Basudevkhali Co-opt. Labour Contract & Construction socitey Ltd., Murshidabad V. JCIT, Rg-Murshidabad, Murshidabad

ITA 488/KOL/2014

• Counselvise Citation: 48823514 RSA 2014
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 21-03-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

I.T.A. NO . 4 88 / 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. 488 / KOL / 20 1 4 ASSESSMENT YEAR : 200 8 - 20 0 9 BASUDEVKHALI COOPERATIVE LABOUR CONTRACT & CONSTRUCTION SOCIETY LIMITED,............... .............. ............. .. .APP ELL ANT VILL. & PO - BASUDEVKHALI, BLOCK - BERHAMPORE, MURSHIDAD - 742 187 [PAN : A DUPD 5696 H ] - VS. - JOINT COMMISSIONER OF INCOME TAX,................... ... . RESPONDENT MURSHIDABAD, 39. R.N. TAGORE ROAD, BERHAMPORE , MURSHIDABAD - 742 101 APPEARANCES BY: N O N E, FOR THE ASSESSEE S MT. 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) - XXXVI, KOLKATA IN APPEAL NO. 4 28 / CIT(A) - XXXVI/KOL/JCIT, RANGE MSD/10 - 11 DATED 26.12.2013 FOR THE ASSESSMENT YEAR 200 8 - 0 9 . 2. AT THE TIME OF HEARING , SHRI PROVAS KUMAR DE, FCA , FILED AN ADJOURNMENT LETTER STATING THAT HE WISH TO FILE A PAPER BOOK. THE ADJOURNMENT LETTER WAS REJECTED AND THE APPEAL OF THE ASSESSEE IS BEING DISPOSED OF , AS IT IS NOTICED THAT THE ASSESSEE HAS NOT REPRESENTED BEFORE THE LD . CIT(APPEALS) AND THE APPEAL HAS BEEN DISMISSED BY THE LD. I.T.A. NO . 4 88 / KOL ./201 4 ASSESSMENT YEAR: 200 8 - 20 0 9 PAGE 2 OF 2 CIT(APPEALS) WITHOUT HEARING THE SUBMISSIONS OF THE ASSESSEE. EVEN THE GROUND BEFORE THE LD. CIT(APPEALS) SHOW S THAT THE ALLEGATION IS THAT ADEQUATE OPPORTUNITY HA S NOT BEEN GRANTED TO THE ASSESSE E. IN THESE CIRCUMSTANCES, CONSIDERING THE FACT THAT NO PURPOSE WOULD BE SERVED FOR ADJOURN MENT THIS MATTER AFTER HEARING THE LD. SR. D.R. SMT. RANU BISWAS, JCIT, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF ASSESSING OFFICER FOR RE - ADJUDICATION A FTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE I T S CASE. 3 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSE E IS PARTLY 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) BASUDEVKHALI COOPERATIVE LABOUR CONTRACT & CONSTRUCTION SOCIETY LIMITED, VILL. & PO - BASUDEVKHALI, BLOCK - BERHAMPORE, M URSHIDAD - 742 187 (2) JOINT COMMISSIONER OF INCOME TAX, MURSHIDABAD, 39. R.N. TAGORE ROAD, BERHAMPORE, MURSHIDABAD - 742 101 (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.