M/S RUPNARAYANPUR SUPPLY AGENCY,PASCHIM BARDHAMAN vs. I.T.O.,WARD-2(3), ASANSOL

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ITA 765/KOL/2019Status: DisposedITAT Kolkata27 September 2019AY 2012-132 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the issue to the file of the Assessing Officer for fresh adjudication. The Assessing Officer was directed to verify the assessee's claim concerning reconciliation.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). No one appeared on behalf of the assessee during the hearing. The Tribunal decided to dispose of the case ex-parte.

What were the issues?

The primary issue was the need for verification of the assessee's claim by the Assessing Officer due to reconciliation requirements.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member) Assessment Year: 2012-13 M/s. Rupnarayanpur Supply Agency.......................................................................................... Appellant [PAN : AAJFR 9918 F] Vs. ITO, Ward- 2(3), Kolkata.…………....................................................................................……....Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanna, JCIT, Sr. DR, appeared on behalf of the Revenue. Date of concluding the hearing : September 25th, 2019 Date of pronouncing the order : September 27th, 2019 ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals), Asansol (‘CIT(A)’ for short) dated 02.01.2019 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short).

2.

None appeared on behalf of the assessee. We dispose this case ex-parte qua the assessee. After hearing the ld. DR and considering the grounds of the assessee, I am of the considered opinion that the issue should be restored to the file of the Assessing Officer (‘AO’ for short) for fresh adjudication in accordance with law. This is an issue of reconciliation and the AO is directed to verify the claim of the assessee in accordance with law.

3.

In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 27th September, 2019.

Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 27.09.2019 Bidhan

Assessment Year: 2012-13 M/s. Rupnarayanpur Supply Agency Copy of the order forwarded to:

1. 1. M/s. Rupnarayanpur Supply Agency, P.O.-. Rupnarayanpur, Dist.-Paschim Bardhaman, Pin-713 369.

2. ITO, Ward- 2(3), Kolkata.

3. CIT(A)- , Kolkata. (sent through mail) 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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