSESSEES APPEAL ITA NO.367/KOL/2019 CALLED TWICE. NONE APPEARS AT ASSESSEES BEHEST. IT IS THEREFORE PROCEED EX PARTE . 2. A COMBINE PERUSAL OF THE INSTANT BOTH THESE CASE FILE(S) REVEALS THAT CONCERNED CIT(A) HAVE PASSED THEIR RESPECTIVE ORDERS EX PARE AGAINST THE ASSESSEE. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THAT T HE FORMER ASSESSEE HAD FILED ITS WRITTEN SUBMISSION IN THE LOWER APPELLATE PROCEEDIN GS WHICH HAVE NO NOWHERE BEEN DEALT IN THE CIT(A)S ORDER. THE FACTUAL POSITION I S NO DIFFERENT IN LATTER ASSESSEES CASE AS WELL WHEREIN IT HAD FILED WRITTEN SUBMISSIO NS DATED 19.09.2018. I THEREFORE DEEM IT APPROPRIATE TO RESTORE BOTH THESE APPEALS B ACK TO THE CONCERNED CIT(A)S FOR AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTI VE OPPORTUNITIES OF HEARING. THE ASSESSEES SHALL BE AT LIBERTY TO PLACE ON RECORD AL L THE RELEVANT DETAILS / EVIDENCES WHICH SHALL BE CONSIDERED AS PER LAW. 3. THESE TWO ASSESSEES APPEALS ARE ALLOWED FOR STA TISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 24/07/ 2019 SD/- (S.S . GODARA) JUDIC IAL MEMBER KOLKATA, *DKP/SR.PS - 24/07/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-PREMIER COMMODEAL PVT. LTD., 68, BENTICK STREET, 1 ST FL R.NO.33, KOLKATA-001/RAJESH KR SONKAR 3, K RIPANATH DUTTA ROAD, KOLKATA-002 2. /RESPONDENT-ITO WD-14(3) R.NO.10/4, AAYAKAR BHAWAN, POORVA, 110, SHANTIPALLY, KOLAKTKA -17/ITO WD-44(4), 3, GOVT. PLACE, 2 ND FLOOR, R.NO.2/34A, KOLKATA-001 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , ',