Sri Uchman Gazi, Kolkata V. DCIT, Circle - 49, Kolkata, Kolkata

ITA 435/KOL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70432 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2013
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 20-03-2012
• Court: TRIBUNAL
• Department Lawyers: SUCHETA CHATTOPADHYAY
• Assessee Lawyers: MIRAJ D. SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI R.C.SHARMA, AM & HONBLE SRI GEORGE MATHAN, JM] ITA NOS.435-437/KOL/2012 ASSESSMENT YEARS : 2000-01 AND 2002-03 ( APPELLANT ) (RESPONDENT) SRI UCHMAN GAZI -VS- . D.C.I.T., CIRCLE-49, KOLKATA KOLKATA (PAN:AFIPG 8214 P) FOR THE APPELLANT: SHRI MIRAJ D.SHAH, ADVOCATE FOR THE RESPONDENT: SMT.SUCHETA CHATTOPADHYAY, JCIT, SR.DR DATE OF HEARING : 05.12.2013 DATE OF PRONOUNCEMENT : 05. 12.2013. ORDER PER BENCH ALL THE THREE APPEALS ARE FILED BY THE ASSESSEE AGA INST THE ORDERS OF LD. C.I.T.(A)-XXXII, KOLKATA IN APPEAL NO.116/CIT(A)-XX XII/DC-CIRCLE-19/08- 09/KOL, 76/CIT(A)-XXXII/09-10/50(1)/KOL AND 77/CIT( A)-XXXII/09-10/50(1)/KOL DATED 29.11.2011 RESPECTIVELY FOR ASSESSMENT YEARS 2000-01 AND 2002-03. 2. SHRI MIRAJ D.SHAH REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT. SUCHETA CHATTOPADHYAY, JCIT, SR.DR REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING IT WAS SUBMITTED BY THE LD. AR THAT ON THE DATE OF HEARING FIXED BY THE LD. CIT(A) THE LD. AR HAD APPE ARED AND REQUESTED FOR AN ADJOURNMENT. IT WAS THE SUBMISSION THAT SUBSTANTIAL DETAILS HAD TO BE OBTAINED FROM THE ASSESSEE TO SUBSTANTIATE HIS CLAIM IN THE INTEREST OF JUSTICE. 4. TO THIS SUBMISSION OF THE LD. AR THE LD. DR HAD NO OBJECTION. CONSEQUENTLY CONSIDERING THE SUBMISSIONS OF BOTH THE SIDES THE I SSUES IN ALL THE THREE APPEALS ARE ITA NOS.4 35-437/KOL/2012 SHRI UCHMAN GAZI VS D.C.I.T., CIRCLE-49, KOL A.YRS.2000-01 AND 2002-03 2 RESTORED TO THE FILE OF AO FOR RE-ADJUDICATION AFTE R GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE HIS CLAIMS. 5. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05.12.2013. SD/- SD/- [R.C.SHARMA] [ GEORGE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( ( ) )) ) DATE: 05.12.2013. R.G.(.P.S.) - COPY OF THE ORDER FORWARDED TO: 1. SHRI UCHMAN GAZI, C/O D.J.SHAH & CO., KALYAN BHAVAN , 2, ELGIN ROAD, KOLKATA- 700020. 2 DCIT, CIRCLE-49, KOLKATA. 3 . CIT(A)-XXXII, KOLKATA 4. CIT - KOLKATA. 5. CIT-DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, !/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES