Network Infrastructure Pvt. Ltd., Kolkata V. ITO, WD-3(2), KOLKATA, Kolkata

ITA 1021/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4258 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 20-09-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 17-07-2015
• Court: TRIBUNAL
• Department Lawyers: GHYAS UDDINJCIT
• Assessee Lawyers: RAJ KUMAR AGARWAL
• Section: 143(3)

Judgement Text

ITA NO. 1021/KOL/15 M/S.NETWORK INFRASTRUCTUE P.LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL,D BENCH KOLKATA BEFORE : SHRI WASEEM AHMED,ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO.1021/KOL/2015 A.Y: 2006-07 M/S. NETWORK INFRASTRUCTURE VS. I.T.O., WARD 3(2), KOLKATA PVT. LTD PAN: AABCN 1645G (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI RAJ KUMAR AGARWAL, ADVOCATE, AR FOR THE A SSESSEE SHRI GHYAS UDDIN,JCIT, SR.DR FOR THE REVE NUE DATE OF HEARING : 09-11-2016 DATE OF PRONOUNCEMENT : 11-11-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 15/05/2015 PASSED BY THE COMMISSIONER OF INCO ME TAX(APPEALS), 5, KOLKATA FOR THE ASSESSMENT YEAR 2 006-07, WHEREIN HE PASSED AN EX-PARTE ORDER CONFIRMING THE ADDITIONS MADE BY THE AO. 2. IT WAS SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT THE AO DISALLOWED THE AMOUNTS THEREIN TOWARDS KEYMAN INSUR ANCE PREMIUM RS.1,53,700/-, FOREIGN TRAVEL EXPENSES RS.1,27,237/ -, BAD DEBT WRITTEN OFF RS.88,733/-, ESI LIABILITY RS.21,485, EMPLOYEES CONTRIBUTION TO P.F RS.49,740/- AND CREDIT FOR TDS RS.5,03,550/- BY HIS ORDER DATED 31-12- 2008 PASSED U/S. 143(3) OF THE ACT. THE LD.AR FURTH ER SUBMITS THAT THE SAID ORDER WAS CHALLENGED BEFORE THE CIT-A. THE CIT -A WITHOUT ITA NO. 1021/KOL/15 M/S.NETWORK INFRASTRUCTUE P.LTD 2 CONSIDERING THE ADJOURNMENT APPLICATION DATED 11-05 -2015 PASSED AN EX-PARTE ORDER CONFIRMING THE IMPUGNED ADDITIONS MADE BY THE AO. 3. ON THE CONTRARY, THE LD.DR HAS RELIED ON THE ORD ERS OF THE AUTHORITIES BELOW. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT AFTER INSTITUTION OF THE APPEAL BY THE ASSESSEE THE CIT-A ISSUED NOTICE TO THE ASSESSEE IN TIMATING THE DATE OF HEARING ON 07-07-2014. IN RESPONSE TO WHICH THE ASS ESSEE FILED AN APPLICATION DATED 05-07-2014 FOR ADJOURNMENT STATIN G THAT FATHER OF AR IS NOT WELL, ACCORDINGLY, THE CASE WAS ADJOURNED. ACCO RDING TO CIT-A, THE DEPARTMENT ISSUED TWO NOTICES DT: 01-04-2015 AND 27 -04-2015 INTIMATING DATES OF HEARING ON 24-04-2015 AND 11-0 5-2015 RESPECTIVELY AND THE ASSESSEE REMAINED ABSENT ON BOTH THE OCCASI ONS. BUT, HOWEVER, THE LD.AR FOR THE ASSESSEE BEFORE US PLACED ON RECO RD THE ADJOURNMENT APPLICATION DATED 11-05-2015 SAID TO HAVE BEEN FILE D BEFORE THE CIT-A FOR SEEKING ADJOURNMENT. BUT, THE CIT-A WITHOUT CONSIDE RING THE SAME PASSED AN EX-PARTE ORDER CONFIRMING THE IMPUGNED ADDITIONS AS MADE BY THE AO. TAKING INTO CONSIDERATION THE FACTS AND CIR CUMSTANCES OF THE CASE, SUBMISSIONS OF THE LD.AR FOR THE ASSESSEE AND IN TH E INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE CASE TO THE FILE OF THE CIT-A FOR FRESH ADJUDICATION AS PER LAW. THE ASSESSEE SHALL B E AT LIBERTY TO FILE REQUISITE EVIDENCES, IF ANY, TO SUBSTANTIATE ITS CL AIM. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE IN FURTHER APPELLATE PROCEED INGS WITHOUT SEEKING ANY FURTHER ADJOURNMENT. ITA NO. 1021/KOL/15 M/S.NETWORK INFRASTRUCTUE P.LTD 3 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 11 TH NOVEMBER,2016 SD/- SD/- WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 11/11/ 2016 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ ASSESSEE: M/S. NETWORK INFRASTRUCTURE PVT.LTD 22/1 EZRA MANSION, 10 GOVT. PLACE, EAST, KOLKATA- 700 069. 2 THE RESPONDENT/ DEPARTMENT: INCOME TAX OFFICER, WARD 3(2), P-7 CHOWRINGHEE SQUARE, KOLKATA-700 071. 3 4. / THE CIT(A) THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPS TRUE COPY, BY ORDER, AS STT REGISTRAR ITA NO. 1021/KOL/15 M/S.NETWORK INFRASTRUCTUE P.LTD 4