M/s Salarpuria Properties Pvt Ltd, Kolkata V. D.C.I.T Cir - 1,kolkata, Kolkata

ITA 833/KOL/2013

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7535 (ITAT-KOLKATA)
• Duration Of Justice: 6 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 16-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K SRIHARI
• Assessee Lawyers: S JHAJHARIA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.833/KOL/2013 ( / ASSESSMENT YEAR: 2009-10 ) M/S SALARPURIA PROPERTIES PVT. LTD. C/O, SALARPURIA JAJODIA & CO., 7, C.R. AVENUE, KOLKATA-700072. VS. DCIT, CIRCLE-1, KOLKATA P-7, CHOWRINGHEE SQUARE, AAYAKAR BHAWAN, KOLKATA-700069. ./ ./PAN/GIR NO.: AAGCS 8492 P (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI S.JHAJHARIA, FCA RESPONDENT BY : SHRI P.K. SRIHARI, CIT DR / DATE OF HEARING : 18/12/2018 /DATE OF PRONOUNCEMENT : 16/01/2019 / O R D E R PER DR. A. L. SAINI: 1. THE CAPTIONED APPEAL FILED BY THE ASSESSEE PERTA INING TO ASSESSMENT YEAR 2009-10, IS DIRECTED AGAINST THE ORDER PASSED BY TH E LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-XXIV, KOLKATA (IN SHORT THE LD . CIT(A)] IN APPEAL NO. 1180/CIT(A)-XXIV/C-1/12-13, WHICH IN TURN ARISE OU T OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) O F THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT) DATED 29.12.2011. 2. AT THE OUTSET ITSELF THE LD. COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE LD. CIT(A) HAS NOT CONSIDERED THE ENTIRE DOCUMENTS AND SUBMISSIONS MADE BY M/S SALARPURIA PROPERTIES PVT. LTD. ITA NO.833/KOL/2013 ASSESSMENT YEAR:2009-10 P PP PA AA AG GG GE EE E | || | 2 22 2 THE ASSESSEE BEFORE HIM. THE LD. COUNSEL ALSO STATE D BEFORE THE BENCH THAT GROUND NO. 3 RAISED BY THE ASSESSEE RELATES TO NON- COMPLIANCE OF THE HEARING FIXED ON SEVERAL DATES WHICH READS AS UNDER: 3. FOR THAT IN VIEW OF THE FACTS AND CIRCUMSTANCES THE LD. CIT(A) IS WHOLLY UNJUSTIFIED IN MENTIONING THAT THERE WAS NO COMPLIANCE TO THE HEARING FIXED ON SEVERAL DATES AND ON ALL SUCH DATE S THE A/R OF THE APPELLANT DULY APPEARED BEFORE THE LD. CIT(A) AND FOR SOME OF THE DATES MENTIONED BY THE ASSESSING OFFICER NO INTIMAT ION FROM THE LD. CIT(A) FIXING THE HEARING HAVING BEEN RECEIVED BY Y OUR PETITIONER, SUCH OBSERVATION OF THE LD. CIT(A) IS WHOLLY BAD, I LLEGAL, UNJUSTIFIED AND UNCALLED FOR. THEREFORE THE LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT THE ASSESSEE DID NOT GET PROPER OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE FIRST APPELLATE AUTHORITY HENCE HE REQUESTED THE BENCH TO REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(A). ON THE OTHER HAND THE LD. DR FOR TH E REVENUE SUBMITTED THAT THE LD. CIT(A) DID NOT EXAMINE THE COMPLETION CERTI FICATE TO ALLOW THE DEDUCTION U/S 80IB(10) OF THE ACT AND IN FACT THE L D. CIT(A) DID NOT ASK THE PROPER REMAND REPORT FROM THE ASSESSING OFFICER ON THE SUBMISSION AND DOCUMENT SUBMITTED BY THE ASSESSEE THEREFORE THIS I SSUE SHOULD BE RELOOKED AND EXAMINED BY THE LD. CIT(A). 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSEE COULD NOT GET PRO PER OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE LD. CIT(A) AND LD. CI T(A) HAS NOT INFORMED THE ASSESSING OFFICER IN RESPECT OF APPELLATE PROCE EDING. APART FROM THIS, THE LD. CIT(A) HAS NOT EXAMINED THE COMPLETION CERTIFIC ATE AS POINTED OUT BY THE LD. DR FOR THE REVENUE. THEREFORE, WE THINK IT FIT AND APPROPRIATE TO REMIT THIS ISSUE BACK TO THE FILE OF THE LD. CIT(A) . THEREFORE WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH BY GIVING PRO PER OPPORTUNITY OF BEING M/S SALARPURIA PROPERTIES PVT. LTD. ITA NO.833/KOL/2013 ASSESSMENT YEAR:2009-10 P PP PA AA AG GG GE EE E | || | 3 33 3 HEARD TO THE ASSESSING OFFICER AS WELL AS ASSESSEE. STATISTICAL PURPOSES THE APPEAL OF THE ASSESSEE IS TREATED TO BE ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16.01.20 19. SD/- ( A.T.VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 16/01/2019 ( SB, SR.PS ) / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. /THE ASSESSEE M/S SALARPURIA PROPERTIES PVT. LTD. 2. ! / THE REVENUE DCIT, CIRCLE-1, KOLKATA 3. ' ( ) / THE CIT(A), 4. ' / CIT 5. #$% &&'( , '( , / DR, ITAT, KOLKATA 6. %)*+ / GUARD FILE. !# &