Shyamali Ray, Kolkata V. ITO, Ward 45(4), Kolkata

ITA 764/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4897 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 12-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANOJ DUTTA CA SHRI SUP
• Keywords: Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER] I.T.A. NO. 764/KOL/2019 ASSESSMENT YEAR: 2013-14 SHYAMALI RAY................................APPELLANT FLAT NO. 32 MUKUND, 3 RD FLOOR 6/1/3, QUEENS PARK KOLKATA- 700 019 [PAN: BBPPP 9554 D] VS. INCOME TAX OFFICER, WARD-45(4), KOLKATA..........................RESPONDENT APPEARANCES BY: SHRI MANOJ DUTTA, CA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAL, JCIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : OCTOBER 31 ST , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 31 ST , 2019 O R D E R PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 13, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 28/01/2019, FOR THE ASSESSMENT YEAR 2013-14. 2. WE HAVE HEARD RIVAL CONTENTIONS. ON CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, PERUSAL OF THE PAPERS ON RECORD, ORDERS OF THE AUTHORITIES BELOW AS WELL AS CASE LAW CITED, WE HOLD AS FOLLOWS:- 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) HAD DISMISSED THE APPEAL ON THE GROUND THAT THERE WAS NO INITIATIVE ON BEHALF OF THE ASSESSEE TO PURSUE THE QUANTUM APPEAL BEFORE THE ITAT. WE FIND THAT THE KOLKATA C BENCH OF THE TRIBUNAL IN ITA NO. 589/KOL/2017; ASSESSMENT YEAR 2013-14, ORDER DT. 18/09/2019 HAS SET ASIDE TO THE ASSESSING OFFICER FOR FRESH ADJUDICATION THE QUANTUM APPEAL OF THE ASSESSEE. UNDER THESE CIRCUMSTANCES, THE PENALTY ORDER IN QUESTION, IS ALSO SET ASIDE TO THE FILE OF THE ASSESSING OFFICER. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 31 ST DAY OF OCTOBER, 2019. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 31.10.2019 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. SHYAMALI RAY FLAT NO. 32 MUKUND, 3 RD FLOOR 6/1/3, QUEENS PARK KOLKATA- 700 019 2. INCOME TAX OFFICER, WARD- 45(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT( DR), KOLKATA BENCHES, KOLKATA. 2 OPY OF THE ORDER FORWARDED TO: 45(4), KOLKATA DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES I.T.A. NO. 764/KOL/2019 ASSESSMENT YEAR: 2013-14 SHYAMALI RAY TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES