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Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA
Before: Shri S.S.Godara & Dr. A.L. Saini
PER S.S.Godara, Judicial Member:
- This assessee’s appeal for assessment year 2013-14 arises against Commissioner of Income Tax (Appeals)-2 Kolkata’s order dated 30.04.2016 passed in case No.429/CIT(A)-2/16-17 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
It transpires at the outset that CIT(A)’s order under challenge affirming the Assessing Officer’s action making various disallowance(s) / addition(s) of brokerage / commission, subscription and tally software expenses as well as bogus current liabilities involving figure(s) of ₹78,44,360, ₹2,500/-, ₹10,000/- and ₹4,78,50,000/-; respectively has been passed ex parte and that too, without dealing with merits of the issues as contemplated u/s. 250(6) of the ITA No.2309/Kol/2017 A.Y. 2013-14 M/s Girik Infra Projects Pvt. Ltd. Vs. ITO Wd-6(2), Kol Page 2 Act requiring framing of points of determination followed by a detailed adjudication.
Learned departmental representative vehemently contends during the course of hearing that since the assessee had not appeared in lower appellate proceedings the CIT(A) has rightly affirmed all the disallowance(s) / addition(s). Case file suggests that the CIT(A) had fixed the lower appeal on four occasions i.e. 15.11.2016, 23.01.2017, 10.03.2017 and 19.07.2017 wherein the assessee had appeared on second and third occasions to seek adjournments. We therefore deem it appropriate in this factual backdrop that larger interest of justice would be served in case the assessee’s instant grievance(s) are restore back to the CIT(A) for afresh adjudication within three effective opportunities of hearing. We make it clear that assessee shall itself appear before the CIT(A) on or before 31.03.2020 alongwith a copy of this order.
This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open court 20/11/2019 (लेखा सद%य) ("या'यक सद%य) ( A.L.Saini) (S.S.Godara) (Accountant Member) (Judicial Member) Kolkata, (दनांकः- 20/11/2019 कोलकाता । आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant-M/s Girik Infra Projects Pvt.Ltd, 157, N.S.Road (Top Floor) Kol-001
""यथ"/Respondent-ITO Wd-6(2), Aayakar Bhawan, P-7, Chowringhee Sq. Kolkata-69 3. संबं3धत आयकर आयु4त / Concerned CIT Kolkata 4. आयकर आयु4त- अपील / CIT (A) Kolkata 5. 7वभागीय "'त'न3ध, आयकर अपील"य अ3धकरण, कोलकाता / DR, ITAT, Kolkata 6. गाड< फाइल / Guard file. By order/आदेश से, // सहायक पंजीकार आयकर अपील"य अ3धकरण, कोलकाता ।