Jitendra Rampuria, Kolkata V. ITO, Ward - 35(2), Kolkata , Kolkata

ITA 535/KOL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0892 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAPIL MONDAL J
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.535/KOL/2018 ASSESSMENT YEAR:2013-14 JITENDRA RAMPURIA C/O S.C. RAMPURIA &CO. 15, NOORMALOHIA LANE, KOLKATA-0007 [ PAN NO.AGEPR 5044 D ] / V/S . INCOME TAX OFFICER, WARD-35(2), AYAKAR BHAWAN, POORVA 110, SHANTIPALLY, KOLKATA- 108 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI SUNIL SURANA, CA /BY RESPONDENT SHRI KAPIL MONDAL, JCIT-DR /DATE OF HEARING 17-09-2018 /DATE OF PRONOUNCEMENT 05-10-2018 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-10, KOLKATAS ORDER DATED 12.01.2018 PASSED IN CASE NO.81/CIT(A)-10/WD-35(2)/13-14/6-17/KOL. I NVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT. 2. I NOTICE AT THE OUTSET THAT CIT(A)S ORDER UNDER CHALLENGE CONFIRMING THE ASSESSING OFFICERS ACTION DISALLOWING / ADDING LOA N IN THE NAME OF RAJESH DATTA, INTEREST PAID U/S. 40(A)(IA) TO M/S MADAN MOHAN SAL ES PROMOTION, SALES PROMOTION @ 10%, ADVERTISEMENT EXPENSES, INTEREST DISALLOWANCE INVOLVING SUMS OF 15 LAC, 1.15 LAC, 30,760/-, 42,145/- AND 6,08,034/-; RESPECTIVELY PASSED EX PARTE . THERE IS NO DISCUSSION AT ALL IN THE LOWER APPELLATE ORDER ABOU T ACTUAL SERVICE OF HEARING NOTICE TO THE ASSESSEE. LEARNED DEPARTMENTAL REPRESENTATIVE F AILS TO REBUT THE FACT THAT CIT(A) HAS AFFIRMED ASSESSING OFFICERS ACTION WITH A TOTA L NON SPEAKING LOWER APPELLATE ITA NO.535/KOL/2018 A.Y. 2013-14 JITENDRA RAMPURIA VS. ITO WD-35(2) KOL. PAGE 2 ORDER IN VIOLATION OF SEC. 250(6) OF THE ACT SPECIF YING POINTS OF DETERMINATION TO BE TREATED FOLLOWED BY A DETAILED DISCUSSION. I THEREF ORE REMIT THE INSTANT APPEAL BACK TO THE CIT(A) FOR AFRESH ADJUDICATION AS PER LAW AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THE TAXPAYER FOR PRESEN TING HIS CASE. 3. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 05/10/2018 SD/- (S.S. GODARA) JUDICIAL MEMBER KOLKATA, *DKP/SR.PS - 05/10/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-JITENDRA RAMPURIA, C/O S.C. RAMPURIA & C O. 15,NOORMALAHIA LANE, KOLKA TA-007 2. /RESPONDENT-ITO, WARD-35(2), AYAKAR BHAWAN, POORVA 110, SHANTIPALLY, KOLKATA-700110 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ',