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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: Sri P.M. Jagtap, Vice- & Sri S.S. Viswanethra Ravi]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA [Before Sri P.M. Jagtap, Vice-President & Sri S.S. Viswanethra Ravi, Judicial Member] Assessment Year: 2012-13 Kolkata Police Co-operative Bank Ltd........................................…………………….…….…..............…...Appellant 18, Lalbazar Street Kolkata-700 001 [PAN : AAAAJ 2462 K] Deputy Commissioner of Income Tax, Circle-35, Kolkata………...........…...……………………….Respondent Appearances by: Shri K.M. Roy, Advocate, appeared on behalf of the assessee. Shri Shankar Halder, JCIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : March 8th, 2019 Date of pronouncing the order : April 3rd, 2019 O R D E R Per S.S. Viswanethra Ravi, JM :-
This is an appeal filed by the assessee directed against the order of the ld. Commissioner of Income Tax (Appeals) - 10, Kolkata, (hereinafter the ‘ld. CIT (A)’), dt. 31/12/2018, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), relating to the Assessment Year 2012-13.
While hearing the submissions of the ld. A/R, in respect of the appeal under the caption “early hearing”, it was brought to our notice that the appeal was dismissed for non-prosecution by the ld. CIT(A) and prayed to remand the matter to the file of the ld. CIT(A) for his fresh adjudication.
The ld. D/R reported no objection in disposing off the main appeal. Therefore, taking into consideration and the facts and circumstances of the case, issues raised and submissions of the ld. A/R and ld. D/R, we deem it proper to remand the matter to the file of the ld. CIT(A) for his fresh consideration. The assessee is at liberty to file necessary evidences/details, if any, in support of his claims.
Assessment Year: 2012-13 Kolkata Police Co-operative Bank Ltd 4. In the result, appeal of the assessee is allowed for statistical purposes.
Kolkata, the 3rd day of April, 2019.