M/S Veerprabhu Marketing Ltd., Kolkata V. DCIT-Circle8, Kolkata, Kolkata

ITA 520/KOL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70398 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 03-04-2012
• Court: TRIBUNAL
• Department Lawyers: A P ROY

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH A , KOLKATA [ () . . . . . . . . , ,, , , ! '# ! '# ! '# ! '# ] ]] ] [BEFORE HONBLE SRI R.S.SYAL, AM & HONBLE SRI G EORGE MATHAN, JM] % % % % /ITA NO.520/KOL/2012 &#' ()/ ASSESSMENT YEAR : 2005-06 ('+ / APPELLANT ) - # - ( -.'+ /RESPONDENT) M/S.VEERPRABHU MARKETING LTD. . D.C.I.T., CIRCLE- 8, KOLKATA KOLKATA (PAN:AABCV 0747 R) '+ / 0 / FOR THE APPELLANT: NONE -.'+ / 0 / FOR THE RESPONDENT: SHRI A.P.ROY, SR.DR 1#2 / 3 /DATE OF HEARING : 11.11.2013 4( / 3 /DATE OF PRONOUNCEMENT : 11.11.2013. 5 / ORDER PER SHRI GEORGE MATHAN, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. C.I.T.(A)-XXXII, KOLKATA IN APPEAL NO.45/CIT(A)-XXXII/11-12/R&T/CIR- 8/KOL DATED 23.12.2011 FOR ASSESSMENT YEAR 2005-06. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AND SHR I A.P.ROY, SR.DR REPRESENTED ON BEHALF OF THE REVENUE. 3 .AT THE TIME OF HEARING IT WAS FAIRLY AGREED BY T HE LD. DR THAT THE ORDER OF THE LD. CIT(A) WAS AN EXPARTE ORDER. IT WAS FAIRLY AGRE ED THAT GROUND NO.1 SPECIFICALLY CHALLENGED THE EXPARTE ORDER AND THE ISSUES IN THIS APPEAL SHOULD BE RESTORED TO THE FILE OF LD. CIT(A) FOR RE-ADJUDICATION. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. AS IT IS NOTICED THAT GROUND NO.1 OF THE ASSESSEES APPEAL I S AGAINST EXPARTE ORDER OF THE LD.CIT(A) THE ISSUES IN THIS APPEAL ARE TO BE REST ORED TO THE FILE OF THE LD CIT(A) FOR RE-ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUAT E OPPORTUNITY TO REPRESENT ITS CASE. ITA NO.520/KOL/2012 M/S .VEERPRABHU MARKETING LTD. VS D.C.I.T., CIRCLE-8,KO L A.YR.2005-06 2 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11.11.2013. SD/- SD/- [ . . , ] [ . ! '# , ] [R.S.SYAL] [ GEOR GE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( (3 3 3 3) )) ) DATE: 11.11.2013. R.G.(.P.S.) 5 / -&&6 76(8- COPY OF THE ORDER FORWARDED TO: 1. M/S. VEERPRABHU MARKETING LTD., 30, JAWAHARLAL NEHR U ROAD, C BLOCK, KOLKATA- 700016. 2 D.C.I.T., CIRCLE-8, KOLKATA 3 . CIT KOLKATA 4. CIT(A)- XXXII, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA .6 -&/ TRUE COPY, 5#1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES