Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 9306 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
28 day(s)
Appellant
Respondent
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
06-03-2019
Judgement Text
ITA NO. 429/KOL/2019 SILKEN CONSTRUCTION PVT. LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A B ENCH, KOLKATA BEFORE : SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBE R I.T.A. NO. 429/KOL/2019 A.Y : 2012-13 M/S SILKEN CONSTRUCTION PVT. LTD. 21, HEMANT BASU SARANI, 3 RD FLOOR, ROOM NO. 318, KOLKATA-700001 PAN: AACCD 8019 R APPELLANT -VS- ITO, TECH-2, KOLKATA RESPONDENT APPEARANCES BY: FOR THE APPELLANT: SHRI SOUMITRA C HOUDHURY, ADVOCATE SHRI J CHAKRABORTY, ADVOCATE FOR THE RESPONDENT: SHRI SANKAR HALDER, JCIT SR. DR DATE OF HEARING : 22/03/2019 DATE OF PRONOUNCEMENT : 0 3/04/2019 ITA NO. 429/KOL/2019 SILKEN CONSTRUCTION PVT. LTD. 2 SHRI. S.S.VISWANETHRA RAVI, JM: 1. THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATE D 02.11.2017 PASSED BY THE CIT(A)-2, KOLKATA FOR ASSESSMENT YEAR 2012-13 WHEREIN HE DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE. 2. AT THE TIME OF HEARING, UNDER THE CAPTION EARL Y HEARING, IT WAS BROUGHT TO OUR NOTICE BY THE LD. AR THAT THE CIT( A) WITHOUT GIVING ANY OPPORTUNITY DISMISSED THE APPEAL EX PARTE AND PRAYED TO REMAND THE MATTER TO THE FILE OF ASSESSING OFFICER FOR FRE SH CONSIDERATION. THEREFORE, HE PROCEED TO HEAR THE MAIN APPEAL WITH THE CONSENT OF BOTH THE PARTIES. 3. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS OBSERVED FROM THE IMPUGNED ORDER IN P AGE 2 THAT THE CIT(A) HAS GIVEN NOTICE OF HEARING BUT HOWEVER NO COMPLIANCE WAS MADE BY THE ASSESSEE. SIMILARLY WE FIND THERE WAS N O COMPLIANCE BY THE ASSESSEE IN TERMS OF PROCEEDINGS U/S 131 OF THE ACT. WE FIND THE ISSUE RAISED IN THIS APPEAL IS RELATING TO CONFIRMA TION OF ADDITION MADE BY THE ASSESSING OFFICER U/S 68 OF THE ACT. AS NOTE D ABOVE WE FIND NO REPRESENTATION BEFORE THE CIT(A) AND NO OPPORTUNITY WAS AVAILABLE TO THE ASSESSEE IN THE ASSESSMENT PROCEEDINGS, THEREF ORE, IN THE INTEREST OF JUSTICE AND FACTS AND CIRCUMSTANCES OF THE CASE WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE ASSESSING O FFICER SUBJECT TO A ITA NO. 429/KOL/2019 SILKEN CONSTRUCTION PVT. LTD. 3 CONDITION OF PAYMENT OF COSTS OF RS. 5,000/- PAYABL E IN FAVOUR OF PRIME MINISTER RELIEF FUND AND THE ASSESSING OFFICER HAS TO SATISFY THE PAYMENT OF SUCH COSTS AND PROCEED TO COMPLETE THE A SSESSMENT. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF ANY, IN S UPPORT OF ITS CLAIM. THUS, THE MAIN APPEAL IS DISPOSED OFF AS INDICATED ABOVE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03-04-2019. SD/- SD/- P.M. JAGTAP S.S. VISWANETHRA RAVI VICE-PRESIDENT JUDICIAL MEMBER DATE: 03-04-2019 SB,SR. PS COPIES TO : (1) APPELLANT/DEPARTMENT: SILKEN CONSTRUCTION PVT. LTD. (2) RESPONDENT/ASSESSEE: ITO, TECH-2, KOLKATA (3)COMMISSIONER OF INCOME-TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA
