M/s. Urban Infra Nirman Pvt. Ltd., , Kolkata V. DCIT, Circle - 2(2), Kolkata , Kolkata

ITA 1519/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6765 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 13-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH JCITSRDR
• Keywords: Additional evidence
• Section: 143(3); 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1519/KOL/2018 ASSESSMENT YEAR:2013-14 M/S URBAN INFRA NIRMAN PVT. LTD., DP-9, SALT LAKE CITY, SECTOR-V PTI BUILDING, 7 TH FLOOR, KOLKATA-91 [ PAN NO.AAECA 0756 G ] / V/S . DCIT, CIRCLE-2(2), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKAKTA-700 069 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI C.J. SINGH, JCIT, SR-DR /DATE OF HEARING 25-02-2019 /DATE OF PRONOUNCEMENT 28-02-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-1, KOLKATAS O RDER DATED 11.06.2018 PASSED IN CASE NO.164061021270416/CIT(A)-1/CIRCLE-2(2)/2015-1 6, INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT. CASE CALLED TWICE NONE APPEARS AT THE ASSESSEES BE HEST. THE REGISTRY HAS ALREADY SENT THE ASSESSEE AN RPAD NOTICE DATED 07.0 1.2019 FOR TODAYS HEARING. I THEREFORE PROCEED EX PARTE AGAINST THE ASSESSEE. THE CASE IS NOW TAKEN UP ADJUDICATION ON MERITS. 2. IT TRANSPIRES DURING THE COURSE OF HEARING THAT BOTH THE LOWER AUTHORITIES HAVE TREATED ASSESSEES CASH DEPOSITS AMOUNTING TO 84,17,598/- AS UNEXPLAINED SEC. 68 OF THE ACT. I NOTICE IN PAGE 12 PARA-16 OF THE CIT(A) S APPELLATE ORDER THAT THE ASSESSEE HAD FILED FRESH DOCUMENTARY EVIDENCE UNDER RULE 46A OF THE INCOME TAX RULES, 1962 ITA NO.1519/KOL/2018 A.Y. 2013-14 M/S URBAN INFRA NIRMAN PVT. LTD. VS. DCIT, CIR -2(2), KOL. PAGE 2 IN LOWER APPELLATE PROCEEDINGS. THE CIT(A) SOUGHT A REMAND REPORT. HE THEN DECLINED TO ADMIT ASSESSEES RELEVANT ADDITIONAL EVIDENCE AN D AFFIRMED THE IMPUGNED ADDITION. I SEE NO REASON TO EXPRESS MY AGREEMENT WITH SUCH A C OURSE OF ACTION. THIS TRIBUNALS DECISION IN SHAHRUKH KHANS CASE (2006) 7 TMI 532 H OLDS THAT IN CASE. THE CIT(A) CANNOT REFUSE ADMISSION ADDITIONAL EVIDENCE AFTER C ALLING FOR ASSESSING OFFICERS REMAND REPORT, I THEREFORE RESTORE THE INSTANT LIS BACK TO THE CIT(A) FOR AFRESH ADJUDICATION ON MERITS AS PER LAW AFTER ADMITTING A SSESSEES ADDITIONAL EVIDENCE FILED UNDER RULE 46A OF THE INCOME TAX RULES. IT IS MADE CLEAR THAT ASSESSEE SHALL BE AFFORDED THREE EFFECTIVE OPPORTUNITIES OF HEARING I N CONSEQUENTIAL PROCEEDINGS. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 28/02/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 28/02/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S URBANINFRA NIRMAN PVT. LTD., DP-9, S ALT LAKE CITY, SECTOR-V, PT I BUILDING, 7 TH FLOOR, KOLKARTA-91 2. /RESPONDENT-DCIT, CIR-2(2), AAYAKAR BHAWAN, P-7, CH OWRINGHEE SQUARE KOLKAKTA-69 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , / ',