Sri Abhishek Gupta , Kolkata V. ACIT, Circle - 40, Kolkata , Kolkata

ITA 654/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4048 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 10-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.654/KOL/2018 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 29.01.2018 PASSED BY CIT(A)-12, KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) FOR AY 2013-14. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE LD.AR WAS THAT THE ADDRESS OF THE ASSESSEE WAS CHANGED AND DUE TO WHICH THE NOTICES SENT BY THE CIT(A) COULD NOT BE SERVED ON THE ASSESSEE. LD.AR ARGUED THAT THE CIT(A) DISPOSED OFF THE GROUNDS EX-PARTE BY CONFIRMING THE ORDER OF THE AO AND PRAYED TO REMAND THE MATTER TO THE CIT(A) FOR HIS FRESH CONSIDERATION. LD.DR DID NOT CONTROVERT THE SAME. FURTHER, IT IS OBSERVED THAT THE ASSESSEE CHALLENGED THE DISALLOWANCES MADE BY THE AO BEFORE THE CIT(A) AND FOR NON-RECEIPT OF THE NOTICES BY THE ASSESSEE, NO OPPORTUNITY WAS BEFORE THE CIT(A) FOR ASSESSEE TO PROSECUTE GROUNDS RAISED CHALLENGING THE DISALLOWANCES MADE BY THE AO. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE SRI ABHISHEK GUPTA, MTI COMPLEX, 56A, MIRZA GALIB STREET, KOLKATA-700016. PAN-AEGPG4405H VS ACIT, CIRCLE-40, 3, GOVT. PLACE (WEST), KOLKATA-700001. (APPELLANT) (RESPONDENT) APPELLANT BY SH. S.K.TULSIYAN, ADV. RESPONDENT BY SH. SANKAR KR. HALDER, JCIT, SR.DR DATE OF HEARING 01.01.2019 DATE OF PRONOUNCEMENT 06.02.2019 ITA NO.654/KOL/2018 (ASSESSMENT YEAR-2013-14) PAGE | 2 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 ANY, IN SUPPORT OF HIS 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 06.02.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER [ DATE:- 06.02.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- SRI ABHISHEK GUPTA, MTI COMPLEX, 56A, MIRZA GALIB STREET, KOLKATA-700016. 2. RESPONDENT- ACIT, CIRCLE-40, 3, GOVT. PLACE (WEST), KOLKATA-700001. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA