Vishal Jalan , Kolkata V. ITO, Ward - 45(4), Kolkata , Kolkata

ITA 578/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6240 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 02-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PIJUSH MUKHERJEE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM & SHRI M.BAL AGANESH, AM ] I.T.A NO. 578/KOL/201 8 ASSESSMENT YEAR : 2013-1 4 VISHAL JALAN -VS- ITO, WARD-45(4), KOLKATA [PAN: ACFPJ 9905 L] (APPELLANT) (RESPOND ENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI PIJUSH MUKHERJEE, ADDL. CIT DATE OF HEARING : 18.06.2018 DATE OF PRONOUNCEMENT : 04.07.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE O RDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-13, KOLKATA [IN SHORT THE LD CI T(A)] IN APPEAL NO. 298/CIT(A)- 13/KOL/WD.-45(4)/2015-16 DATED 20.11.2017 AGAINST T HE ORDER PASSED BY THE ITO, WARD-45(4), KOLKATA [ IN SHORT THE LD AO] UNDER SE CTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 05.01.2016 FOR TH E ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, WE FIND THAT THE LD. CIT(A) HAD D ISMISSED THE APPEAL IN LIMINE FOR NON- PROSECUTION OF THE ASSESSEE AND HAVING DONE SO, HE HAD ALSO PROCEEDED TO DISPOSE OFF THE APPEAL ON MERITS. SINCE THE ISSUE INVOLVED DOES NOT WARRANT THE PRESENCE OF THE AR OF THE ASSESSEE, AN ADJOURNMENT PETITION OF THE ASSESS EE IS HEREBY REJECTED AND THE APPEAL IS DISPOSED OFF AFTER HEARING THE LD. DR. 2 ITA NO.578/KOL/2018 VISHAL JALAN A.YR. 2013-14 2 3. WE HAVE HEARD RIVAL SUBMISSIONS. WE FIND THAT TH E LD. CIT(A) HAVING DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE OUGHT NOT TO HAVE ADJUDICATED THE ISSUES CONTESTED BEFORE HIM ON MERITS. HENCE IN THE INTEREST OF JUST ICE AND FAIR PLAY, WE DEEM IT FIT AND APPROPRIATE, TO REMAND THIS APPEAL TO THE FILE OF T HE LD. CIT(A) FOR ADJUDICATION OF THE APPEAL AFRESH IN ACCORDANCE WITH LAW UNINFLUENCED B Y EARLIER DECISION TAKEN BY HIM IN THIS REGARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 04.07.2018 SD/- SD/- [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 04.07.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. VISHAL JALAN, C/O, S.N. GHOSH & ASSOCIATES, ADVO CATES, SEVEN BROTHERS LODGE, P.O-BUROSHIBTALA, P.S.-CHINSURAH, DIST. HOOGHLY, PI N-712105. 2. ITO, WARD-45(4), KOLKATA, INCOME TAX OFFICE, 3, GOVT. PLACE (WEST), KOLKATA- 700001. 3..C.I.T.- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S