Rotomac Electricals Pvt. Ltd., Kolkata v. DCIT Circle -8(2), Kolkata , Kolkata

ITA 846/KOL/2018 | 2012-2013
Pronouncement Date: 28-02-2020 | Result: Partly Allowed

Appeal Details

RSA Number 84623514 RSA 2018
Assessee PAN AABCR2962E
Bench Kolkata
Appeal Number ITA 846/KOL/2018
Duration Of Justice 1 year(s) 10 month(s)
Appellant Rotomac Electricals Pvt. Ltd., Kolkata
Respondent DCIT Circle -8(2), Kolkata , Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 28-02-2020
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted C
Tribunal Order Date 28-02-2020
Last Hearing Date 24-02-2020
First Hearing Date 24-02-2020
Assessment Year 2012-2013
Appeal Filed On 27-04-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH KOLKATA BEFORE SHRI S. S. GODARA JM & DR. A. L. SAINI AM /I.T.A NO.846/KOL/2018 ( [ [ / ASSESSMENT YEAR: 2012-13) ROTOMAC ELECTRICALS PVT. LTD. 105 2 ND FLOOR PARK STREET KOLKATA 700016. VS. DCIT CIRCLE-8(2) KOLKATA. ./ ./PAN/GIR NO.: AABCR2962E (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SOUMITRA CHOUDHURY ADVOCATE RESPONDENT BY : SHRI SUPRITO PAL JCIT / DATE OF HEARING : 24/02/2020 /DATE OF PRONOUNCEMENT : 28/02/2020 / O R D E R PER SHRI S. S. GODARA: THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-1 KOLKATAS ORDER DATED 23.03.2018 IN CASE NO.452/CIT(A)-1/RANGE-2/2015-16 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A)S LOWER APPELLATE ORDER CONFIRMING THE ASSESSING OFFICERS ACTION MAKING VARIOUS DISALLOWANCES/ADDITIONS; HAS BEEN PASSED EX PARTE WITHOUT FRAMING POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATION THEREUPON AS CONTEMPLATED U/S 250(6) OF THE ACT. LEARNED CIT-DR INVITED OUR ATTENTION TO PAGE 4 IN THE LOWER APPELLATE ORDER THAT THE CIT(A) HAS GIVEN VARIOUS OPPORTUNITIES OF HEARING TO THE ASSESSEE. WE NOTICE THEREFROM THAT THE ASSESSEE/ITS AUTHORIZED REPRESENTATIVE HAD BEEN SUFFERING FROM SLIP DISC AILMENT I.T.A NO.846/KOL/2018 ROTOMAC ELECTRICALS PVT. LTD. PAGE | 2 WHICH PROBABLY FORMED REASONS OF ITS NON-APPEARANCE IN THEREIN. BE AS IT MAY KEEPING IN MIND THE FACT THERE IS NO ADJUDICATION ON MERITS IN LOWER APPELLATE PROCEEDINGS WE DEEM IT APPROPRIATE TO RESTORE THE ASSESSEE'S INSTANT LIS BACK TO THE CIT(A) FOR AFRESH INNINGS. THE ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE SHALL APPEAR BEFORE THE CIT(A) ON OR BEFORE 31.07.20. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28.02.2020. SD/- ( A. L. SAINI ) SD/- (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER /KOLKATA; / DATE: 28/02/2020 RS / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR I.T.A.T KOLKATA BENCHES KOLKATA . 1. THE APPELLANT - ROTOMAC ELECTRICALS PVT. LTD. 2. THE RESPONDENT- DCIT CIRCLE-8(2) KOLKATA. 3. ( ) / THE CIT(A) KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. / DR ITAT KOLKATA [SENT THROUGH EMAIL] 6. [ / GUARD FILE.