M/s. Dunlop Investments Ltd., Kolkata V. ITO, WD-8(2), KOLKATA, Kolkata

ITA 1356/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4256 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 17-06-2016
• Court: TRIBUNAL
• Department Lawyers: GHYAS UDDINJCIT
• Assessee Lawyers: MANOJ KATARUKA
• Section: 14A; 68

Judgement Text

ITA NO. 1356/KOL/16 M/S. DUNLOP INVESTMENTS LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL,D BENCH KOLKATA BEFORE : SHRI WASEEM AHMED,ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO.1356/KOL/2016 A.Y: 2005-06 M/S. DUNLOP INVESTMENTS VS. I.T.O., WARD 8(2 ), KOLKATA LTD PAN: AABCD6975F (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI MANOJ KATARUKA, ADVOCATE, AR FOR THE AS SESSEE SHRI GHYAS UDDIN,JCIT, SR.DR FOR THE REVE NUE DATE OF HEARING : 09-11-2016 DATE OF PRONOUNCEMENT : 11-11-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 18/03/2016 PASSED BY THE COMMISSIONER OF INCO ME TAX(APPEALS), 15, KOLKATA FOR THE ASSESSMENT YEAR 2005-06, WHEREIN HE PASSED AN EX-PARTE ORDER CONFIRMING THE ADDITIONS MADE BY THE AO. 2. IT WAS SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT THE AO MADE THE ADDITIONS U/SECS. 68 AND 14A OF THE ACT AND DE TERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.3,75,253/- AGAINST WHI CH THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A), WHEREIN HE C ONFIRMED THE ADDITIONS FOR NON APPEARANCE OF THE ASSESSEE. THE L D. AR FURTHER SUBMITS THAT THE NOTICE DATED 25-02-2016 AS MENTIONED BY TH E CIT-A IN HIS ORDER ITA NO. 1356/KOL/16 M/S. DUNLOP INVESTMENTS LTD 2 WAS NOT RECEIVED BY THE ASSESSEE IN TIME AND TO THA T EFFECT AN AFFIDAVIT HAS BEEN FILED BY THE ASSESSEE BEFORE US. 3. ON THE CONTRARY, THE LD.DR HAS RELIED ON THE OR DERS OF THE AUTHORITIES BELOW. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTICED FROM THE IMPUGNE D ORDER THAT THE CIT-A HAS GIVEN MANY OPPORTUNITIES TO THE ASSESSEE. THE A SSESSEE COULD NOT APPEAR BEFORE HIM TO PROSECUTE ITS CASE, BUT, HOWEV ER, IT IS NOTICED FROM THE IMPUGNED ORDER OF THE CIT-A THAT IN ALL THE DA TES OF HEARING THE LD.A/R AND STAFF OF THE ASSESSEE COMPANY APPEARED BEFORE HIM FOR SEEKING ADJOURNMENT. WE FIND THAT THE ASSESSEE SOU GHT ADJOURNMENTS ON DIFFERENT DATES BEFORE THE CIT(A), TAKING INTO CONS IDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, SUBMISSIONS OF THE LD.AR AS STATED IN THE AFFIDAVIT AND IN THE INTEREST OF JUSTICE, WE DEEM I T FIT AND PROPER TO REMAND THE CASE TO THE FILE OF THE CIT-A FOR FRESH ADJUDICATION AS PER LAW. THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES, IF ANY, TO SUBSTANTIATE ITS CLAIM. THE ASSESSEE IS ALSO DIRECT ED TO CO-OPERATE IN FURTHER APPELLATE PROCEEDINGS WITHOUT SEEKING ANY F URTHER ADJOURNMENT. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 11 TH NOVEMBER,2016 SD/- SD/- WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 11/11/ 2016 ITA NO. 1356/KOL/16 M/S. DUNLOP INVESTMENTS LTD 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ ASSESSEE: M/S. DUNLOP INVESTMENTS LTD C/O MR. MANOJ KATARUKA (ADVOCATE, P-599, KEYATALLA ROAD, KOLKATA-700 029. 2 THE RESPONDENT/ DEPARTMENT: INCOME TAX OFFICER, WARD 8(2), AAYKAR BHAWAN, P-7 CHOWRINGHEE SQUARE, KOLKATA-700 069. 3 4. / THE CIT(A) THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPS TRUE COPY, BY ORDER, AS STT REGISTRAR