DEVELOPMENT ARCHITECTD P. LTD.,KOLKATA vs. DCIT, CIR-8, KOLKATA, KOLKATA

This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-16, Kolkata [in short the ld CIT(A)] in Appeal No.317/CIT(A)- 16/Cir-15(2)/2014-15 dated 23.05.2017 against the order passed by DCIT, Circle-8, Kolkata [ in short the ld AO] under section 143(3) of the Income Tax Act, 1961 (in short “the Act”) dated 29.11.2010 for the Assessment Year 2008-09.

We find that the assessee had raised several grounds against the action of the ld CITA upholding the disallowance of Rs 14,04,500/- towards ‘Technical & Professional Services’ and Rs 2,68,747/- towards ‘ Printing & Stationery’ by not considering the Development Architects Pvt. Ltd. A.Yr. 2008-09 additional evidences submitted by the assessee before the ld CITA. The assessee pleaded that the remand report obtained from the ld AO was never furnished to the assessee thereby denying the legitimate of the assessee of its right of rebuttal. The ld AR prayed before us for setting aside of this appeal to the file of ld CITA for denovo adjudication of the issues in the light of various evidences and additional evidences submitted by the assessee, with liberty to assessee to furnish fresh evidences in support of its contentions. The ld DR fairly agreed to this proposal of the ld AR.

We have heard the rival submissions. In the facts and circumstances of the case, we deem it fit and appropriate, in the interest of justice and fair play, to remand this appeal to the file of ld CITA for de novo adjudication on merits. The assessee is at liberty to furnish additional evidences, if any, in support of its contentions. The copy of remand report already obtained needs to be furnished to the assessee for its rebuttal as per law. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.