Ashit Kumar Saha, Kolkata V. DCIT, Circle -40, Kolkata, Kolkata

ITA 773/KOL/2012

• Counselvise Citation: [2013] 119 COUNSELVISE.COM (IT) 3009 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2013
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 18-08-2014
• Assessment Year: 2002-2003
• Appeal Filed On: 15-05-2012
• Court: TRIBUNAL
• Department Lawyers: K N JANA
• Assessee Lawyers: MIRAJ D SHH

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE . . . . . . . . , ! /AND ' #!' , ) [BEFORE SHRI P. K. BANSAL, AM & SHRI MAHAVIR SINGH, JM] !$ !$ !$ !$ / I.T.A NO. 773/KOL/2012 #% &' #% &' #% &' #% &'/ // / ASSESSMENT YEAR: 2002-03 ASHIT KUMAR SAHA VS. DEPUTY COMMISSIONER OF I NCOME-TAX, (PAN: AKTPS6723P) CIRCLE-40, KOLKATA ()* /APPELLANT ) (+,)*/ RESPONDENT ) DATE OF HEARING: 14.02.2013 DATE OF PRONOUNCEMENT: 14.02.2013 FOR THE APPELLANT: SHRI MIRAJ D. SHH, FCA FOR THE RESPONDENT: SHRI K. N. JANA, JCIT, SR. DR - / ORDER PER BENCH: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXII, KOLKATA IN APPEAL NO. 134/CIT(A)-XXXII/08-09/CIR-40/R&T/KOL DATED 25.11.2 011. ASSESSMENT WAS FRAMED BY DCIT, CIRCLE-40, KOLKATA U/S. 143(3)/147/263 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2002-03 VIDE H IS ORDER DATED 31.12.2007. 2. AT THE TIME OF HEARING, WE FIND THAT THE APPEAL FILED BY ASSESSEE IS DEFECTIVE FOR THE REASON THAT THE GROUNDS CHALLENGED BEFORE US IS ONL Y THE ASSESSMENT ORDER AND NOT THE ORDER OF CIT(A). HENCE, THE SAME IS DISMISSED AS DEFECTIVE. THE ASSESSEE HAS ALSO GIVEN LIBERTY TO FILE MISC. APPLICATION AFTER FILING REVISED GROUNDS OF A PPEAL. 3. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 14.02.2013 SD/- SD/- . . . . . . . . , ' ' ' ' #!' #!' #!' #!' , (P. K. BANSAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( . . . .) )) ) DATED : 14TH FEBRUARY, 2013 /0 #12 #3 JD.(SR.P.S.) 2 ITA NO.773/K/2012 SHRI ASHIT KR. SAHA 2002-03 - 4 +##5 65&7- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT SHRI ASHIT KUMAR SAHA, P-129, CIT ROAD, SCHEME- VIM, KOLKATA-700 054. 2 +,)* / RESPONDENT DCIT, CIRCLE-40, KOLKATA . 3 . #- ( )/ THE CIT(A), KOLKATA 4. 5. #- / CIT KOLKATA 5 <#= +# / DR, KOLKATA BENCHES, KOLKATA ,5 +#/ TRUE COPY, ->/ BY ORDER, ' !2 /ASSTT. REGISTRAR .