AK Ispat Pvt. Ltd., Howrah V. ITO, Ward 3(3), Kolkata, Kolkata

ITA 897/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3336 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 28-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA CIT LD
• Assessee Lawyers: SUBASH AGARWAL LD

Judgement Text

1 IT A NO . 897/KOL/2017 M/S. A.K ISPAT PVT.LTD IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA BEFORE: SHRI J. SUDHAKAR REDDY , ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO . 897 /KOL/201 7 A.Y: 20 1 2 - 13 M/S. AK ISPAT PVT. LTD VS. INCOME TAX OFFICER PAN: AAJCA 5392H WARD 3(3), KOLKATA [APPELLANT] [RESPONDENT] FOR THE APPELLANT : SHRI S UBASH AGARWAL , ADVOCATE, LD.AR FOR THE RESPONDENT : SHRI S. DASGUPTA , ADDL.CIT, LD.SR.DR DATE OF HEARING : 1 7 - 0 7 - 2018 DATE OF PRONOUNCEMENT : 24 - 0 8 - 201 8 ORDER SHRI S.S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) , 9 , KO LKATA DT. 2 8 - 02 - 201 7 FOR THE A.Y 20 1 2 - 13, WHERE HE DISMISSED THE APPEAL OF ASSESSE EX PARTE . 2. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE CIT - A ISSUED NOTICE ON 26 - 10 - 2016 INTIMATING THE DATE OF HEARING ON 08 - 11 - 2016. ACCORDING TO CIT - A, NO ONE APPEARED NOR WRITTEN SUBMISSION/ADJOURNMENT APPLICATION WAS FILED. FRESH NOTICE S DT. 15/12/2016 & 03/02/2017 WERE ISSUED AND NO COMPLIANCE ON BEHALF OF ASSESSE. IT IS NOTED, THE A/R OF THE ASSESSE E REQUESTED FOR TIME ON 07 - 02 - 2017 TO FILE WRITTEN SUBMISSI ONS AND AS SUCH, ADJOURNED TO 27 - 02 - 2017 , A S THERE WAS NO COMPLIANCE NOR ANY WRITTEN SUBMISSION FILED ON BEHALF OF ASSESSE, THE CIT - A DISMISSED THE GROUNDS OF APPEAL OF ASSESSE BY EX PARTE. IT IS CLEAR FROM RECORD, THERE WAS NO OPPORTUNITY TO ASSESSEE TO PROSECUTE ITS CASE. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF LD.AR, FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE MATTER 2 IT A NO . 897/KOL/2017 M/S. A.K ISPAT PVT.LTD TO THE FILE OF CIT - A FOR HIS FRESH ADJUDICATION. HE SHALL PASS A N ORDE R AS PER LAW, AFTER GIVING THE ASSESSE REASONABLE OPPORTUNITY OF HEARING. THE ASSESSE IS AT LIBERTY TO FILE REQUISITE EVIDENCES/ EXPLANATION , IF ANY . THE GROUNDS RAISED BY THE ASSESSE ARE ALLOWED FOR STATISTICAL PURPOSES. 9 . IN THE RESULT, THE APPEAL FI LED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 24 - 0 8 - 2018 SD/ - SD/ - J. SUDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 - 0 8 - 2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. A PPELLANT /ASSESSEE : M/S. AK ISPAT PVT. LTD. 135/26/X/1 GIRISH GHOSH ROAD, HOWRAH - 711202. 2 RESPONDENT /REVENUE : INCOME TAX OFFICER, WARD 3(3), KOLKATA AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 69. 3. THE CIT(A), 9 KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA