M/s Chet Ram Motilal Pvt. Ltd., V. ITO, WD-1(1), KOLKATA, Kolkata

ITA 1267/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9247 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 12-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2016
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMAR CIT LDDR
• Assessee Lawyers: SAGAR JAIN FCA LD
• Section: 143(3); 142(1)

Judgement Text

I T A NO. 1267/KOL/16 M/S. CHE T RAM MOTILAL PVT.LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL,DBENCH, KOLKATA BEFORE: SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR.ARJUN LAL SAINI, ACCOUNTANT M EMBER ITA NO. 1267/KOL/2016 A.Y: 2009-10 M/S. CHET RAM MOTILAL VS. INCOME TAX OFFICER PVT. LTD. WARD 1(1), KOLKATA PAN: AACCC 8053A (APPELLANT) (RESPONDENT) APPEARANCES BY : SHRI SAGAR JAIN, FCA, LD.AR FOR THE ASSESSEE SHRI SAURAV KUMAR, ADDL. CIT, LDDR FOR THE REVE NUE DATE OF HEARING : 16-02-2017 DATE OF PRONOUNCEMENT : 28-02-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 23, KOLKATA D ATED 16 TH FEBRUARY, 2016 FOR THE ASSESSMENT YEAR 2009-10. 2. AT THE OUTSET, IT IS NOTICED THAT THERE IS A DE LAY OF 1 DAY IN FILING THE APPEAL OF ASSESSEE. VIDE LETTER DATED 16-02-2017 ( COPY OF THE SAME IS AVAILABLE ON RECORD) THE ASSESS EE FILED THE PETITION STATING THE REASON FOR SUCH DELAY IN FILIN G THE APPEAL. AFTER PERUSING THE SAID PETITION AND HEARING BOTH T HE PARTIES, WE CONDONE THE DELAY AND PROCEED TO HEAR THE APPEAL AND DISPOSE OF THE SAME ON MERITS. I T A NO. 1267/KOL/16 M/S. CHE T RAM MOTILAL PVT.LTD 2 3. THE ONLY EFFECTIVE ISSUE IN THIS APPEAL IS TO B E DECIDED AS TO WHETHER THE CIT-A JUSTIFIED IN PASSING AN EX PAR TE ORDER IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E IS A COMPANY AND DEALING IN THE BUSINESS OF WHOLESALE TR ADING OF FERTILIZERS, CEMENT AND PESTICIDES ETC. THE ASSESSE E FILED ITS RETURN OF INCOME ELECTRONICALLY SHOWING TOTAL INCOM E AT RS.6,72,335/- FOR THE ASSESSMENT YEAR UNDER CONSIDE RATION. UNDER SCRUTINY, NOTICES 143(2) AND 142(1) OF THE AC T WERE ISSUED. IN RESPONSE TO WHICH, BEFORE THE AO THE LD. AR OF THE ASSESSEE APPEARED AND PRODUCED THE BOOKS OF ACCOUNT , BANK STATEMENTS AND OTHER RELEVANT DETAILS & DOCUMENTS I N SUPPORT OF THE RETURN FILED. THE AO FOR NOT FILING THE SUP PORTING BILLS AND EVIDENCES IN RESPECT OF VARIOUS CLAIMS OF ASSES SEE MADE THE FOLLOWING ADDITIONS/DISALLOWANCES AND ADDED THE SAM E TO THE TOTAL INCOME AT RS.10,61,225/- AND TO THAT EFFECT A N ORDER U/S. 143(3) OF THE ACT WAS PASSED ON 21-12-2011:- UNDER THE HEADS THE AMOUNT OF ADDITION LOADING/UNLOADING EXPENSES RS.3,43,575/-I.E.20% O F RS.17,17,874/- SHOP EXPENSES/OFFICE EXPENSES RS. 23,157/- FILING FEE EXPENSES RS. 3,500/- EXCESS RENT RECEIVED RS.18,658/- TOTALLING TO RS .3,88,890/- 5. BEFORE THE CIT-A AS THE ASSESSEE COULD NOT PRO SECUTE ITS CASE THE APPEAL OF ASSESSEE AND WAS DISMISSED IN LI MINE. 6. BEFORE US THE LD.AR OF THE ASSESSEE SUBMITS THA T HE APPEARED BEFORE THE CIT-A IN RESPONSE TO NOTICE ISS UED BY SAID AUTHORITY. BUT, HOWEVER, HE COULD NOT PROSECUTE TH E SAME FOR THE REASON BEYOND THEIR CONTROL AND URGED TO REMAND THE ISSUES I T A NO. 1267/KOL/16 M/S. CHE T RAM MOTILAL PVT.LTD 3 RAISED IN THE APPEAL TO THE FILE OF THE CIT-A FOR H IS FRESH ADJUDICATION. 7. ON THE OTHER HAND, THE LD.DR REPORTED NO OBJECTI ON TO THE ABOVE SUBMISSIONS OF THE ASSESSEE. 8. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS OBSERVED THAT THE ASSESSEE IN RESP ONSE TO NOTICES ISSUED APPEARED BEFORE THE CIT-A AND DISCUS SED THE ISSUES WITH THE SAID AUTHORITY. THEREAFTER, ACCORDI NG TO THE CIT- A NEITHER ASSESSEE/ ANY REPRESENTATIVE APPEARED NOR THERE WAS ANY WRITTEN SUBMISSION TO SUBSTANTIATE ITS CLAIM AS RAISED IN THE GROUNDS OF APPEAL. THEREFORE, TAKING INTO CONSIDERA TIONS THE SUBMISSIONS, FACTS AND CIRCUMSTANCES OF THE CASE AN D IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO R EMAND THE ISSUES TO THE FILE OF THE CIT-A TO CONSIDER THE SAM E FOR HIS FRESH ADJUDICATION AFTER GIVING THE ASSESSEE ADEQUATE OPP ORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIREC TED TO CO- OPERATE THE CIT-A IN APPELLATE PROCEEDINGS BY FILI NG REQUISITE EVIDENCES, IF ANY, TO SUBSTANTIATE ITS CLAIM. THERE FORE, THE GROUNDS RAISED BY THE OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 9. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. . ORDER PRONOUNCED IN OPEN COURT ON 28 TH /02/2017 DR. ARJUN LAL SAINI S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 28-02 -2017 SD/- SD/- I T A NO. 1267/KOL/16 M/S. CHE T RAM MOTILAL PVT.LTD 4 *PP/SPS: COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT/ASSESSEE: M/S. CHET RAM MOTILAL PVT. LTD OLD ADDRESS: 34 METCALF STREET, 4 TH FL., ROOM NO. 4F/1, KOLKATA-13 PRESENT ADDRESS:43, 1 ST FLOOR, JAL KAL BUILDING, GOLGHAR, GORAKHPUR -273001. 2 THE RESPONDENT/DEPARTMENT: INCOME TAX OFFICER WARD 1(1), AAYKAR, P-7, CHOWRINGHEE SQ., KOLKATA-69 . 3 4. THE CIT(A) THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . BY ORDER, ASSTT. REGISTRAR