M/s Rupnarayanpur Supply Agency, Paschim Bardhaman V. I.T.O.,Ward-2(3), Asansol

ITA 765/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9873 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-09-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 12-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANNA
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) I.T.A. NO. 765/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. RUPNARAYANPUR SUPPLY AGENCY.......................................................................................... APPELLANT [PAN : AAJFR 9918 F] VS. ITO, WARD- 2(3), KOLKATA.........................................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANNA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 25 TH , 2019 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 27 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), ASANSOL (CIT(A) FOR SHORT) DATED 02.01.2019 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE DISPOSE THIS CASE EX-PARTE QUA THE ASSESSEE. AFTER HEARING THE LD. DR AND CONSIDERING THE GROUNDS OF THE ASSESSEE, I AM OF THE CONSIDERED OPINION THAT THE ISSUE SHOULD BE RESTORED TO THE FILE OF THE ASSESSING OFFICER (AO FOR SHORT) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THIS IS AN ISSUE OF RECONCILIATION AND THE AO IS DIRECTED TO VERIFY THE CLAIM OF THE ASSESSEE IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 27 TH SEPTEMBER, 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 27.09.2019 BIDHAN 2 I.T.A. NO. 765/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. RUPNARAYANPUR SUPPLY AGENCY COPY OF THE ORDER FORWARDED TO: 1. M/S. RUPNARAYANPUR SUPPLY AGENCY, P.O.-. RUPNARAYANPUR, DIST.-PASCHIM BARDHAMAN, PIN-713 369. 2. ITO, WARD- 2(3), KOLKATA. 3. CIT(A)- , KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES