Case Law Details
Jalan Finvest Pvt. Ltd., Kolkata Vs. (ITO) (ITAT Kolkata)- In ground no. 3 raised by assessee it was mentioned that the revised computation at the time of assessment was not considered. However it is observed from the impugned order that the ld. CIT(A) has mentioned the grounds raised by assessee as well as written submissions filed by assessee. But he disposed of two grounds i.e. the first issue which relates to dis allowance of service tax by allowing the ground of assessee and the second issue in respect of dis allowance of office maintenance has been dismissed by observing that assessee has not pressed this ground and submitted a letter in this regard.
However, from the written submission which were incorporated by the ld. CIT(A) it was appeared that assessee has not pressed the ground in respect of dis allowance of office maintenance. The grounds raised by assessee before us in respect of revised computation filed at the time of assessment has not been considered by the ld. CIT(A). Therefore in the interest of justice, we set aside orders of the ld. CIT(A) and restore the entire matter to the file of the ld. CIT(A) to dispose of as per law after giving a reasonable opportunity of being heard to assessee.
INCOME TAX APPELLATE TRIBUNAL, KOLKATA
ITA No. 1540/Kol/2011
Assessment Year : 2006- 07
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