Siddhartha Dasgupta, Kolkata vs. ACIT, Cir-25, Kolkata
In the result appeal of the assessee is dismissed
ITA 921/KOL/2016[2011-2012]Status: DisposedITAT Kolkata01 Jan 2019AY 2011-2012
Bench: Sri S.S. Godara & Sri M. Balaganesh) Assessment Year: 2011-12 Siddhartha Dasgupta………..........…………….......................…..……………….…...……..…….............Appellant A/2, 10 Central Park Jadavpur Kolkata – 700 032 [Pan : Adkpd 9923 G] Vs. Assistant Commissioner Of Income Tax, Circle-52/Now Circle-25, Kolkata……........Respondent Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Assessee. Smt. Ranu Biswas, Addl. Cit D/R. Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : December 27Th , 2018 Date Of Pronouncing The Order : January 1St, 2019 Order Per Bench :- This Is An Appeal Preferred By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals) -7, Kolkata, (Hereinafter Referred To As The “Ld. Cit(A)”), Dated 25/05/2016, Arising Out The Assessment Order Of The Assessing Officer (Hereinafter Referred To As The “Ld. Ao”), Dt. 28/03/2014, Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”), Relating To Assessment Year 2011-12. 2. At The Outset, We Find That The Assessee Has Raised An Additional Ground Before Us Stating That The Notice U/S 143(2) Of The Act, Was Not Issued By The Competent Authority. At The Time Of Hearing, We Find That No Arguments Were Advanced By The Ld. A/R With Regard To This Ground. But From The Assessment Order, We Find That Notice U/S 143(2) & 142(1) Of The Act, Were Indeed Issued & Served On The Assessee. Hence We Dismiss This Additional Ground Raised By The Assessee On The Non Issuance Of Notice U/S 143(2) Of The Act, By The Competent Authority.
Section 143(2)Section 143(3)Section 68
…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA (Before Sri S.S. Godara, Judicial Member & Sri M. Balaganesh, Accountant Member) Assessment Year: 2011-12 Siddhartha Dasgupta………..........…………….......................…..……………….…...……..…….............Appellant A/2, 10 Central Park Jadavpur Kolkata – 700 032 [PAN : ADKPD 9923 G] Vs. Assistant Commissioner of Income Tax, Circle-52/Now Circle-25, Kolkata……........Respondent Appearances by: Shri Manish Tiwari, FCA, appeared on behalf of the assessee. Smt. Ranu Biswas, Addl. CIT D/R. appearing on behalf of the Revenue. Date of concluding the hearing :…
