Jayanta Kumar Ghosh , Kolkata V. ITO, Ward - 43(3), Kolkata , Kolkata

ITA 610/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2220 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 05-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.610/KOL/2018 ASSESSMENT YEAR:2013-14 JAYANATA KUMAR GHOSH 119/3, MAHARAJA NANDA KUMAR ROAD,KOLKATA-36 [ PAN NO.AGIPG 9180F ] / V/S . INCOME TAX OFFICER WARD-43(3) /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI ROBIN CHOUDHURY, ADDL. CIT-DR /DATE OF HEARING 08-11-2018 /DATE OF PRONOUNCEMENT 16-11-2018 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-13, KOLKATAS ORDER DATED 20.1.2017 PASSED IN CASE NO.86/ CIT(A)-13/W-43(3)/KOL/2016-17 INVOLV ING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARED AT ASSESSEES BEHE ST DESPITE SERVICE OF NOTICE. IT IS ACCORDINGLY PROCEEDED EX PARTE . 2. I NOTICE AT THE OUTSET THAT THE CIT(A) HAS PASSE D HIS LOWER APPELLATE ORDER EX PARTE AGAINST THE ASSESSEE FOR NOT HAVING PUT IN AP PEARANCE DURING THE COURSE OF LOWER APPELLATE PROCEEDINGS. HE HAS AFFIRMED ASSESSMENT F INDINGS MAKING VARIOUS DISALLOWANCES / ADDITIONS OF LICENSE FEE, COMMISSIO N PAID WITHOUT TDS, NO STATEMENT OF INTEREST INCOME, CONTRACTUAL INCOME AND ON ACCOU NT OF CHAPTER VIA INVOLVING RESTRICTING FIGURES OF 32,87,731, 2,59,413, 14,318, 3,000 & 56,035 TOTALING TO ITA NO.610/KOL/2018 A.Y. 201 3-14 JAYANTA KR. GHOSH VS. ITO WARD-43(3) , KOL. PAGE 2 36,20,497/-. LEARNED DEPARTMENTAL REPRESENTATIVE FA ILS TO DISPUTE THAT THE CIT(A) HAS NOT DISCUSSED OF THIS ISSUE IN ITS LOWER APPELL ATE ORDER NOR THERE IS ANY FINDING THEREIN THAT ASSESSEE HAD NOT PUT IN APPEARANCE MOR E THAN ONCE AT LEAST IN LOWER APPELLATE PROCEEDINGS. I THEREFORE RESTORE THE INST ANT APPEAL BACK TO CIT(A) FOR APPROPRIATE ADJUDICATION ON MERITS AS PER LAW AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING. 3. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSE IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 16/11/2018 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 16/11/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-JAYANTA KR. GHOSH, 119/3, MAHARAJA NANDA KR. RD. KOL-36 2. /RESPONDENT-INCOME TAX WARD-43(3), KOLKATA 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',