ACIT, CC-3(1), KOLKATA, KOLKATA vs. M/S SARADA STARCH & CHEMICALS PVT. LTD., KOLKATA

ITA 1891/KOL/2016Status: DisposedITAT Kolkata09 November 2018AY 2012-133 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found the Revenue's grounds of appeal to be general and not pointing to any specific grievance. As the Revenue's representative could not identify any material considered by the CIT(A) that was not before the Assessing Officer, the appeal was deemed not maintainable.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The assessee did not appear for multiple hearings despite notices. The Revenue's grounds of appeal were general and lacked specific grievances.

What were the issues?

Whether the CIT(A) erred by not considering that facts relied upon were not before the AO, and if a report from the AO was mandatory. The general nature of the Revenue's grounds of appeal.

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 ‘D’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi

Appearances by: None, appeared on behalf of the assessee. Smt. M. Ghosh, Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : September 9th, 2018 Date of pronouncing the order : November 9th , 2018 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the revenue is directed against the order of the Learned Commissioner of Income Tax (Appeals)-5, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 29/07/2016, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2012-13.

None appeared on behalf of the assessee despite issual of notice through RPAD. This case had been posted for hearing on five earlier occasions and none appeared on behalf of the assessee on all these dates despite issual of notice by RPAD. Under these circumstances, we dispose of this case ex-parte on merits after hearing the ld. D/R.

Heard the ld. D/R. The grounds of appeal

raised by the revenue are as follows:-

1. This in the facts and circumstances of the case, that the CIT(A) has erred in law and facts in not considering that the facts on the basis of which relief was granted to the assessee, were not considered by the AO during the assessee proceeding and therefore, it was mandatory to call for the report of Assessment Year: 2012-13 M/s. Sarada Starch & Chemicals Pvt. Ltd the AO before taking cognizance of those facts which have been relied upon by the CIT(A). 2. That the Department craves leaves to add, modify or alter any of the ground(S) of appeal and/or adduce additional evidence at the time of hearing of the case.”

4. These grounds are general in nature and do not pin point any specific grievance of the revenue. The ld. D/R could not point out the material considered by the ld. CIT(A), which was not before the Assessing Officer. Under these circumstances, the appeal in question is not maintainable.

In the result, appeal of the revenue is dismissed.

Kolkata, the 9th day of November, 2018. Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 09.11.2018 {SC SPS}

Assessment Year: 2012-13 M/s. Sarada Starch & Chemicals Pvt. Ltd Copy of the order forwarded to: 1. M/s. Sarada Starch & Chemicals Pvt. Ltd P-3, New CIT ORad 2nd Floor Kolkata – 700 073

2. Assistant Commissioner of Income Tax, CC-3(1), Kolkata

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

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