Kolkata Police Co-Operative Bank Ltd., Kolkata V. DCIT, Circle-35, Kolkata

ITA 395/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8760 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 01-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: K M ROY
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SRI P.M. JAGTAP, VICE-PRESIDENT & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER] I.T.A. NO. 395/KOL/2019 ASSESSMENT YEAR: 2012-13 KOLKATA POLICE CO-OPERATIVE BANK LTD...........................................................APPELLANT 18, LALBAZAR STREET KOLKATA-700 001 [PAN : AAAAJ 2462 K] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-35, KOLKATA...............RESPONDENT APPEARANCES BY: SHRI K.M. ROY, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SHANKAR HALDER, JCIT, DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 8 TH , 2019 DATE OF PRONOUNCING THE ORDER : APRIL 3 RD , 2019 O R D E R PER S.S. VISWANETHRA RAVI, JM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 10, KOLKATA, (HEREINAFTER THE LD. CIT (A)), DT. 31/12/2018, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), RELATING TO THE ASSESSMENT YEAR 2012-13. 2. WHILE HEARING THE SUBMISSIONS OF THE LD. A/R, IN RESPECT OF THE APPEAL UNDER THE CAPTION EARLY HEARING, IT WAS BROUGHT TO OUR NOTICE THAT THE APPEAL WAS DISMISSED FOR NON-PROSECUTION BY THE LD. CIT(A) AND PRAYED TO REMAND THE MATTER TO THE FILE OF THE LD. CIT(A) FOR HIS FRESH ADJUDICATION. THE LD. D/R REPORTED NO OBJECTION IN DISPOSING OFF THE MAIN APPEAL. THEREFORE, TAKING INTO CONSIDERATION AND THE FACTS AND CIRCUMSTANCES OF THE CASE, ISSUES RAISED AND SUBMISSIONS OF THE LD. A/R AND LD. D/R, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE LD. CIT(A) FOR HIS FRESH CONSIDERATION. THE ASSESSEE IS AT LIBERTY TO FILE NECESSARY EVIDENCES/DETAILS, IF ANY, IN SUPPORT OF HIS CLAIMS. 2 I.T.A. NO. 395/KOL/2019 ASSESSMENT YEAR: 2012-13 KOLKATA POLICE CO-OPERATIVE BANK LTD 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 3 RD DAY OF APRIL, 2019. SD/- SD/- [P.M. JAGTAP] [ S.S. VISWANETHRA RAVI ] VICE PRESIDENT JUDICIAL MEMBER DATED : 03.04.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. KOLKATA POLICE CO-OPERATIVE BANK LTD 18, LALBAZAR STREET KOLKATA-700 001 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-35, KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES