D.C.I.T Cir - 1,kolkata, Kolkata V. M/s Macneill Engineering Ltd, South 24 Parganas

ITA 1338/KOL/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0482 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 28-02-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 17-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MADHU MALATI GHOSH
• Assessee Lawyers: MRS SASWATI MITRA DUTTA
• Section: 142(1); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER ITA NO. 1338 /KOL/ 2013 & ITA NO.1355/KOL/2013 ASSESSMENT YEAR: 2006 - 07 DCIT, CIRCLE - 1, P - 7, CHOWRINGHEE SQUARE, KOLKATA 700 069 M/S MACNEILL ENGINEERING LTD., BHASA, DIAMOND HARBOUR ROAD, BISHNUPUR, KONCHOWKI, 24 - PGS(S), PIN 743 503 [ PAN NO.A ABCM 7149 L ] / V/S . / V/S . M/S MACNEILL ENGINEERING LTD., DCIT, CIRCLE - 1, KOLKATA / APPELLANT .. / RESPONDENT / BY ASSESSEE MRS. SASWATI MITRA DUTTA, ADVOCATE / BY RE VE N UE SMT. MADHU MALATI GHOSH, JCIT, SR - DR / DATE OF HEARING 04 - 06 - 2015 / DATE OF PRONOUNCEMENT 08 - 06 - 2015 / O R D E R BOTH THIS CROSS - A PPEAL H AVE ARISEN OUT OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - I, KOLKATA DATED 28 - 02 - 2013 FOR THE ASSESSMENT YEAR 2006 - 07. THE REVENUE S APPEAL HAS TAKEN AS MANY AS FOUR GROUNDS BUT ALL THE GROUNDS RELATE TO THE ASSESSEE BY ADMITTING THE FRESH EVIDENCE I N VIOLATED OF RULE 46A OF THE I.T. RULES, 1962. THE ASSESSEE HAS ALSO TAKEN AS MANY AS 4 GROUNDS OF APPEAL WHICH RELATE TO THE VARIOUS DISALLOWANCES MADE BY THE ASSESSING OFFICER AND SUSTAINED BY CIT(A) AFTER HEARING THE RIVAL SUBMISSIONS AND CAREFULLY GOI NG THROUGH THE ORDERS OF TAX AUTHORITIES BELOW. I NOTED THAT IN THIS CASE THE ASSESSMENT HAS BEEN MADE U/S. 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ). THE AO HAD ISSUED ITA NO. 1338 & 1355 /KOL /2013 A.Y. 2006 - 07 M/S MACNEILL ENG. LTD. V. DCIT CIR - 1 KOL. PAGE 2 THE NOTICE TO THE ASSESSEE U/S. 142(1) OF THE ACT BUT NO C OMPLIANCE WAS MADE ON BEHALF OF THE ASSESSEE. THEREFORE, THE AO COMPLETED THE ASSESSMENT U/S. 144 OF THE ACT. 2. WHEN THE MATTER WENT BEFORE CIT(A), THE ASSESSEE SUBMITTED FRESH EVIDENCE BEFORE THE CIT(A) AND THOSE EVIDENCE HAS NEVER BEEN EXAMINED BY THE AO. IN MY OPINION, THE PROVISION OF SEC.142(1)(III) CANNOT BE MADE REDUNDANT. ONCE THE AO HAS ISSUED A NOTICE U/S 142(1)(III), THE ASSESSEE DID NOT COMPLY WITH THE SAID NOTICE TO PROVIDE NECESSARY INFORMATION AS DESIRED BY THE ASSESSING OFFICER. THE CIT(A ) CANNOT SURPASS THE POWER OF THE ASSESSING OFFICER. IN THIS CASE, I NOTED THAT THE CIT(A) ALLOWED THE RELIEF TO THE ASSESSEE AND ALSO SUSTAINED THE DISALLOWANCE BY GETTING THE FRESH EVIDENCE FROM THE ASSESSEE. I, THEREFORE IN THE INTEREST OF JUSTICE AND F AIR PLAY TO BOTH THE PARTIES SET ASIDE THE ORDER OF CIT(A) AND DIRECT THE AO TO MAKE A FRESH ASSESSMENT IN ACCORDANCE TO LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE IN ACCORDANCE WITH LAW. 3. IN THE RESULT, BOTH THE APPEAL OF REVENUE AND ASSESSEE ARE STATISTICALLY ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 08 / 06 /201 5 SD/ - ( P.K. BANSAL ) ACCOUNTANT MEM BER KOLKATA, *DKP - 08 / 06 /201 5 / COPY OF ORDER FORWARDED TO: - 1 . / ASSESSEE M/S MACNEILL ENGINEERING LTD., BHASA, DIAMOND HARBOUR RD. BISHNUPUR, KONEHOWKI, 24 - PGNS.(S), PIN - 743 503 2 . / RE V EN UE DCIT, CIRCLE - 1, P - 7, CHOWRINGEE SQUARE, KOLKATA - 69 3 . / CONCERNED CI T KOLKATA 4 . - / CIT (A) KOLKATA 5 . , / DR, ITAT, KOLKATA 6 . / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,