M/s Shiva Loknath Rice Mill (p) Ltd., Dakshin Dinajpur V. D.C.I.T,Cir-Malda, Malda

ITA 163/KOL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3241 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 03-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 21-01-2013
• Court: TRIBUNAL
• Department Lawyers: NONGOTHUN G JUNGIO JCITLD
• Assessee Lawyers: VARSHA JALAN S LD
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

ITA NO. 163/KOL/2013-C-AM M/S. SHIVA LOKNATH RICE MILL (P) LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA BEFORE : SHRI MAHAVIR SINGH, JUDICIAL MEMBER, A ND SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A NO. 163/KOL/2013 A.Y 2008-09 M/S. SHIVA LOKNATH RICE MILL VS. D.C.I.T, MALDA CIRCLE, MALDA (P) LTD PAN: AAHCS 6376B (APPELLANT) (RES PONDENT) FOR THE APPELLANT: MS. VARSHA JALAN, ADVOC ATES, LD.AR FOR THE RESPONDENT : SHRI NONG OTHUNG JUNGIO, JCIT, LD.SR.DR DATE OF HEARING: 03-02-2016 DATE OF PRONOUNCEMENT: 05-02-201 6 ORDER SHRI M.BALAGANESH, AM THIS APPEAL OF THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED CIT(A), JALPAIGURI IN APPEAL NO. 30/MLD/CIT(A)/JAL/10-11 DATED 21/11/2012 FOR THE ASST YEAR 2008-09 AGAINST THE ORDER OF ASSESSMENT FRAME D BY THE LEARNED AO U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT). 2. IN THIS APPEAL THE ASSESSEE HAS RAISED THE F OLLOWING GROUNDS OF APPEAL:- 1. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE, THE LD. CIT(A) WAS NOT JUSTIFIED IN PASSING AN EXPARTE ORDE R WITHOUT GIVING REASONABLE OPPORTUNITY OF HEARING. 2. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE, THE LD. CIT(A) ERRED IN CONFIRMING THE REJECTION OF BOOKS O F ACCOUNTS OF THE APPELLANT AS MADE BY THE A.O. 3. WITHOUT PREJUDICE TO THE GROUND NO.2, BOTH THE L OWER AUTHORITIES OUGHT TO HAVE MADE A REASONABLE ESTIMATE OF THE APPELLANT 'S PROFITS. ITA NO. 163/KOL/2013-C-AM M/S. SHIVA LOKNATH RICE MILL (P) LTD 2 4. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE, THE LD. CIT(A) OUGHT TO HAVE DELETED THE ADDITION OF RS.11 ,69,626/- MADE BY THE A.O. ON ACCOUNT OF ALLEGED DIFFERENCE BETWEEN THE E XPENSES DEBITED TO THE P&L ALC. AND RECORDED IN THE LEDGER ACCOUNTS 5. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE, THE LD. CIT(A) WAS NOT JUSTIFIED IN CONFIRMING THE ADDITION OF RS.LL,12,6501- MADE BY THE A.O. ON ACCOUNT OF ELECTRICITY CHARGES. 6. THAT THE APPELLANT CRAVES LEAVE TO ADD, ALTER OR DELETE ALL OR ANY OF THE GROUNDS OF APPEAL. 3. DURING THE COURSE OF HEARING BEFORE US, THE LD. AR OF THE ASSESSEE STATED THAT THE LD. CIT(A) HAD DISPOSED OF THE APPEAL EX-PARTE DUE TO NON APPEARANCE OF LD. REPRESENTATIVE BEFORE HIM AND PLEADED FOR ONE MOR E OPPORTUNITY TO BE GIVEN FOR EXPLAINING THE FACTS OF THE CASE WITH SUPPORTING DO CUMENTS/EVIDENCES BEFORE THE LD. CIT(A). SHE ALSO EXPLAINED THAT DUE TO ILLNESS OF THE DIRECTOR/ AUTHORIZED SIGNATORY OF THE ASSESSEE COMPANY, NO REPRESENTATIVE COULD BE B RIEFED TO REPRESENT ITS CASE BEFORE THE LD. CIT(A). IN SUPPORT OF THIS, THE LEARNED A R ALSO FILED MEDICAL CERTIFICATE/DISCHARGE SUMMARY OF ITS DIRECTOR, MR. RANJIT KUMAR PAUL, ISSUED BY THE APOLLO SPECIALTY HOSPITAL, DEPARTMENT OF NEUROSURGE RY. IN RESPONSE TO THIS THE LD. SR. DR VEHEMENTLY SUPPORTED THE ORDERS OF THE LOWER AU THORITIES. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS. WE FIND THA T THE LD. CIT(A) HAD PASSED AN EX-PARTE ORDER WITHOUT PRESENCE OF THE ASSESSEES REPRESENTATIVE. WE ALSO FIND THAT THE LD. CIT(A) HAD ADJUDICATED THE ISSUE ON MERITS BY D ISMISSING THE GROUNDS OF ASSESSEE FOR WANT OF EVIDENCES AND BY MERELY RELYING ON THE ORDER OF THE LD.AO. WE FIND FROM THE MEDICAL CERTIFICATE/ DISCHARGE SUMMARY OF ITS D IRECTOR, MR. RANJIT KUMAR PAUL ISSUED BY THE APOLLO SPECIALTY HOSPITAL, DEPARTMENT OF NEUROSURGERY THAT THE ASSESSEE HAS SUFFICIENT REASONABLE CAUSE IN NOT ENGAGING/AP POINTING AN AUTHORIZED REPRESENTATIVE FOR REPRESENTATION OF THE CASE BEFOR E THE LD.CIT(A). IN THESE CIRCUMSTANCES, WE DEEM IT FIT AND APPROPRIATE , IN THE INTEREST OF JUSTICE AND FAIR PLAY, ITA NO. 163/KOL/2013-C-AM M/S. SHIVA LOKNATH RICE MILL (P) LTD 3 TO SET ASIDE THIS ISSUE TO THE FILE OF THE LD. CIT( A) FOR FURTHER ADJUDICATION OF ALL THE GROUNDS OF THE ASSESSEE AFRESH AFTER AFFORDING REAS ONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERA TE WITH THE APPELLATE PROCEEDING BY PRODUCING NECESSARY EVIDENCES, IF ANY, IN SUPPORT O F ITS CONTENTION. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE AS STATED ABOVE. THIS ORDER IS PRONOUNCED IN OPEN COURT ON 05 -02- 2016 1.. THE APPELLANT: M/S. SHIVA LOKNATH RICE MILL(P) LTD GANGRAMPUR, D/DINAJPUR PIN 733124. 2 THE RESPONDENT- THE DEPUTY COMMISSIONER OF INCOM E TAX OFFICER, MALDA CIRCLE MALDA. 3 /THE CIT, 4.THE CIT(A ) 5. DR, KOLKATA BENCH 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT REGISTRAR **PRADIP SPS SD/- ( MAHAVIR SINGH, JUDICIAL MEMBER ) SD/- (M. BALAGANESH, ACCOUNTANT MEMBER) DATE: DATE 05-02-2016 COPY OF THE ORDER FORWARDED TO:-