HIGHVIEW MANAGEMENT PVT. LTD.,SILIGURI V. I.T.O., WARD - 5(4), KOLKATA, KOLKATA

ITA 1600/KOL/2024

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Highview Management Pvt. Ltd. appealed against the orders of the AO and CIT(A) which had assessed the company's income significantly higher than reported, due to alleged non-compliance during the scrutiny process. The company had initially declared a loss in its return, which was later contested by the tax authorities leading to a substantial income assessment. The CIT(A) dismissed the company's appeal for want of prosecution due to non-compliance. The ITAT, upon reviewing the submissions and the circumstances of non-compliance, decided to restore the matter to the AO for a fresh assessment, emphasizing the need for a fair opportunity for the assessee to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469687 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 143(2)

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय एवं Įी संजय अवèथी, लेखा सटèय क े सम¢ [Before Shri Pradip Kumar Choubey,Judicial Member & Shri Sanjay Awasthi,Accountant Member] I.T.A. No. 1600/Kol/2024 Assessment Year: 2012-13 Highview Management Pvt. Ltd. (PAN: AACCH 8763 J) Vs. ITO, Ward-5(4), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 05.02.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 25.02.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Soumitra Choudhury,Advocate Shri P. Sarkar, Advocate For the revenue / राजèव कȧ ओर से Shri S. B. Chakraborthy, JCIT, Sr. D.R ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 07.06.2024 for AY 2012-13. 2 I.T.A. No. 1600/Kol/2024 Assessment Year: 2012-13 Highview Management Pvt. Ltd. 2. Brief facts of the case of the assessee are that the assessee filed its return of income declaring loss of Rs. 3,590/-, return was processed and later on taken up for scrutiny. Notices u/s 143(2) was issued, summons was sent to the director of the assessee company, since there was non-compliance on the part of the assessee, as a result of which, the AO has assessed total income at Rs. 2,96,10,460/-. 3. The said order has been challenged by the assessee before the Ld. CIT(A) wherein also the appeal of the assessee has been dismissed for want of prosecution as there was non-compliance on behalf of the assessee. Being aggrieved and dissatisfied the assessee preferred an appeal. 4. The ld. Counsel of the assessee instead of arguing into the merit of the case has only submitted that the assessee has to be given an opportunity to place his case before the AO as the order passed by the AO as well as Ld. CIT(A) behind the back of the assessee. The Ld. Counsel filed several papers before the Tribunal which according to him are the essential piece of evidences to come into the right/ just conclusion of the case. 5. Contrary to that, the ld. D.R supports the impugned order but did not raise any objection if the case is remitted back to the file of AO for fresh adjudication. 6. Upon hearing the submission of the Counsel of the respective parties, we find that the AO has assessed total income when there was non-compliance on behalf of the assessee. Before the Ld. CIT(A) also, the assessee could not be able to place his case. The Ld. A.R undertakes that the assessee will co-operate in the proceedings if the appeal of the assessee is restored in the file of AO. A bunch of paper has been filed before this Tribunal by the assessee. 7. Going over the order passed by the AO as well as the Ld. CIT(A), the interest of justice demand to afford an opportunity to the assessee to place his case. Accordingly, the appeal of the assessee is hereby restored to the file of AO by setting aside the order passed by the AO confirmed by the Ld. CIT(A). The AO is directed to pass afresh order 3 I.T.A. No. 1600/Kol/2024 Assessment Year: 2012-13 Highview Management Pvt. Ltd. after hearing the assessee and going over the documents in supports of the case as per law. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 25th February, 2025 Sd/- Sd/- (Sanjay Awasthi/संजय अवèथी) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 25th February, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Highview Management Pvt. Ltd., Swastik Trading & Warehouse Co. Shade No. 2, 3rd Mile, Jalpaiguri, Siliguri-734001. 2. Respondent – ITO, Ward-5(4), Kolkata 3. Ld. Pr. CIT- , Kolkata 4. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "