M/s D.G.Multi Products Firm, NORTH 24 PARGANAS V. I.T.O.,Ward-50(1), Kolkata

ITA 951/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0155 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 29-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM ./I.T.A NO.951/KOL/2019 ( [ [ / ASSESSMENT YEAR: 2013-14) M/S D G MULTI PRODUCTS FIRM UTTARAPAN BUILDING, MANICKTALA, CIVIC CENTRE, KANKURGACHI, W.B.-700054. VS. ITO, WARD-50(1), KOLKATA. ./ ./PAN/GIR NO.: AAHFD7147E (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 16/12/2019 /DATE OF PRONOUNCEMENT : 31/12/2019 / O R D E R PER SHRI S. S. GODARA: THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (A) - 15, KOLKATAS ORDER DATED 28.02.2019 PASSED IN CASE NO.26/CIT(A)-15/16-17/WD-50(1)/KOL INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). CASE CALLED TWICE. NONE APPEARS AT ASSESSEES BEHEST. WE THEREFORE PROCEED EX PARTE AGAINST THE ASSESSEE/APPELLANT. 2. IT TRANSPIRES DURING THE COURSE OF HEARING AND WITH THE ABLE ASSISTANCE COMING FROM THE REVENUE SIDE THAT THE CIT(A)S LOWER APPELLATE ORDER UNDER CHALLENGE HAS BEEN PASSED EX PARTE WHILST AFFIRMING THE ASSESSING OFFICERS ACTION MAKING UNDISCLOSED INCOME ADDITION OF RS.67,26,180/- IN ASSESSMENT ORDER DATED 21.03.2016. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THAT NEITHER THERE IS ANY INDICATION OF ACTUAL SERVICE OF NOTICE IN THE LOWER APPELLATE PROCEEDINGS ON THE ASSESSEE NOR THE CIT(A) HAS ADVERTED TO MERITS OF THE ISSUE AS CONTEMPLATED U/S 250(6) OF THE ACT REQUIRING FRAMING OF POINTS OF DETERMINATION I.T.A NO.951/KOL/2019 M/S D G MULTI PRODUCTS FIRM PAGE | 2 FOLLOWED BY A DETAILED ADJUDICATION. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE THE INSTANT LIS BACK TO THE ASSESSING OFFICER FOR HIS FRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 31.12.2019. SD/- ( A. L. SAINI ) SD/- (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER /KOLKATA; / DATE:31/12/2019 (RS, SR.PS) / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. THE APPELLANT - M/S D G MULTI PRODUCTS FIRM 2. THE RESPONDENT- ITO, WARD-50(1), KOLKATA. 3. ( ) / THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. , , / DR, ITAT, KOLKATA [SENT THROUGH EMAIL] 6. [ / GUARD FILE.