Bridge & Building Construction Co. Pvt. Ltd., Kolkata V. JCIT (OSD),CC-XX, KOLKATA, Kolkata

ITA 1501/KOL/2012

• Counselvise Citation: 150123514 RSA 2012
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2013
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 17-10-2012
• Court: TRIBUNAL
• Department Lawyers: DILIP KUMAR RAKSHIT
• Assessee Lawyers: MANISH TIWARI F C A LD
• Section: 144

Judgement Text

ITA NO. 1501/KOL/12-B-PK 1 , B IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH: KO LKATA () , !' # ! , ( BEFORE SRI PRAMOD KUMAR, AM & SRI MAHAVIR SINGH , JM ) $ / I.T.A NO. 1501/KOL/2012 #%& '(/ ASSESSMENT YEAR :2010-11 M/S. BRIDGE & BUILDING CONSTRUCTION VS. J .C.I.T (OSD),CC-XX,KOLKATA CO. PVT. LTD. PAN: AADCB 0689E ( *+ /APPELLANT ) ( ,*+/ RESPONDENT ) *+ / FOR THE APPELLANT/ASSESSEE: - / SHRI MANISH TIWARI, F.C.A, LD.AR ,*+ / FOR THE RESPONDENT/DEPARTMENT: - / SHRI DILIP KUMAR RAKSHIT, JCIT/ LD..DR %. / 0 /DATE OF HEARING: 22-08-2013 1' / 0 /DATE OF PRONOUNCEMENT: 22 -08-2013 2 /ORDER , SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER: BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HAS C HALLENGED THE CORRECTNESS OF LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)S EX-PARTE OR DER DATED 30 TH AUGUST 2012, IN THE MATTER OF ASSESSMENT UNDER SECTION 144 OF THE IN COME-TAX ACT 1961, FOR THE ASSESSMENT YEAR 2010-11. 2. IN GROUND NO.1, GRIEVANCES RAISED BY THE ASSESSE E ARE AS FOLLOWS:- (A) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, LD. CIT(A) HAS ERRED IN DISMISSING GROUND NO. 1 WHICH WAS PREFERRE D AGAINST EXPARTE ASSESSMENT PASSED BY ASSESSING OFFICER U/S 144 OF I NCOME TAX ACT, 1961. (B) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, LD. CIT(A) IS WRONG AND UNJUSTIFIED IN PASSING EXPARTE ORDER WITH OUT APPRECIATING THE CONSTRAINS AND THE FACT THAT ASSESSMENT IN DISPUTE WAS BASED ON SEARCH & SEIZURE PROCEEDING. 3. THE IMPUGNED ORDER IS PASSED BY THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) EX-PARTE. LEARNED COUNSEL FOR THE ASSES SEE PRAYS THAT THE MATTER BE RESTORED TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME-TA X (APPEALS) SO THAT HE HAS ONE MORE OPPORTUNITY OF PRESENTING HIS CASE. HE FURTHER SU BMITS THAT THE NON APPEARANCE BEFORE ITA NO. 1501/KOL/12-B-PK 2 LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ON TH E LAST DATE OF HEARING WAS DUE TO INADVERTENT ERROR AND FACTOR BEYOND HIS CONTROL. H E FURTHER ASSURES THAT HE WILL NOW SCRUPULOUSLY FOLLOW THE NOTICES OF HEARING AND ENS URE EXPEDITIOUS DISPOSAL THEREOF. LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITS THAT HE HAS NO OBJECTION TO THE MATTER BEING RESTORED TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), BUT IT SHOULD NOT BE SENT TO THE ASSESSING OFFICER. 4. IN VIEW OF THE ABOVE DISCUSSIONS, AS ALSO BEARIN G IN MIND ENTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) FOR FRESH ADJUDICATION IN ACCORDANCE WITH THE LAW, BY WAY OF A SPEAKING ORDER AND AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STAT ISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. ! 2 3 % 4 !5 THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 22-0 8-2013 SD/- SD/- *PP/SPS 2 / ##6 76'8 / COPY OF THE ORDER FORWARDED TO: 1. . *+ / THE APPELLANT: M/S. BRIDGE & BUILDING CONSTRUCTI ON CO. PVT. LTD 50B, S.P MUKHERJEE RD,KOL-26. 2 ,*+ / THE RESPONDENT: J.C.I.T (OSD), CC-XX, 18 RABINDR A SARANI, KOL-1. 3 4. . #2% / THE CIT #2% ( )/ THE CIT(A) 5 . 9#4 #% / DR, KOLKATA BENCH 6 . GUARD FILE . ,6 #/ TRUE COPY, 2%/ BY ORDER, ! : /ASSTT REGISTRAR ( !' # ! , ) ( MAHAVIR SINGH, JUDICIAL MEMBER) ( . , ) ( PRAMOD KUMAR, ACCOUNTANT MEMBER) ( (( ( 0 0 0 0 ) )) ) DATE: 22-08-2013