Rotomac Electricals Pvt. Ltd., Kolkata V. DCIT Circle -8(2), Kolkata , Kolkata

ITA 846/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4246 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 27-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRITO PAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM /I.T.A NO.846/KOL/2018 ( [ [ / ASSESSMENT YEAR: 2012-13) ROTOMAC ELECTRICALS PVT. LTD. 105, 2 ND FLOOR, PARK STREET, KOLKATA 700016. VS. DCIT, CIRCLE-8(2), KOLKATA. ./ ./PAN/GIR NO.: AABCR2962E (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SOUMITRA CHOUDHURY, ADVOCATE RESPONDENT BY : SHRI SUPRITO PAL, JCIT / DATE OF HEARING : 24/02/2020 /DATE OF PRONOUNCEMENT : 28/02/2020 / O R D E R PER SHRI S. S. GODARA: THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATAS ORDER DATED 23.03.2018 IN CASE NO.452/CIT(A)-1/RANGE-2/2015-16 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A)S LOWER APPELLATE ORDER CONFIRMING THE ASSESSING OFFICERS ACTION MAKING VARIOUS DISALLOWANCES/ADDITIONS; HAS BEEN PASSED EX PARTE WITHOUT FRAMING POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATION THEREUPON AS CONTEMPLATED U/S 250(6) OF THE ACT. LEARNED CIT-DR INVITED OUR ATTENTION TO PAGE 4 IN THE LOWER APPELLATE ORDER THAT THE CIT(A) HAS GIVEN VARIOUS OPPORTUNITIES OF HEARING TO THE ASSESSEE. WE NOTICE THEREFROM THAT THE ASSESSEE/ITS AUTHORIZED REPRESENTATIVE HAD BEEN SUFFERING FROM SLIP DISC AILMENT I.T.A NO.846/KOL/2018 ROTOMAC ELECTRICALS PVT. LTD. PAGE | 2 WHICH PROBABLY FORMED REASONS OF ITS NON-APPEARANCE IN THEREIN. BE AS IT MAY, KEEPING IN MIND THE FACT THERE IS NO ADJUDICATION ON MERITS IN LOWER APPELLATE PROCEEDINGS, WE DEEM IT APPROPRIATE TO RESTORE THE ASSESSEE'S INSTANT LIS BACK TO THE CIT(A) FOR AFRESH INNINGS. THE ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE SHALL APPEAR BEFORE THE CIT(A) ON OR BEFORE 31.07.20. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28.02.2020. SD/- ( A. L. SAINI ) SD/- (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER /KOLKATA; / DATE: 28/02/2020 RS / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. THE APPELLANT - ROTOMAC ELECTRICALS PVT. LTD. 2. THE RESPONDENT- DCIT, CIRCLE-8(2), KOLKATA. 3. ( ) / THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. , , / DR, ITAT, KOLKATA [SENT THROUGH EMAIL] 6. [ / GUARD FILE.