EEPC India, Kolkata V. ITO, WD-(EXEMPTION)-II, KOLKATA, Kolkata

ITA 752/KOL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4459 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 15-06-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 21-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SLLONG YADEN CITSRDR
• Assessee Lawyers: R K PATODI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.752/KOL/2016 ASSESSMENT YEAR:2010-11 EEPC INDIA VANIJYA BHAVAN, 1 ST FLOOR, INTERNATIONAL TRADE FACILITATION CENTRE, 1/1, WOOD STREET, KOLKATA-16 [ PAN NO.AAACE 8441 J ] / V/S . ITO(EXEMPTION)-II (PRESENT JURISDICTION WITH ITO (E)-1(2), 10B, MIDDLETON ROW, 5 TH FLOOR, KOLKATA-700 071 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI R.K.PATODI, FCA /BY RESPONDENT SHRI SLLONG YADEN, ADDL CIT-SR-DR /DATE OF HEARING 15-06-2016 /DATE OF PRONOUNCEMENT 15-07-2016 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER O F COMMISSIONER OF INCOME TAX (APPEALS)-25. KOLKATA DATED 28.03.2016. ASSESSMENT WAS FRAMED BY ITO(EXEMP.)-II, KOLKATA U/S 143(3)/11 OF THE INC OME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORD ER DATED 22.03.2013 FOR ASSESSMENT YEAR 2010-11. SHRI R.K.PATODI, LD AUTHORIZED REPRESENTATIVE APPE ARED ON BEHALF OF ASSESSEE AND SHRI SALLONG YADEN, LD DEPARTMENTAL R EPRESENTATIVE APPEARED ON BEHALF OF REVENUE. ITO NO752/KOL/2016 A.Y.2010-1 1 EEPC INDIA V. ITO(EXEMP)-II KOL. PAGE 2 2. AT THE OUTSET, IT WAS OBSERVED THAT LD. CIT(A) HAS PASSED EX PARTE ORDER. HOWEVER, LD AR OF THE ASSESSEE BEFORE US SU BMITTED THAT THE ISSUE HAS ALREADY BEEN COVERED IN FAVOUR OF ASSESSEE BY T HE JUDGMENT OF HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. SILIGURI REGULATE MARKET COMMITTEE (2014) 366 ITR 51 (CAL). CONSIDERING THE FACTS OF THE CASE WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY OF HEARING SH OULD BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE ITS CLAIM. SO IN THE INTER EST OF JUSTICE AND FAIR PLAY THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A) W ITH A DIRECTION THAT ONE MORE OPPORTUNITY OF HEARING BE GIVEN TO THE ASSESSEE TO DECIDE THE ISSUE AFRESH AS PER LAW. NEEDLESS TO MENTION THAT ASSESSEE SHOULD C O-OPERATE AT THE APPELLATE STAGE. 3. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 15/07/2016 SD/- SD/- (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP ! - 15/07/2016 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-EEPC INDIA, VANIJYA BHAVAN, 1 ST FLOOR, INTERNATIONAL TRADE FACILITATION CENTRE, 1/1, WOOD STREET, KOLKATA-16 2. /RESPONDENT-ITO(EXEMP)-II,ITO(E)-1(2),10B MIDDLETON ROW,5 TH FL, KOL-71 3. '# % / CONCERNED CIT 4. % - / CIT (A) 5. &'( ))'# , '# / DR, ITAT, KOLKATA 6. (*+ / GUARD FILE. BY ORD ER/ , /TRUE COPY/ / '#,