M/s Maa Shitala Agro Pvt. Limited, South 24 Parganas V. ACIT, Circle-15(1), Kolkata, Kolkata

ITA 62/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6043 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 12-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Keywords: Search and seizure
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.62/KOL/2017 (ASSESSMENT YEAR-2012-13) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 31.10.2016 PASSED BY CIT(A)-5, KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) FOR AY 2012-13. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE LD.AR WAS THAT NO NOTICE WAS SERVED TO THE ASSESSEE IN THE FIRST APPELLATE PROCEEDINGS AS SUCH THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE ITS CASE BEFORE THE CIT(A). LD.AR SUBMITTED THAT IF THIS TRIBUNAL PLEASES TO REMAND THE MATTER TO THE CIT(A), THE ASSESSEE UNDERTAKES TO MAKE COMPLIANCES BEFORE THE CIT(A). LD. DR DID NOT REPORT OBJECTION TO THE SUBMISSIONS OF THE LD.AR. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND THE SUBMISSIONS OF LD. DR & LD.AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH CONSIDERATION. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF M/S.MAA SHITALA AGRO PVT.LTD., COMPANIR THEK, BAKUL TALA, RAIDIGHI, SOUTH 24 PARGANAS, PIN-743349. PAN-AAGCM1927P VS ACIT, CIRCLE-15(1), KOLKATA-700107. (APPELLANT) (RESPONDENT) APPELLANT BY SH.SUNIL SURANA, LD.AR RESPONDENT BY SH. S.HALDER, SR.DR DATE OF HEARING 14.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 ITA NO.62/KOL/2017 (ASSESSMENT YEAR-2012-13) PAGE | 2 ANY, IN SUPPORT OF ITS CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23.01.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ DATE:- 23 .01.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S.MAA SHITALA AGRO PVT.LTD., COMPANIR THEK, BAKUL TALA, RAIDIGHI, SOUTH 24 PARGANAS, PIN-743349. 2. RESPONDENT- ACIT, CIRCLE-15(1), KOLKATA-700107. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA