Income Tax Appellate Tribunal - Kolkata
Tcg Urban Infrastructure Holdings Pvt ... vs Dcit, Circle - 2(2), , Kolkata on 31 January, 2020
आयकर अपील य अधीकरण, यायपीठ - "ए" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCH "A" KOLKATA
Before Shri S.S.Godara, Judicial Member and
Dr. A.L. Saini, Accountant Member
ITA No.2194/Kol/2018
Assessment Year :2010-11
TCG Urban Infrastructure V/s. Deputy Commissioner of
Holdings Pvt. Ltd., Ground Income Tax, Circle-2(2),
floor, Building Beta Bengal P-7, Chowringhee
Intelligent Park, Block EP & Square, Kolkata-700069
GP Salt Lake Electronics
Complex, Kolkata-700 091
[P AN No. AADCS 8821 M]
अपीलाथ /Appellant .. यथ /Respondent
अपीलाथ क ओर से/By Appellant Shri A.K.Tibrewal, FCA
यथ क ओर से/By Respondent Shri Dhrubajyoti Roy, JCIT-DR
सन
ु वाई क तार ख/Date of Hearing 16-01-2020
घोषणा क तार ख/Date of Pronouncement 31-01-2020
आदे श /O R D E R
PER S.S.Godara, Judicial Member:-
This assessee's appeal for assessment year 2010-11 arises against the Commissioner of Income Tax (Appeals)-19 Kolkata's order dated 04.07.2018 passed in case No.182/CIT(A)-19/Kol/15-16, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short 'the Act'.
Heard both the parties. Case file perused.
2. The assessee's learned authorized representative's only plea during the course of hearing is that the CIT(A) has erred in law and on facts in confirming the Assessing Officer's action making various disallowance(s) / addition(s) by ITA No.2194/Kol/2018 A.Y. 2010-11 TCG Urbana Infrastructure Holdings Pvt. Ltd. Vs. DCIT, Cir-2(2), Kol. Page 2 way of lower appellate order passed ex parte and that too without considering the merits / evidence available on record. Learned departmental representative fails to dispute the clinching fact that the CIT(A) has nowhere framed points of determination followed by a detailed adjudication as contemplated u/s 250(6) of the Act. Without going deeper in merits of the issue(s), we deem it appropriate that larger interest of justice would be met in case the CIT(A) re-decides assessee's substantive grounds in lower appellate proceedings afresh as per law within three effective opportunities of hearing. We order accordingly.
3. This assessee's appeal is allowed for statistical purposes.
Order pronounced in the open court 31/01/2020
Sd/- Sd/-
(लेखा सद&य) ( या(यक सद&य)
( A.L.Saini) (S.S.Godara)
(Accountant Member) (Judicial Member)
Kolkata,
*Dkp
)दनांकः- 31/01/2020 कोलकाता ।
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. अपीलाथ /Appellant-TCG Urban Infrastructure Holdings Pvt. Ltd., Gr. Floor, Building Beta Bengal Intelligent Park, Block EP & GP Salt lake Electronics Complex, Kolkata-91
2. यथ /Respondent-DCIT,Cir-2(2), P-7, Chowringhee Square,Kolkata-69
3. संब4ं धत आयकर आय5 ु त / Concerned CIT Kolkata
4. आयकर आय5 ु त- अपील / CIT (A) Kolkata
5. 8वभागीय (त(न4ध, आयकर अपील य अ4धकरण, कोलकाता / DR, ITAT, Kolkata
6. गाड= फाइल / Guard file.
By order/आदे श से, /True Copy/ सहायक पंजीकार आयकर अपील य अ4धकरण, कोलकाता ।