SHREE NIKETAN PROMOTERS PVT. LTD., ,KOLKATA vs. DCIT, CIRCLE - 1(2), KOLKATA , KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] Assessment Year: 2012-13 Shree Niketan Promoters Pvt. Ltd……….………………………………………………….……..Appellant 14/3, Chhatawala Lane 2nd Floor Kolkata – 700 012 [PAN : AAECS 4691 Q] DCIT, Circle-1(2), Kolkata……………………………………..……..……………………………..Respondent Aaykar Bhawan P-7, Chowringhee Square Kolkata – 700 069 Appearances by: Shri Manish Tiwari, FCA, appeared on behalf of the assessee. Shri Sallong Yaden, Addl. CIT, appearing on behalf of the Revenue. Date of concluding the hearing : March 26th, 2018 Date of pronouncing the order : April 13th , 2018 O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-1, Kolkata (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 17/11/2017, for the Assessment Year 2012-13.

Assessment Year: 2012-13 Shree Niketan Promoters Pvt. Ltd 3. In view of the above discussion, I set aside the assessment to the file of the Assessing Officer for fresh adjudication in accordance with law, on the ground of natural justice. The assessee shall appear before the Assessing Officer within one month of receipt of this order, take notice and thereafter co-operate in disposal of this appeal.