Kinetic Vincom Pvt. Ltd., , Kolkata V. ITO, Ward - 4(4), Kolkata , Kolkata

ITA 460/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8811 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 16-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: M D SHAH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI S.S.GODARA, JM & HONBLE SHRI M.BALAGANESH, AM] I.T.A NO. 460/KOL/2018 ASSESSMENT YEAR : 2012-1 3 KINETIC VINCOM PVT. LTD. -VS- ITO , WARD-4(4), KOLKATA [PAN: AAECK 5033 E] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI M.D.SHAH, AR FOR THE RESPONDENT : SHRI SANKAR HALDER, ADDL. CIT SR. DR DATE OF HEARING : 24.12.2018 DATE OF PRONOUNCEMENT : 28.12.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-2, KOLKATA [IN SHORT THE LD CIT (A)] IN APPEAL NO.385/CIT(A)- 2/2015-16 DATED 13.05.2016 AGAINST THE ORDER PASSE D BY ITO, WARD-4(4), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 143(3) OF THE INC OME TAX ACT, 1961 (IN SHORT THE ACT) DATED 18.03.2015 FOR THE ASSESSMENT YEAR 201 2-13. 2. AT THE OUTSET WE FIND THAT THE LD. CIT(A) DID NO T AGREE TO THE REQUEST OF THE ASSESSEE TO WITHDRAW THE APPEAL FILED BY THE ASSESSEE BEFORE HIM. ACCORDINGLY, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT ADJUDI CATING THE APPEAL ON MERITS. 2 ITA NO.460/KOL/2018 KINETIC VINCOM PVT. LTD A.YR. 2012-13 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. WE FIND THA T THE LD. CIT(A) HAVING DECIDED TO REJECTED THE REQUEST OF ASSESSEE FOR WITHDRAWAL OF APPEAL FILED BEFORE HIM, OUGHT TO HAVE ADJUDICATED THE ISSUE ON MERITS. IN OUR CONSIDERED OPINION, THE LD. CIT(A) CANNOT DISMISS THE APPEAL IN A SUMMARY MANNER AS IS DONE I N THE INSTANT CASE. HENCE WE DEEM IT FIT AND APPROPRIATE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, TO REMAND THIS APPEAL TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION OF THE APPEAL. THE ASSESSEE IS HEREBY DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 06.03.2 019 AND NOT TO TAKE ANY ADJOURNMENT EXCEPT DUE TO EXCEPTIONAL AND BONAFIDE CIRCUMSTANCES. ACCORDINGLY, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STAT ISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 28.12.2018 SD/- SD/- [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 28.12.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. KINETIC VINCOM PVT. LTD., 7, RED CROSS PLACE, 4 TH FLOOR, KOLKATA-700001. 2. ITO, WARD-4(4), KOLKATA, AAYAKAR BHAWAN, P-7, CH OWRINGHEE SQUARE, KOLKATA- 700069. 3..C.I.T.(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER A SSISTANT REGISTRAR ITAT , KOLKATA BENCHES