Nimbus Tours & Travels Pvt Ltd, Kolkata V. I.T.O Wd - 7(1),kolkata., Kolkata

ITA 669/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92010 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 26-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MADHU MALATI GHOSH
• Section: 144; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER ITA NO. 669 /KOL/ 2013 ASSESSMENT YEAR: 2006 - 07 NIMBUS TOURS & TRAVELS PVT. LTD., 8/1, LOUDON STREET, KOLKATA [ PAN NO.A AACN 8810 E ] / V/S . I.T.O. WARD - 7(1), AAYKAR BHAWAN, P - 7, CHOWRINGHEE SQUARE, KOLKATA - 69 / APPELLANT .. / RESPONDENT / BY APPELLANT NONE / BY RESPONDENT SMT.MADHUMALATI GHOSH, JCIT, SR - DR / DATE OF HEARING 03 - 06 - 2015 / DATE OF PRONOUNCEMENT 03 - 06 - 2015 / O R D E R THIS A PPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX(APPEALS) - VIII, KOLKATA DATED 23 - 01 - 2013 FOR THE ASSESSMENT YEAR 20 0 6 - 07. 2. IN THIS APPEAL ASSESSEE HAS TAKEN AS MANY AS SIX GROUNDS OF APPEAL. NONE APPEARED ON BEHALF OF ASSESSEE EVEN THOUGH NOTICE WAS DULY SENT. I, THEREFORE, DECIDE TO DISPOSE OF THIS APPEAL AFTER HEARING LD. DR. I NOTED GOING THROUGH THE GROUND NO.1 THAT IT IS A CASE WHERE THE ASSESSING OFFICER HAS GIVEN THE OPPORTUNITY TO THE ASSESSEE FOR HEARING ON 22 - 11 - 2008WHILE IN THE SECOND PART OF THE ORDER THE AO OBSERVED THAT CASE WAS ADJOURN ED TO 24 - 12 - 2008. THE PROCEEDINGS GOT CONCLUDED BY THE AO ON 12 - 12 - 2008 EVEN THOUGH THE ORDER WAS PASSED ON 30 - 12 - 2008. IN VIEW OF THESE FACTS, I CONVINCED FROM THE GROUND NO.1 TAKEN BY THE ASSESSEE THAT THE ASSESSEE HA S NOT GIVEN PROPER OPPORTUNITY TO ADD UCE THE EVIDENCE IN RESPECT OF VARIOUS DISALLOWANCE MADE BY I TA NO. 669 /KOL /2013 A.Y. 2006 - 07 NIMBUS TOURS & TRAVELS PVT. LTD. V. ITO WD - 7(1) KOL. PAGE 2 THE AO. I ALSO NOTED THAT WHILE ON THE TITLE OF THE ASSESSMENT ORDER, IT HAS BEEN MENTIONED THAT THE ASSESSMENT ORDER HAS BEEN PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT ) AND AT THE END OF THE ASSESSMENT IT HAS BEEN MENTIONED AS ABOVE, U/S 1 4 4 OF THE INCOME TAX ACT, 1961 . 3. IN VIEW OF THIS FACT, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, I SET ASIDE THE ASSESSMENT ORDER AND DIRECT THE AO TO MAKE A FRESH ASSESSMENT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS STATISTICALLY ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 03 / 06 /201 5 SD/ - ( P.K. BANSAL ) ACCO UNTANT MEM BER KOLKATA, *DKP - 03 / 06 /201 5 / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT NIMBUS TOURS & TRAVELS PVT. LTD. 8/1 LONDON STREET KOLKATA - 17 2 . / RESPONDENT ITO WARD - 7(1), AAYKAR BHAWAN, P - 7, CHOWRINGHEE SQUARE, KOLKATA - 69 3 . / CONCERNED CIT 4 . - / CI T (A) 5 . , / DR, ITAT, KOLKATA 6 . / GUARD FILE. BY ORDER/ , / ,