Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 1851 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
07-09-2018
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
B
Assessment Year
2014-2015
Appeal Filed On
20-04-2018
Judgement Text
1 I.T.A NO. 750/KOL/201 8 M/S. SOFTA GEOTECHNICAL PVT.LTD IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA BEFORE: SHRI J. SUDHAKAR REDDY , ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO. 750 /KOL/201 8 A.Y: 20 1 4 - 15 M/S. SOFTA GEOTECHNI CAL VS. ACIT, CIR - 14(2),KOLKATA PRIVATE LIMITED. P AN:A ARCS 3689M [APPELLANT] [RESPONDENT] FOR THE APPELLANT : SHRI K.M ROY, FCA, LD.AR FOR THE RESPONDENT : SHRI S. DASGUPTA, ADDL.CIT, LD.SR.DR DATE OF HEARING : 1 4 - 06 - 2018 DATE OF PRONOUNCEMENT : 07 - 0 9 - 201 8 ORDER SHRI S.S. VISWANETHRA RAVI , JM: TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 15, KOLKATA DT. 03 - 01 - 2018 FOR THE A.Y 20 1 4 - 15 , WHEREI N HE CONFIRMED THE ADDITIONS MADE BY AO EX PARTE . 2. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER THE CIT - A IS JUSTIFIED IN DISMISSING THE APPEAL OF ASSESSE E EX PARTE. WE FIND THAT THE CIT - A FIXED THE DATE O F HEARING ON 23 - 10 - 2017 AND INTIMATED THE SAME BY ISSUING NOTICE U/S. 250 OF THE ACT DT. 31 - 08 - 2017. THE ASSESSE E FILED ADJOURNMENT AND AS SUCH THE HEARING OF APPEAL WAS ADJOURNED TO 6 - 12 - 2017. ON 6 - 12 - 2017, THE A/R OF ASSESSE E ATTENDED AND FILED POWER OF ATTORNEY AND REQUESTED FOR ADJOURNMENT AND AGAIN THE CASE ADJOURNED TO 14 - 12 - 2017, ON WHICH THE DATE , ACCORDING TO CIT - A, NO ONE APPEARED REPRESENTING ASSESSE E AND CONFIRMED THE ADDITION(S) MADE BY AO IN THE ABSENCE OF ASSESSE E EX PARTE . ON PERUSAL OF GROU NDS OF APPEAL FILED BEFORE THE CIT - A, IN OUR OPINION , ASSISTANCE OF ASSESSE E IS REQUIRED TO SUBSTANTIATE ITS C LAIM BEFORE THE CIT - A. THEREFORE, TAKING 2 I.T.A NO. 750/KOL/201 8 M/S. SOFTA GEOTECHNICAL PVT.LTD INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR, FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DE EM IT FIT AND PROPER TO REMAND THE MATTER TO THE FILE OF CIT - A FOR HIS CONSIDERATION . THE ASSESSE IS AT LIBERTY TO FILE REQUISITE EXPLANATION/EVIDENCES, IF ANY, TO SUBSTANTIATE ITS CLAIM. THE ASSESSE E IS DIRECTED TO COOPERATE WITH THE CIT - A FOR SPEEDY DIS POSAL OF THE CASE. GROUNDS RAISED BY THE ASSESSE E ARE ALLOWED FOR STATISTICAL PURPOSES . 3 . IN THE RESULT, THE APPEAL OF ASSESSE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE OPEN COURT ON 07 - 0 9 - 2018 SD/ - SD/ - J. SUDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 07 - 0 9 - 2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT / ASSESSEE : M/S. SOFTA GEOTECHNICAL PRIVATE LIMITED, 57/4 JESSORE ROAD, BARSAT, KOLKATA - 124. 2 RESPONDENT / REVENU E : ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 14(2), AAYKAR BHAVAN POORVA, 110 SHANTI PALLY, KOLKATA - 107. 3. THE CIT(A), 15 KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, S ENIOR PRIVATE SECRETARY HEAD OF OFFICE, ITAT KOLKATA
