RNB Digitronix Pvt. Ltd., Kolkata V. ITO (TDS), WD-59(1), KOLKATA, Kolkata

ITA 1077/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7197 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 18-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDA
• Assessee Lawyers: NATBAN LAL JHA
• Section: 201(1); 154

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI, M. BALAGANESH, ACCOUNTANT MEMBER ITA NO. 1077 / KOL / 20 16 ASSESSMENT YEAR :2011-12 RNB DIGITRONIX PVT. LTD., 53A, FREE SCHOOL STREET, KOLKATA-16 [ PAN NO.CALRO 7433G ] V/S . INCOME TAX OFFICER (TDS) WARD-59(1), KOLKATA /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI NATBAN LAL JHA, FCA /BY RESPONDENT SHRI P.K. MONDA, ADDL. CIT-DR /DATE OF HEARING 28-08-2018 /DATE OF PRONOUNCEMENT 28-09-2018 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 IS DIRECTED AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-24 , KOLKATAS ORDER DATED 09.03.2016 PASSED IN CASE NO.4/CIT(A) 24/KOL/ 2014-15 U/S 154 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE CIT(A)S HAS P ASSED HIS LOWER APPELLATE ORDER EX PART WHILST AFFIRMING THE ASSESS EES ACTION TREATING THE ASSESSEE TO BE AN ASSESSEE IN DEFAULT QUA ROYALTY P AID IN THE RELEVANT PREVIOUS YEAR AMOUNTING TO 24,97,318/- LIABLE FOR TDS DEDUCTION @ 10% COMING TO 2,49,732/-. HE HAS COUMPUTED SEC. 201(1) AND 201(1A ) INTEREST OF 2,49,732/- AND 1.19,872/-; RESPECTIVELY. SUFFICE TO SAY, BOTH THE LEARNED REPRESENTATIVES TAKE US TO CIT(A)S ORDER PARA-4 IN DICATING THE ASSESSEE TO HAVE SOUGHT ADJOURNMENT ON 18.02.2006 FOLLOWED BY S IMILAR SUCH ITA NO.1077/KOL/2016 A.Y. 2011-12 RNB DIGITRONIX PVT. LTD. VS. ITO(TDS), WD-5 9(1) KOL. P AGE 2 POSTPONEMENT(S) FINALLY CULMINATING IN THE CIT(A)S EX PARTE LOWER APPELLATE ORDER UNDER CHALLENGE. THE ASSESSEES ONLY CASE BEF ORE US IS THAT IT WAS ALWAYS READY AND WILLING TO RENDER NECESSARY ASSIST ANCE AND THE APPELLATE AUTHORITIES CASE IMPUGNED NON APPEARANCE BEFORE THE CIT(A) IS NEITHER INTENTIONAL NOR DELIBERATE. IT FURTHER TRANSPIRES T HAT CIT(A)S FINDINGS IN PARA-5 OF THE LOWER APPELLATE ORDER NOWHERE DISCUSS THE RE LEVANT ROYALTY ISSUE VIS-- VIS APPLICATION OF TDS PROVISIONS ENSHRINED IN CHAP TER-XVII OF THE ACT AS PER SEC. 250(6) OF THE ACT FOLLOWED BY A DETAILED ADJUD ICATION. WE THEREFORE RESTORE THE INSTANT APPEAL BACK TO THE CIT(A) FOR A FRESH ADJUDICATION ON MERITS AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HE ARING TO THE TAXPAYER FOR PRESENTING ITS CASE FAILING WHICH OUR INSTANT REMAN D DIRECTIONS WOULD STAND VACATED. 3. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 28/ 09/2018 SD/- SD/- ( %) (' %) (M.BALAGANESH) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 28 / 09 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-RNB DIGITRONIX PVT. LTD., 53A, FREE SCHO OL ST. KOLKATA-16 2. /RESPONDENT-ITO(TDS), WARD-59(1), KOLKATA-71 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO 3,