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TMI Blog2015 (12) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... d period. - Decided in favour of revenue for statistical purposes. - ITA No. 1261/Kol/2008 - - - Dated:- 16-10-2015 - N V Vasudevan, JM And Waseem Ahmed, AM For the Petitioner : Shri Niraj Kumar, CIT-DR For the Respondent : Shri D S Damle, FCA ORDER Per Waseem Ahmed, Accountant Member This appeal by the Revenue is arising out of order of Commissioner of Income Tax (Appeals)-IV, Kolkata in appeal No.185/CIT(A)-IV/06-07 dated 09.04.2008. Assessment was framed by ACIT, Circle-4, Kolkata u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') vide his order dated 29.12.2006 for assessment year 2004-05. Revenue has following grounds of appeal:- 1. That the Ld. CIT(A) has erred in deleti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of ₹ 68,17,621/- being employees' contribution to P.F. and Pension Fund. A.O disallowed the same in view of the specific provision of Sec. 2(24)(x) read with Sec. 36(1)(va) 8. Ld. CIT(A), Kolkata had erred in facts by stating that none appeared for department when no notice u/s. 250(1) was served on the A.O. Shri D.S.Damle, Ld. Authorized Representative appearing on behalf of assessee and Shri Niraj Kumar, Ld. Departmental Representative appearing on behalf of Revenue. 2. At the outset, Ld. DR submitted that Ld. CIT(A) has passed order in contravention of Sec. 250(2) of the Act and stated that the AO has not been given the opportunity of being heard at the time of hearing before the CIT(A). As per the section 250( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision of Sec. 250(1) of the Act. So in view of the above factual position, we restore the matter to the Ld. CIT(A) with a direction to complete the appellant proceedings within a period not exceeding three months from the date of service of the order. It is also not out of place to mention that the notice should be served to AO as required under the law and AO should co-operate in the appellate proceedings so that matter can be disposed off within the prescribed period. Hence, this appeal of Revenue is allowed for statistical purposes. 5. Since the appeal of Revenue is restored to the file of Ld. CIT(A) u/s. 250(1) of the Act, hence, the grounds raised by Revenue on merits are adjudicated. 6. In the result, Revenue's appeal is al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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