Bhaskar Singha Roy, Hooghly V. ACIT, CIR-2, HOOGHLY, Hooghly

ITA 473/KOL/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83184 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 20-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BRIJESH KUMAR SINGH

Judgement Text

I.T.A. NO . 4 73 / KOL ./201 4 ASSESSMENT YEAR: 200 8 - 20 0 9 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO. 4 73 / KOL / 20 1 4 ASSESSMENT YEAR : 200 8 - 20 0 9 BHASKAR SINGHA ROY,.................................. .... ............. .. .APP ELL ANT 80 , FARM SIDE ROAD, P.O. CHINSURAH R.S., DIST. HOOGHLY - 712 102 [PAN : A MAPS 6040 A ] - VS. - ASSISTANT COMMISSIONER OF INCOME TAX,...... ... ... . RESPONDENT CIRCLE - 2, HOOGHLY APPEARANCES BY: SHRI BRIJESH KUMAR SINGH , ADVOCATE, FOR THE ASSESSEE S M T. RANU BISWAS , J CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 24, 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 24 , 201 4 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILED BY THE ASSESSE E AGAINST THE ORDER OF LD . COMMISSIONER OF INCOME TAX (APPEALS) - XX XVI , KOLKATA IN APPEAL NO. 282 / CIT(A) - XX XVI / KOL/CIR. - 2,HG/2010 - 11 DATED 31 .1 2 .201 3 FOR THE ASSESSMENT YEAR 200 8 - 0 9 . 2. SHRI BRIJESH KUMAR SINGH , ADVOCATE, REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT. RANU BISWAS, JCIT, SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LD. A.R THAT THE ASSESSMENT HAD BEEN COMPLETED EX - PARTE AS THE ASSESSEE WAS UNABLE TO PRODUCE ALL THE I.T.A. NO . 4 73 / KOL ./201 4 ASSESSMENT YEAR: 200 8 - 20 0 9 PAGE 2 OF 2 EVIDENCES BEFORE THE ASSESSING OFFICER. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE ASSESSING OFFICER. 4. IN REPLY, LD. D.R. DID NOT RAISE ANY SERIOUS OBJECTION. 5. CONSIDERING THE SUBMISSIONS, ALL THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE A SSESSING OFFICER FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE HIS CASE. 6 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 TH NOV EMBER , 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 2 4 TH D AY OF NOVE MBER , 201 4 COPIES TO : (1) BHASKAR SINGHA ROY, 80, FARM SIDE ROAD, P.O. CHINSURAH R.S., DIST. HOOGHLY - 712 102 ( 2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, HOOGHLY (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S .