Shri Partha Chatterjee, Durgapur V. ITO, Ward - 45(4), Kolkata , Kolkata

ITA 494/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8824 (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: B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: S M SURANA
• 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. 494/KOL/2018 ASSESSMENT YEAR : 2013-1 4 SHRI PARTHA CHATTERJEE -VS- ITO, WA RD-45(4), KOLKATA [PAN: AGTPC 7328 N] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S.M. SURANA, ADVOCATE 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)-13, KOLKATA [IN SHORT THE LD CI T(A)] IN APPEAL NO.64/CIT(A)- 13/W-45(4)/KOL/2016-17 DATED 30.10.2017 AGAINST THE ORDER PASSED BY ITO, WARD- 45(4), KOLKATA [ IN SHORT THE LD AO] UNDER SECTIO N 144 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 22.03.2016 FOR THE ASSE SSMENT YEAR 2013-14. 2. THE LD. AR FILED A LETTER PRAYING FOR ADJOURNMEN T FOR FILING OF PAPER BOOK. BUT WE FIND THAT THE LD. CIT(A) HAD PASSED EX PARTE ORDER UPHOL DING THE ORDER OF THE LD. ASSESSING OFFICER WHILE REPRODUCING THE ASSESSMENT ORDER. IN THE PECULIAR FACTS AND CIRCUMSTANCES 2 ITA NO.494/KOL/2018 SHRI PARTHA CHATTERJEE A.YR. 2013-14 2 OF THE CASE IN THE INTEREST OF JUSTICE AND FAIR PLA Y, WE DEEM IT FIT AND APPROPRIATE TO REMAND THIS APPEAL TO THE FILE OF THE LD. CIT(A) FO R DE NOVO ADJUDICATION ON MERITS. THE LD. CIT(A) IS DIRECTED TO ADJUDICATE THE ISSUE ON M ERITS UNINFLUENCED BY EARLIER DECISION TAKEN BY HIM IN THIS REGARD. THE ASSESSEE IS DIRECT ED TO APPEAR BEFORE THE LD. CIT(A) ON 20.03.2019 AND NOT TO TAKE ANY ADJOURNMENT EXCEPT D UE TO EXCEPTIONAL OR UNAVOIDABLE CIRCUMSTANCES. ACCORDINGLY, THE APPEAL OF THE ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. 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. SHRI PARTHA CHATTERJEE, C/O RAJESH MOHAN & ASSOC IATES, UNIT NO. 18, BAGATI HOUSE, 5 TH FLOOR, 34, GANESH CHANDRA AVENUE, KOLKATA-700013. 2. ITO, WARD-45(4), KOLKATA, 3, GOVERNMENT PLACE, I NCOME TAX BUILDING, KOLKATA- 700001. 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