M/s. Acme Resources Limited, Kolkata V. Pr.CIT - 1, Kolkata, Kolkata

ITA 1201/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1580 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 25-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G HONGSHING CIT LD
• Assessee Lawyers: MIRAJ D SHAH LD

Judgement Text

1 ITA NO.1201/KOL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KO LKATA BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUD ICIAL MEMBER I.T.A NO. 1201/K OL/2017 A.Y: 2012 -13 M/S. ACME RESOURCES VS. P.C.I.T-1, KOLKATA LIMITED. PAN: AAECA 9183B [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : SHRI MIRAJ D. SHAH, ADVOCA TE, LD.AR FOR THE RESPONDENT : SHRI G. HONGSHING, CIT, LD. DR DATE OF HEARING : 31-01-2018 DATE OF PRONOUNCEMENT : 31-01-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 1, KOLKATA D T. 02-03-2017 FOR THE A.Y 2012-13. 2. AT THE TIME OF HEARING BEFORE US THE LD. AR OF T HE ASSESSEE SUBMITS THAT THE ASSESSEE INTENDS TO WITHDRAW THE A PPEAL AND URGED TO PERMIT THE ASSESSEE TO WITHDRAW THE SAME. ON THE OTHER HAND, THE LD.DR HAS NOT OBJECTED TO SUCH REQUEST OF THE LD.AR . IN VIEW OF ABOVE, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WI THDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31- 01-2018 SD/- SD/- J. SUDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31-01-2018 2 ITA NO.1201/KOL/2017 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: M/S. ACME RESOURCES LIMITED 166 POST BARA BAZAR, COTTON STREET, 1 ST FLOOR, KOLKATA-700007. 2 RESPONDENT :THE PR. COMMISSIONER OF INCOME-TAX, AAY KAR BHAWAN, P-7, CHOWRINGHEE SQUARE, 7 TH FLOOR, KOLKATA-700 069. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA 3 ITA NO.1201/KOL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA BEFORE: SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUD ICIAL MEMBER I.T.A NO. 2230/K OL/2016 A.Y: 2009 -10 ARUNANSHU MONDAL VS. I.T.O., WARD 58(4), KOLKATA PAN: AKKPM1020E [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : ADJ. PETITION FILED, REJEC TED SHRI AMIYA BHATTACHARJEE, STAFF APPEARED FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJEE, ADDL.CIT, LD.SR.DR DATE OF HEARING : 01-01-2018 DATE OF PRONOUNCEMENT : 31-01-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 21, KOLKATA DT. 18-02-2016 FOR THE A.Y 2009-10, WHEREIN HE CONFIRMED THE PENAL TY OF RS. 17,634/- IMPOSED U/S. 271(1)(C) OF THE ACT BY THE AO BY EX-PARTE . 4 ITA NO.1201/KOL/2017 2. THE ONLY ISSUE TO BE DECIDED AS TO WHETHER THE C IT-A EX PARTE IS JUSTIFIED IN CONFIRMING THE PENALTY OF RS.17,634 /- IMPOSED BY THE AO U/S.271(1)(C) OF THE ACT. 3. AT THE TIME OF HEARING BEFORE US, ONE, MR. AMIYA BHATTACHARYA, CLAIMING TO BE AS STAFF OF THE ASSESSEE FILED AN AD JOURNMENT APPLICATION DT. 01-01-2018 ALONG WITH MEDICAL PRESC RIPTIONS IN RESPECT OF MR. D.C. CHAKRABORTY, ADVOCATE AND SOUGHT AN ADJ OURNMENT DUE TO HEALTH PROBLEMS OF MR. D.C. CHAKRABORTY, ADVOCA TE, WHO IS ENGAGED AS LD.AR IN THIS APPEAL IS UNWELL AND GOING TO BANGALORE FOR BETTER TREATMENT AND IN VIEW OF ABOVE, PRAYED TO AD JOURN THE CASE TO ANY DATE AFTER ONE MONTH. 4. THE LD. DR SUBMITS THAT THE ASSESSEE DID NOT APP EAR BEFORE HE CIT-A AND ALSO FAILED TO GIVE PROPER EXPLANATION IN CANCELLING THE PENALTY IMPOSED BY THE AO U/S. 271(1)(C) OF THE ACT . THE AO INITIATED PENALTY PROCEEDINGS U/S. 271(1)(C) OF THE ACT FOR C ONCEALMENT OF INCOME AND FOR NON EXPLANATION, THE AO WAS JUSTIFIE D IN IMPOSING THE SAME, WHICH WAS CONFIRMED BY THE CIT-A BY EX PARTE. AFTER PERUSING THE CASE RECORD AND HEARING THE LD.DR, WE DISMISS T HE ADJOURNMENT PETITION AND PROCEED TO DISPOSE OF THE APPEAL ON TH E BASIS OF MATERIAL AVAILABLE ON RECORD. 5. ON PERUSAL OF RECORDS, WE FIND THAT NEITHER THE ASSESSEE NOR ANY REPRESENTATIVE ON BEHALF OF THE ASSESSEE APPEAR ED BEFORE THE CIT-A TO PROSECUTE HIS CASE BY RENDERING PROPER EXP LANATION. ACCORDING TO CIT-A, THE ASSESSEE AVAILED OPPORTUNIT IES OF BEING HEARD, BUT HE FAILED TO SUBMIT ANY EVIDENCE OR EXPL ANATION TO SUBSTANTIATE HIS CLAIM AS MADE IN THE GROUNDS OF AP PEAL. WE FIND THAT BEFORE THE CIT-A THERE WAS NO PROPER REPRESENTATION OR EXPLANATION ON BEHALF OF THE ASSESSEE IN CANCELLING THE IMPUGNE D PENALTY AND IN SUBSTANTIATING HIS CLAIM BY ANY EVIDENCE AND EXPLAN ATION. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE AS SESSEE, FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF NA TURAL JUSTICE ONE 5 ITA NO.1201/KOL/2017 MORE OPPORTUNITY SHOULD BE GIVEN BY THE CIT-A TO TH E ASSESSEE TO SUBSTANTIATE HIS CLAIM. IN VIEW OF ABOVE, WE DEEM I T FIT AND PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT-A TO DECID E THE ISSUE IN HAND AFRESH BY GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY ADJOURNME NT. THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES AND EXPLANATION IN SUPPORT OF HIS CONTENTION AND CLAIM. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31- 01-2018 SD/- SD/- WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31-01-2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: MR. MEGHNATH SAHA, 343 GARFA MA IN ROAD, KOLKATA-75. 2 RESPONDENT :INCOME TAX OFFICER, WARD 22(2), KOLKATA 54, RAFI AHMED KIDWAI ROAD, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES , KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA 6 ITA NO.1201/KOL/2017