M/s Gargo Electricals, Kolkata V. ITO, WD-34(4), KOLKATA, Kolkata

ITA 1389/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4246 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-06-2016
• Court: TRIBUNAL
• Section: 68

Judgement Text

ITA NO. 1389/KOL/16 M/S. GARGO ELECTRICALS 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.1389/KOL/2016 A.Y: 2010-11 M/S. GARGO ELECTRICALS VS. I.T.O., WARD 34( 4), KOLKATA LTD PAN: AACFG 4570B (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE, AR FOR THE AS SESSEE NONE APPEARED FOR THE REVENUE DATE OF HEARING : 11-11-2016 DATE OF PRONOUNCEMENT : 16-11-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 1 ST MARCH, 2016 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS), 10, KOLKATA FOR THE ASSESSMENT YEAR 2010-11, WHEREIN HE PASSED AN EX-PARTE ORDER CONFIRMING THE ADDITIONS MADE BY THE AO. 2. NONE APPEARED ON BEHALF OF THE REVENUE. THEREFO RE, WE DISPOSE OF THE APPEAL ON MERIT AFTER HEARING THE LD. AR OF THE ASSESSEE AND PERUSING THE MATERIAL AVAILABLE ON RECORD. 3. IT WAS SUBMITTED BY THE LD.AR FOR THE ASSESSEE T HAT THE AO MADE THE ADDITIONS U/SECS. 68 AND 40(A)(IA)R.W.S 194A O F THE ACT AND DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.6 ,94,610/- AGAINST ITA NO. 1389/KOL/16 M/S. GARGO ELECTRICALS 2 WHICH THE ASSESSEE PREFERRED AN APPEAL BEFORE THE C IT(A), WHEREIN HE CONFIRMED THE ADDITIONS FOR NON APPEARANCE OF THE A SSESSEE. 4. WE HAVE HEARD THE LD.AR FOR THE ASSESSEE AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTICED FROM TH E IMPUGNED ORDER THAT THE CIT-A HAS GIVEN MANY OPPORTUNITIES TO THE ASSES SEE, BUT, THE ASSESSEE COULD NOT APPEAR BEFORE HIM TO PROSECUTE I TS CASE. THE LD. AR BEFORE US SUBMITTED THAT THE ASSESSEE HAS ENGAGED M R. R.S SINGH, FCA TO PROSECUTE THE APPEAL AND ACCORDINGLY THE ASSESSEE W AS UNDER THE IMPRESSION THAT THE COUNSEL MUST BE LOOKING AFTER T HE MATTER BEFORE THE CIT-A. HOWEVER, ON RECEIPT OF THE ORDER OF THE CIT -A THE ASSESSEE CAME TO KNOW THAT THE COUNSEL DID NOT PURSUE THE MATTER BEFORE THE CIT-A. HOWEVER, THE ASSESSEE IMMEDIATELY CHANGED THE COUNS EL AND FILE THE APPEAL BEFORE THE TRIBUNAL. THE LD.AR FURTHER HUMBL Y REQUESTED TO DISPOSE OFF THE MATTER TO THE CIT-A FOR FRESH ADJUD ICATION AND ASSURED TO ATTEND THE PROCEEDING BEFORE THE CIT-A. AN AFFIDAVI T WAS FILED TO THAT EFFECT IN SUPPORT OF THE CONTENTION ABOVE. HAVING P ERUSED THE SAME, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANC ES OF THE CASE, SUBMISSIONS OF THE LD.AR AS SUBMITTED BEFORE US AN D IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE CA SE TO THE FILE OF THE CIT-A FOR FRESH ADJUDICATION AS PER LAW. THE ASSESS EE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES, IF ANY, TO SUBSTANTIATE I TS CLAIM. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE IN FURTHER APPELLATE PR OCEEDINGS WITHOUT SEEKING ANY FURTHER ADJOURNMENT. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 16 TH NOVEMBER,2016 SD/- SD/- WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 16/11/ 2016 ITA NO. 1389/KOL/16 M/S. GARGO ELECTRICALS 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ ASSESSEE: M/S. GARGO E LECTRICALS 55 EZRA STREET, GROUND FLOOR, KOLKATA-700 001. 2 THE RESPONDENT/ DEPARTMENT: INCOME TAX OFFICER, WARD 34(4), AAYKAR BHAWAN POORBA, 110, SHANTIPALLY KASBA, KOLKATA-700107. 3 4. / THE CIT(A) THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPS TRUE COPY, BY ORDER, AS STT REGISTRAR