Nippon Yusen Kabushiki Kaisha, Kolkata V. ACIT(IT), Circle - 1(2), Kolkata , Kolkata

ITA 124/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7538 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 29-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMAR
• Section: 143(3)

Judgement Text

NIPPON YUSEN KABUSHIKI KAISHA I.T.A NO.124/KOL/2018 ASSESSMENT YEAR: 2014-15 PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO.124/KOL/2018 (ASSESSMENT YEAR: 2014-15) NIPPON YUSEN KABUSHIKI KAISHA APPELLANT [PAN:AABCN 1372 N] VS ACIT(IT), CIRCLE-1(2),KOLKATA RESPONDENT FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI SAURAV KUMAR, ADDL. CIT, SR. DR DATE OF HEARING : 10.01.2019 DATE OF PRONOUNCEMENT : 16.01.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 31.10.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-22, KOLKATA FOR ASSESSMENT YEAR 2014-15 WHEREIN HE CONFIRMED THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER EX PARTE OF ASSESSEE. 2. AT THE TIME OF HEARING, WE FIND NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THE ASSESSEE CALLED ABSENT AND IS SET EX PARTE. THEREFORE, WE PROCEED TO HEAR LD. DR. 3. HEARD LD. DR AND PERUSED THE MATERIALS AVAILABLE ON RECORD, IT IS NOTED THAT THE ASSESSEE DECLARED AN INCOME OF RS.18,92,40,510/- AND THE ASSESSING OFFICER DETERMINED INCOME OF THE ASSESSEE AT RS.22,29,26,790/- VIDE ORDER DATED 21.02.2017 PASSED U/S 143(3) R.W.S. 144C(3)(A) OF THE ACT. THE SAME WAS CHALLENGED BEFORE THE NIPPON YUSEN KABUSHIKI KAISHA I.T.A NO.124/KOL/2018 ASSESSMENT YEAR: 2014-15 PAGE | 2 CIT(A) BUT HOWEVER, WE FIND NO REPRESENTATIVE ON BEHALF OF THE ASSESSEE MADE BEFORE CIT(A) AND THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE AGAINST ASSESSMENT ORDER WERE DISMISSED EX PARTE. SO, THEREFORE, IT IS CLEAR THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE ITS APPEAL BEFORE THE CIT(A), TAKING INTO CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE SUBMISSIONS OF THE LD. DR, IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION. THE ASSESSEE IS AT LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF ITS CLAIM. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16.01.2019. SD/- SD/- [J. SUDHAKAR REDDY] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :16.01.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT NIPPON YUSEN KABUSHIKI KAISHA, 8 TH FLOOR, CONSTANTANIA, 11, DR. U. N. BRAHMACHARI, BECKBAGAN, KOLKATA 700 017. 2 RESPONDENT CIT(APPEALS)-22, CHAMBER NO.101, 1 ST FLOOR, AAYAKAR BHAWAN POORVA, 110, SHANTIPALLY KOLKATA 700 107. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA