Shree Shyam Re-Rolling Mills Pvt Ltd., Kolkata V. A.C.I.T CC - XXIII,Kolkata, Kolkata

ITSSA 91/KOL/2004

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 9675 (ITAT-KOLKATA)
• Duration Of Justice: 9 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-12-2013
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 20-07-2004
• Court: TRIBUNAL
• Department Lawyers: R CHOUDHURY
• Assessee Lawyers: RAVI JAIN
• Keywords: Block assessment
• Section: 144

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , /AND . . . . ' '' ''# '#'# '#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] ( %' & '' ) ( / I.T(SS).A NO.91/KOL/2004 %) *+ ,-/ BLOCK PERIOD: 1991-92 TO 2000-01 & PART PERIOD UPTO 24.10.2000 SHREE SHYAM RE-ROLLING MILLS PVT. LTD. VS. ASSIST ANT COMMISSIONER OF INCOME-TAX, (PAN: CENTRAL CIRCLE-XXIII, KOLKATA. (/0 /APPELLANT ) (12/0/ RESPONDENT ) DATE OF HEARING: 12.12.2013 DATE OF PRONOUNCEMENT: 19.12.2013 FOR THE APPELLANT: SHRI RAVI JAIN, CIT, DR FOR THE RESPONDENT: SHRI R. CHOUDHURY $3 / ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), CENTRAL-I, KOLKATA IN APPEAL NO. 413/CC-XXIII/CIT(A)C-III/2002-03 DATED 27.02.20 04. ASSESSMENT WAS FRAMED BY ACIT, CC-XXIII, KOLKATA U/S. 144 R.W.S. 158BC OF THE INCO ME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR BLOCK ASSESSMENT YEAR 1991-92 TO 2000-01 & PART PERIOD UPTO 24.10.2000 VIDE HIS ORDER DATED 31.01.2003. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STAT ED THAT THE ORDER OF CIT(A) IS EX PARTE AND NO HEARING WAS PROVIDED BY CIT(A). HE DREW OUR ATT ENTION TO THE ORDER OF CIT(A), WHEREIN AT VERY FIRST PAGE THE RELEVANT NOTING IS MADE AS UNDE R: DATE OF HEARING : NO HEARING, EX PARTE PRESENT FOR THE APPELLANT : NONE PRESENT FOR THE DEPARTMENT : NONE 3. ACCORDING TO LD. COUNSEL FOR THE ASSESSEE, ASSES SMENT IS ALSO FRAMED U/S. 144 OF THE ACT R.W.S. 158BC OF THE ACT. ACCORDING TO HIM, NONE OF THE AUTHORITIES BELOW HAD PROVIDED ANY OPPORTUNITY TO THE ASSESSEE AND FURTHER MORE, THE S EARCH MATERIAL IS NOT PROVIDED. IN SUCH CIRCUMSTANCES, WHEN IT WAS PUT TO LD. CIT, DR, HE F AIRLY CONCEDED THAT ISSUE CAN BE REMITTED BACK TO THE FILE OF CIT(A). LD. COUNSEL FOR THE AS SESSEE HAS ALSO NOT OBJECTED TO THE SETTING ASIDE OF THE APPEAL IN ENTIRETY TO THE FILE OF CIT( A). HENCE, KEEPING IN VIEW THE FACTS AND 2 IT(SS)A NO. 91/K/2004 SHREE SHYAM RE-ROLLING MILLS PVT. LTD. BP:1.4.91 TO 24.10.2000 CIRCUMSTANCES NARRATED ABOVE, WE ARE OF THE VIEW TH AT LET THE ISSUE BE DECIDED AFRESH BY CIT(A) AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE. WE ORDER ACCORDINGLY. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPO SES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALOWED FOR STATISTICAL PURPOSES. 5. ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 TH DEC., 2013. SD/- SD/- . . . . ' '' ''# '#'# '# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19TH DECEMBER, 2013 45 *6' 7 JD.(SR.P.S.) $3 8 1 9$ ,:- COPY OF THE ORDER FORWARDED TO: 1 . /0 / APPELLANT SHREE SHYAM RE-ROLLING MILLS PVT. LTD., 187, RABINDRA SARANI, KOLKATA-700 007. 2 12/0 / RESPONDENT ACIT, CC-XXIII, KOLKATA. 3 . 3* ( )/ THE CIT(A), KOLKATA 4. 5. 3* / CIT KOLKATA ?@ 1* / DR, KOLKATA BENCHES, KOLKATA 2 1/ TRUE COPY, $3*A/ BY ORDER, ' /ASSTT. REGISTRAR .