M/s. Overgrow Construction (P) Ltd., , Kolkata V. ITO, Ward - 13(3), Kolkata , Kolkata

ITA 487/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8812 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 7 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: 2014-2015
• Appeal Filed On: 21-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Section: 144

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. 487/KOL/2018 ASSESSMENT YEAR : 2014-1 5 M/S OVERGROW CONSTRUCTION PVT. LTD. -VS- ITO, WARD-13(3), KOLKATA [PAN: AABCO 7761 N] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE 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)-15, KOLKATA [IN SHORT THE LD CI T(A)] IN APPEAL NO.N174/CIT(A)- 5/WD-13(3)/16-17/KOL DATED 03.01.2018 AGAINST THE O RDER PASSED BY ITO, WARD-1(3), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 144 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 23.11.2016 FOR THE ASSESSMENT YEA R 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. WE HAVE HEARD THE LD. DR. WE FIND THAT THE ORDER OF THE LD. CIT(A) HAD BEEN PASSED EX PARTE. THERE IS ABSOLUTELY NO FINDING GIVEN BY T HE LD. CIT(A) TO SUPPORT THE ORDER OF 2 ITA NO.487/KOL/2018 M/S OVERGROW CONSTRUCTION PVT. LTD. A.YR. 2014-15 2 THE LD. AO. HENCE IN THE INTEREST OF JUSTICE AND FA IR PLAY, IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT FIT AND APPRO PRIATE TO SET ASIDE THIS APPEAL TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION OF THE ISSUE ON MERITS UNINFLUENCED BY EARLIER DECISION TAKEN BY HIM IN THIS REGARD. WE D IRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) ON 18.04.2019 AND NOT TO TAKE ANY ADJOUR NMENT EXCEPT DUE TO EXCEPTIONAL OR UNAVOIDABLE CIRCUMSTANCES. ACCORDINGLY, GROUNDS RAI SED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL 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/- S D/- [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 28.12.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. M/S OVERGROW CONSTRUCTION PVT. LTD., 95A, C.R.AV ENUE, KOLKATA-700073. 2. ITO, WARD-13(3), KOLKATA, AAYAKAR BHAWAN, P-7, C HOWRINGHEE 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