What did the Tribunal hold?

The Tribunal held that it was not possible to adjudicate the case without the assessment records. Therefore, the matter was set aside to the Assessing Officer for fresh adjudication.

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The revenue was repeatedly directed to produce assessment records but failed to do so.

What were the issues?

The primary issue was the non-production of assessment records by the revenue, preventing the Tribunal from adjudicating the appeal.

Avijit Majumdar, Nadia vs ITO | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy

Assessment Year: 2012-13 Avijit Majumdar…………..…….....................…………….………………………………………..……….……..Appellant Tali Para P.O. Nabadwip Dist. Nadia [PAN : ALGPN 0763 R] Income Tax Officer, Ward-4, Kolkata......………………………………….…..………..……………...Respondent Appearances by: Shri Soumitro Ghosh, Advocate, appeared on behalf of the assessee. Shri Robin Choudhury, Addl. CIT, D/R. appearing on behalf of the Revenue. Date of concluding the hearing : July 2nd, 2018 Date of pronouncing the order : September 5th , 2018 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) -12 Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 20/10/2016, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2012-13.

It is seen from the order sheet entries that the revenue has been directed to produce the records on 12/12/2017 and thereafter on 30/01/2018, 22/05/2018 and today i.e., on 02/07/2018. Today also, the ld. D/R, has not produced the assessment record In my view, no further purpose would be served in giving time to the revenue to produce the assessment records. As it is not possible to adjudicate this case without examining the assessment records, I deem it fit to set aside the matter to the file of the Assessing Officer for fresh adjudication, in accordance with law, after giving the assessee, adequate opportunity of being heard. In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 5th day of September, 2018. Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 05.09.2018 {SC SPS}

Assessment Year: 2012-13 Avijit Majumdar Copy of the order forwarded to: 1. Avijit Majumdar Tali Para P.O. Nabadwip Dist. Nadia 2. Income Tax Officer, Ward-4, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

AVIJIT MAJUMDAR,NADIA vs. ITO, WARD-4, NADIA, NADIA

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