Purbanchal Ex-Servicemen Welfare Assn, Kolkata V. ITO, Ward - 32(2), Kolkata, Kolkata

ITA 426/KOL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70437 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2013
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 16-03-2012
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR MOITRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI R.C.SHARMA, AM & HONBLE SRI GEORGE MATHAN, JM] ITA NO.426/KOL/2012 ASSESSMENT YEAR : 2006-07 ( APPELLANT ) (RESPONDENT) PURBANCHAL EX-SERVICEMEN WELFARE -VS- .I.T.O., W ARD-32(2), ASSN., KOLKATA KOLKATA (PAN : AAAAB 2561 L) FOR THE APPELLANT: SHRI SOMNATH GHOSH, ADVOCATE FOR THE RESPONDENT: SHRI AMIT KUMAR MOITRA, JCIT, SR.DR DATE OF HEARING : 04.12.2013 DATE OF PRONOUNCEMENT : 04. 12.2013. ORDER PER SHRI GEORGE MATHAN, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. C.I.T.(A)- XIX, KOLKATA IN APPEAL NO.179/CIT(A)-XIX/ITO,WD-32(2)/10 -11 DATED 23.12.2011 FOR ASSESSMENT YEAR 2006-07. 2. SHRI SOMNATH GHOSH, ADVOCATE REPRESENTED ON BEH ALF OF THE ASSESSEE AND SHRI AMIT.KR.MOITRA, JCIT,SR.DR REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING IT WAS NOTICED THAT THE LD. CIT(A) HAS DECIDED THE APPEAL OF ASSESSEE EXPARTE THE ASSESSEE. THOUGH THE LD. AR HAS CHALLENGED THE INITIATION OF PROCEEDINGS OF LEVYING FRINGE BENEFIT TAX BY ASSUMP TION OF JURISDICTION BY ISSUE OF NOTICE U/S 115WH THE SAME HAS NOT BEEN ADJUDICATED BY THE LD. CIT(A). IN THE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE ISSUES IN THIS APPEAL MUST BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR RE-ADJUDICATION AFTER GR ANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO REPRESENT ITS CASE. IN THE CIRCUMSTA NCES THE ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF LD. CIT(A) FOR RE- ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE O PPORTUNITY TO SUBSTANTIATE ITS CASE. ITA NO.426/KOL/2012 PURBANCHAL E X-SERVICEMEN ASSN. VS I.T.O., WARD-32(2),KOLKATA A.YR.2006- 07 2 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04.12.2013. SD/- SD/- [R.C.SHARMA] [ GEORGE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( ( ) )) ) DATE: 04.12.2013. R.G.(.P.S.) - COPY OF THE ORDER FORWARDED TO: 1. PURBANCHAL EX-SERVICEMEN ASSN., 7, MULLEN STREET, K OLKATA-700020. 2 I.T.O., WARD-32(2), KOLKATA 3 . CIT(A)-XIX, KOLKATA 4. CIT - KOLKATA. 5. CIT(A)DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, !/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES