Naveen Bhatter, Kolkata V. ACIT, Circle - 35, Kolkata , Kolkata

ITA 510/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7992 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 23-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• 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. 510/KOL/2018 ASSESSMENT YEAR : 2014-1 5 NAVEEN BHATTER -VS- ACIT, CIRCLE-35, KOLKAT A [PAN: AEEPB 9697 N] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SUBASH AGARWA L, ADVOCATE FOR THE RESPONDENT : SHRI SANKAR HALDER, ADDL. CIT SR. DR DATE OF HEARING : 26.12.2018 DATE OF PRONOUNCEMENT : 01.01.2019 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-10, KOLKATA [IN SHORT THE LD CI T(A)] IN APPEAL NO.277/CIT(A)- 10/C-35/2014-15/2016-17/KOL DATED 31.01.2018 AGAIN ST THE ORDER PASSED BY ACIT, CIRCLE-35, KOLKATA[ IN SHORT THE LD AO] UNDER SECTI ON 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 31.08.2016 FOR TH E ASSESSMENT YEAR 2014-15. 2. THOUGH THE ASSESSEE HAD RAISED VARIOUS GROUNDS W ITH REGARD TO DISALLOWANCE OF SALES PROMOTION EXPENSES AND ADDITION MADE TOWARDS UNDISC LOSED INCOME RECEIVED FROM 2 ITA NO.510/KOL/2018 NAVEEN BHATTER A.YR. 2014-15 2 ULTRA TECH CEMENT LTD. AND HDFC, THE FIRST GROUND R AISED BY THE ASSESSEE IS WITH REGARD TO EX PARTE ORDER PASSED BY THE LD. CIT(A). WE FIND THAT THE LD. CIT(A) HAD PASSED AN ORDER EX PARTE WITHOUT HEARING THE ASSESS EE ON MERITS. WE ALSO FIND FROM THE APPELLATE ORDER THAT CERTAIN OPPORTUNITIES WERE IND EED GIVEN TO THE ASSESSEE WHICH WERE UN COMPLIED WITH BY THE ASSESSEE. IN THAT SCENARIO, THE LD. CIT(A) IS EXPECTED TO DISPOSE OFF THE APPEAL ON MERITS WHICH WAS NOT DONE IN THE INSTANT CASE. BOTH THE PARTIES MUTUALLY AGREED THAT THIS ISSUE REQUIRES TO BE SET ASIDE TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION. IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE DEEM IT FIT A ND APPROPRIATE TO REMAND THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION ON MERITS. THE LD. CIT(A) IS DIRECTED TO ADJUDICATE THE ISSUE ON MERITS UNINFLUE NCED BY EARLIER DECISION TAKEN BY HIM IN THIS REGARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 20.03.2019 AND NOT TO TAKE ANY ADJOURNMENT EXCEPT DUE TO EXCEP TIONAL 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 01.01.2019 SD/- SD/- [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 01.01.2019 SB, SR. PS 3 ITA NO.510/KOL/2018 NAVEEN BHATTER A.YR. 2014-15 3 COPY OF THE ORDER FORWARDED TO: 1. NAVEEN BHATTER, C/O, SUBASH AGARWAL & ASSOCIAT ES, SIDHA GIBSON, 1, GIBSON LANE, ROOM. 213, 2 ND FLOOR, KOLKATA-700069. 2. ACIT, CIRCLE-35, KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTIPALLY, OPPORSITE RUBY HOSPITAL, KASBA, E.M. BYE PASS, KOLKATA, WEST BENGAL-700107. 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