Hotel Classic Inn, Purba Medinipur V. ITO, Ward - 1, Haldia, Purba Medinipur

ITA 1284/KOL/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48199 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 28-07-2009
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK
• Assessee Lawyers: M D SHAH
• Section: 144

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE . .. . . .. . , , , , , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER %& %& %& %& ' ' ' ' / ITA NOS . 1283 & 1284/KOL/2009 () *+/ ASSESSMENT YEARS : 2004-05 & 2005-06 (-. / APPELLANT ) HOTEL CLASSIC INN, PURBA MEDINIPUR. (PAN: AAEFH 0121 B ) - ( - - VERSUS - . (01-./ RESPONDENT ) I.T.O.WARD-I, HALDIA -. 2 3 #/ FOR THE APPELLANT: SHRI M.D.SHAH 01-. 2 3 #/ FOR THE RESPONDENT: SHRI A.K.PRAMANIK #4 / ORDER ( (( ( . .. .!' !'!' !'. .. . ) )) ), , , , #$ PER SHRI C.D.RAO, AM THE ABOVE APPEALS ARE FILED BY THE ASSESSEE AGAINS T SEPARATE ORDERS DATED 27.04.2009 OF THE CIT(A)-XXXIII, KOLKATA PERTAINING TO A.YRS. 2004-05 AND 2005-06 RESPECTIVELY. 2. AT THE TIME OF HEARING IN BOTH THE ASSESSEES AP PEAL THE LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSEE, AT THE OUTSET, BY REFERR ING TO THE PAPER BOOK FILED BY THE ASSESSEE FROM PAGES 1 TO 409 WHICH IS THE IMPOUNDED DOCUMENTS HCL -23 CONTENDED THAT THE IMPOUNDED DOCUMENTS ARE RELATING TO THREE ASSESSMENT YEARS I.E. PARTLY FOR A.YR. 2004-05, PARTLY A.YR.2005-06 AND PARTLY FOR A .YR.2006-07. THE APPEAL FOR A.YR. 2006-07 IS STILL PENDING WITH THE LD. CIT(A). WHEN THE ASSESSEE IS READY TO PRODUCE THE ORIGINAL PURCHASE REGISTER IN SUPPORT O F THE CONTENTION OF THE ASSESSEE THE LD. CIT(A) HAS REFUSED TO ACCEPT THE SAME BY STATIN G THAT THE AO HAS GIVEN SEVERAL OPPORTUNITIES BUT THE ASSESSEE HAS NOT AVAILED THE SAME. AT THE SAME TIME THE LD. CIT(A) WAS NEITHER READY TO ACCEPT THE PURCHASE REG ISTER NOR REMANDED THE MATTER TO THE FILE OF THE AO. THEREFORE, HE REQUESTED TO SET ASIDE THE ORDERS OF THE LD. CIT(A) AND 2 REMIT BACK TO THE FILE OF THE AO FOR FRESH CONSIDER ATION AFTER TAKING INTO CONSIDERATION THE ORIGINAL PURCHASE REGISTER. 3. ON THE OTHER HAND, THE LD. DR COULD NOT OBJECT T O THE REQUEST OF THE LD. COUNSEL OF THE ASSESSEE. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON PERUS AL OF MATERIALS AVAILABLE ON RECORD, IT IS OBSERVED THAT IN BOTH THESE ASSESSMEN T YEARS THE AO PASSED BEST JUDGEMENT ORDER U/S 144 AND THE LD. CIT(A) HAS ALSO NOT ACCEPTED THE PURCHASE REGISTER WHICH IS THE MAIN DOCUMENT TO DECIDE THE ISSUE WITH OUT THE SAME. WE ARE OF THE VIEW THAT THE LD. CIT(A) IS NOT JUSTIFIED IN REFUSING TO ACCEPT THE PURCHASE REGISTER. THEREFORE, IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) AND RESTORE THE MATTER TO THE FILE OF THE AO TO RE-CONS IDER THE CASE AFRESH AS PER LAW AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE OF BE ING HEARD. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE ASSESSMENT PROCEEDIN GS. WE ORDER ACCORDINGLY. 5. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10.06.2011. SD/- SD/- . .. . . .. . , , , , B.R.MITTAL, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , ,, , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 10.06.2011. #4 2 0& 5#&*6- COPY OF THE ORDER FORWARDED TO: 1. M/S. HOTEL CLASSIC INN, BASUDEVPUR, KHANJANCHAK, HA LDIA, PURBA MEDINIPUR 2 THE I.T.O., WARD-1, HALDIA 3. THE CIT, 4. THE CIT(A)-XXXIII , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA 1& 0/ TRUE COPY, #4(;/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3