ITAT referred matter back to CIT(A) to consider revised computation filed at the time of assessment

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

Jalan Finvest Pvt. Ltd., Kolkata

Vs

I.T.O., Ward-1(1)

Date of Pronouncement : 15.12.2011

ORDER

Per Shri C.D.Rao, AM

The above appeal is filed by assessee against the order dated 30.06.2010 of the ld. CIT(A)-I, Kolkata pertaining to A.yr. 2006-07.

2. The grounds of appeal raised by assessee read as under :-

“1. For that the order of assessment as well as order of appeal is bad in law and should quashed.

2. For that the written submission filed in appeal was not considered.

3. For that the revised computation filed at the time of assessment was not considered.

4. For that your appellant reserves the right of adducing additional grounds at the time of hearing.”

3. At the time of hearing no one appeared on behalf of assessee. Hence, this appeal is disposed of after hearing the ld. DR and on perusal of materials available on record

4. In the second ground raised by assessee it was mentioned that the ld. CIT(A) has not taken into consideration the written submissions filed before him. 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.

5. In the result the appeal of assessee is allowed for statistical purposes.

Order pronounced in the court on 15.12.2011.