Bhaskar Singha Roy, Hooghly v. ACIT, CIR-2, HOOGHLY, Hooghly

I.T.A. NO . 4 73 / KOL ./201 4 ASSESSMENT YEAR: 200 8 - 20 0 9 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH KOLKATA BEFORE SHRI GEORGE MATHAN JUDICIAL MEMBER I.T.A. NO. 4 73 / KOL / 20 1 4 ASSESSMENT YEAR : 200 8 - 20 0 9 BHASKAR SINGHA ROY .................................. .... ............. .. .APP ELL ANT 80 FARM SIDE ROAD P.O. CHINSURAH R.S. DIST. HOOGHLY - 712 102 [PAN : A MAPS 6040 A ] - VS. - ASSISTANT COMMISSIONER OF INCOME TAX ...... ... ... . RESPONDENT CIRCLE - 2 HOOGHLY APPEARANCES BY: SHRI BRIJESH KUMAR SINGH ADVOCATE FOR THE ASSESSEE S M T. RANU BISWAS J CIT SR. D.R. FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 24 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 24 201 4 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILED BY THE ASSESSE E AGAINST THE ORDER OF LD . COMMISSIONER OF INCOME TAX (APPEALS) - XX XVI KOLKATA IN APPEAL NO. 282 / CIT(A) - XX XVI / KOL/CIR. - 2 HG/2010 - 11 DATED 31 .1 2 .201 3 FOR THE ASSESSMENT YEAR 200 8 - 0 9 . 2. SHRI BRIJESH KUMAR SINGH ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT. RANU BISWAS JCIT SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LD. A.R THAT THE ASSESSMENT HAD BEEN COMPLETED EX - PARTE AS THE ASSESSEE WAS UNABLE TO PRODUCE ALL THE I.T.A. NO . 4 73 / KOL ./201 4 ASSESSMENT YEAR: 200 8 - 20 0 9 PAGE 2 OF 2 EVIDENCES BEFORE THE ASSESSING OFFICER. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE ASSESSING OFFICER. 4. IN REPLY LD. D.R. DID NOT RAISE ANY SERIOUS OBJECTION. 5. CONSIDERING THE SUBMISSIONS ALL THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE A SSESSING OFFICER FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE HIS CASE. 6 . IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 TH NOV EMBER 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA THE 2 4 TH D AY OF NOVE MBER 201 4 COPIES TO : (1) BHASKAR SINGHA ROY 80 FARM SIDE ROAD P.O. CHINSURAH R.S. DIST. HOOGHLY - 712 102 ( 2) ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 2 HOOGHLY (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES KOLKATA LAHA/SR. P.S .