Section 250(6) of the Income Tax Act

Basudeb Ghosh, Burdwan vs. I.T.O., Ward-1(4), Burdwan

In the result, the appeal of the assessee is treated as allowed for statistical

Bench: Shri P.M. Jagtap, Hon’Ble-Kz & Sri Aby T. Varkey, Hon’Ble] I.T.A. No. 2500/Kol/2019 Assessment Year: 2015-16 Basudeb Ghosh.................…………………….......…..…………………....………………..………....……………Appellant C/O. Subash Agarwal & Associates Siddha Gibson 1, Gibson Lane Suite 213 2Nd Floor Kolkata – 700 069 [Pan: Amxpg 0859 L] Vs. Income Tax Officer, Ward-1(4), Burdwan..............................……...........…...…………..…........Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Assessee. Shri Jayanta Khanra, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue Date Of Concluding The Hearing : January 3Rd, 2020 Date Of Pronouncing The Order : January 3Rd, 2020 O R D E R Per P.M. Jagtap, Vp-Kz :- This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A)- Burdwan Dated 24.09.2019 Passed Ex-Parte Whereby He Dismissed The Appeal Of The Assessee For Non-Prosecution. 2. The Assessee In The Present Case Is An Individual Who Is Engaged In Trading Of Two-Wheelers & Retail Business. The Return Of Income For The Year Under Consideration Was Filed By Him On 31.03.2017 Declaring A Total Income Of Rs.2,88,750/-. In The Assessment Completed U/S 143(3) Vide An Order Dated 25.10.2017, The Total Income Of The Assessee Was Determined By The Ao At Rs.16,49,823/- After Making An Addition Of Rs.13,61,073/- Being Profit @8% On The Alleged Undisclosed Turnover. 3. Against The Order Passed By The Ao U/S 143(3), An Appeal Was Preferred By The Assessee Before The Ld. Cit(A). The Said Appeal Was Fixed For Hearing Before The Ld. Cit(A) On Two Occasions I.E. 05.03.2019 & 13.08.2019 & Since Nobody Appeared On Behalf Of The Assessee On The Said Dates, The Ld. Cit(A) Dismissed The Appeal Of The Assessee For Non-Prosecution Vide His Appellate Order Dated 24.09.2019 Passed Ex-Parte.

M/S D.G.Multi Products Firm, North 24 Parganas vs. I.T.O., Ward-50(1), Kolkata

Appeal is allowed for statistical purposes

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A No.951/Kol/2019 ("नधा"रण वष" / Assessment Year: 2013-14) M/S D G Multi Products Firm Vs. Ito, Ward-50(1), Kolkata. Uttarapan Building, Manicktala, Civic Centre, Kankurgachi, W.B.-700054. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfd7147E (Appellant) .. (Respondent)

M/S Anjani Print Pvt. Ltd., Kolkata vs. I.T.O., Ward-10(1), Kolkata

Appeal is allowed for statistical purposes in above terms

Bench: Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.1967/Kol/2019 ("नधा"रण वष" / Assessment Year: 2014-15) M/S. Anjani Print Pvt. Ltd. Vs. Ito, Ward – 10(1), Kolkata Ripon Street, 5Th Floor, 5/1, Muzaffar Ahmed Street, Kolkata – 700 016. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca 1433 A (Appellant) .. (Respondent) Appellant By : Miss. Lata Goyal, Aca Respondent By : Shri Jayanta Khanra, Jcit, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 23/12/2019 घोषणाक"तार"ख/Date Of Pronouncement : 31/12/2019 आदेश / O R D E R This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (A)-4, Kolkata Dated 14.05.2019 Passed In Case No.598/Cit(A)-4/16-17 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case Files Perused. 2. It Transpires During The Course Of Hearing That The Cit(A)’S Lower Appellate Order Under Challenge Affirming The Assessing Officer’S Action Making Various Disallowance / Addition Has Been Passed Ex-Parte. Learned Departmental Representative Fails To Rebut The Clinching Fact That There Is No Indication About Actual Service Of Lower Appellate Proceedings Notice On The Assessee. The Cit(A) Has Also Not Adjudicated Upon Merits Of The Issue As Contemplated U/S 250(6) Of The Act Requiring Framing Of Points Of Determination Followed By A Detailed Adjudication. I Therefore Restore The Instant Lis Back To The Cit(A) For Fresh Adjudication As Per Law Within Three Effective Opportunities Of Hearing.

Achinta Khan, Kolkata vs. I.T.O., Ward-50(1), Kolkata

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

Bench: Shri P.M. Jagtap, Vice-

M/S. Dien Commercials (P) Ltd., Kolkata vs. ITO, Ward 11(4), Kolkata

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.746/Kol/2017 ("नधा"रण वष" / Assessment Year: 2005-06) M/S. Dien Commercials (P) Ltd. Vs. Dcit, Circle 11, Kolkata 22B, Cockler Lane, Kolkata – 700 029. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd 5770 C (Appellant) .. (Respondent) आयकर अपीलसं./I.T.A No.747/Kol/2017 ("नधा"रण वष" / Assessment Year: 2007-08) M/S. Dien Commercials (P) Ltd. Vs. Ito, Wd – 11(4), Kolkata 22B, Cockler Lane, Kolkata – 700 029. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd 5770 C (Appellant) .. (Respondent) Appellant By : Shri S.K. Tulsiyan, Advocate Respondent By : Shri Supriyo Pal, Jcit, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 28/11/2019 घोषणाक"तार"ख/Date Of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara, Jm These Two Assessee’S Appeals For Assessment Year 2005-06 & 2007-08 Arise Against The Commissioner Of Income Tax (A) - 9, Kolkata’S Ex-Parte Orders; Both Dated 29.02.2016, Passed In Case No.674/Cit(A)-9/Cir-11/2014-15/Kol & 648/Cit(A)-9/Wd-11(4)/2014-15/Kol; Respectively, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused.

M/S. Dien Commercials (P) Ltd., Kolkata vs. DCIT, Circle-11, Kolkata

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.746/Kol/2017 ("नधा"रण वष" / Assessment Year: 2005-06) M/S. Dien Commercials (P) Ltd. Vs. Dcit, Circle 11, Kolkata 22B, Cockler Lane, Kolkata – 700 029. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd 5770 C (Appellant) .. (Respondent) आयकर अपीलसं./I.T.A No.747/Kol/2017 ("नधा"रण वष" / Assessment Year: 2007-08) M/S. Dien Commercials (P) Ltd. Vs. Ito, Wd – 11(4), Kolkata 22B, Cockler Lane, Kolkata – 700 029. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd 5770 C (Appellant) .. (Respondent) Appellant By : Shri S.K. Tulsiyan, Advocate Respondent By : Shri Supriyo Pal, Jcit, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 28/11/2019 घोषणाक"तार"ख/Date Of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara, Jm These Two Assessee’S Appeals For Assessment Year 2005-06 & 2007-08 Arise Against The Commissioner Of Income Tax (A) - 9, Kolkata’S Ex-Parte Orders; Both Dated 29.02.2016, Passed In Case No.674/Cit(A)-9/Cir-11/2014-15/Kol & 648/Cit(A)-9/Wd-11(4)/2014-15/Kol; Respectively, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused.