Flamingo Brewerioes (P) Ltd, Diphu V. Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia

ITA 164/GTY/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9207 (ITAT-GUWAHATI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 20-10-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 144; 143(3); 201; 2(A); 145(3); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC GAUHATI BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 164 /GAU/20 20 ASSESSMENT YEAR: 20 1 6 - 17 M/S. FLAMING BREWERIES PVT. LTD HOUSE NO. 316, AMOLAPATY, WARD NO.6, DIPHU - 78460, ASSAM. PAN: A ABCF0006D / V/S . A.C.I.T, CIR - TINSUKIA, AAYKAR BHAWAN, C.R BUILDING, MANCOTA ROAD, DIBRUGARH, ASSAM. / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT SHRI ARUN AGARWAL, FCA, A .R / BY RESPONDENT SHRI JAYANTA MRIDHA, JCIT, SR. DR / DATE OF HEARING 1 8 - 03 - 20 2 1 / DATE OF PRONOUNCEMENT 1 8 - 03 - 20 2 1 / O R D E R THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 2 8 - 02 - 2020 OF THE COMMISSIONER OF INCOME - TAX (APPEALS), DIBRUGARH [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL : - 1. FOR THAT THE ORDER PASSED BY THE LD. CIT(A) IS IN GROSS VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE AND, AS SUCH, IS NOT SUSTAINABLE IN LAW. 2(A) FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) ERRED IN UPHOLDING THE ACTION OF THE A.O IN REJECTING THE BOOKS OF ACCOUNTS U/S. 145(3) AND ASSESSMENT MA DE U/S. 144. IF THE AO OR THE CIT(A) HAS CHECKED THE DATES UNDERNEATH OF THE INADVERTENTLY UPLOADED DOCUMENTS. IT CAN BE EASILY ASCERTAIN THAT THE DOCUMENTS VIA BALANCE SH E ET AND PROFIT & LOSS ACCOUNT FOR AY 2016 - 17 ARE WRONG DOCUMENTS UPLOADED DURING THE FILING OF THE INCOME TAX RETURN. THE DATES FOR THE AY ITA NO. 164 /GAU/20 20 A.Y 201 6 - 17 M/S. FLAMINGO BREWERIES PVT. LTD. PAGE 2 2016 - 17 CANNOT BE BEFORE 31.03.2016 WHEREAS THE DATE MENTIONED IS AS 01.09.2015. (B) IT CAN BE EASILY MAKE OUT THAT THE INTENSION OF THE ASSESSEE WAS NEVER BEEN TO MISLEAD THE DEPARTMENT THAT IS WHY IT HAS SHARED THE CORRECT AUDIT REPORTS ON 17.08.2017 , 04.05.2018 AND 25.09.2018. 3. THAT THE APPELLANT CRAVES LEAVE TO ADD, ALTER OR DELETE ALL OR ANY OF THE GROUNDS OF APPEAL. 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS INVITED MY ATTENTION TO THE IMPUGNED ASSESSMENT ORDER AND SUBMITTED THAT NO PROPER OPPORTUNITY WAS PROVIDED BY THE LEARNED ASSESSING OFFICER ( IN SHORT, THE LD. AO) TO THE ASSESSEE TO RECONCILE ABOUT THE FIGURES OF ACCOUNT. HE HAS MENTIONED IN HIS ASSESSMENT ORDER THAT SINCE THE PROCEEDINGS U/S. 143(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT, THE ACT) W OULD GET BARRED BY LIMITATION OF TIME, THEREFORE, HE PROCEED TO FRAME THE ASSESSMENT U/S. 144 OF THE ACT IGNORING THE BOOKS OF ACCOUNT OF THE ASSESSEE. THE PLEA OF THE LEARNED COUNSEL OF THE ASSESSEE HAS BEEN THAT THE RETURN OF INCOME WAS FILED ONLINE AND THE CONCERNED ACCOUNTANT OF THE ASSESSEE UPLOADED CERTAIN DOCUMENTS, BALANCE SHEET /ACCOUNTS OF THE ASSE S SEE , WHICH W ERE NOT RELEVANT FOR THE A.Y UNDER CONSIDERATION. THEREFORE, THERE WAS A MISTAKE IN UPLOADING THE PAPERS/ ACCOUNTS . THIS MATTER WAS BROUGHT TO THE KNOWLEDGE OF THE LD.AO, HOWEVER, HE DID NOT NOTICE OF THE SAME. THIS PLEA WAS ALSO RAISED BEFORE THE LD. CIT(A), BUT THE LD. CIT(A) HA S BRUSHED ASIDE THE PLEA OBSERVING THAT THE ASSESSEE HAD NOT PURSUED THE CASE BEFORE THE LD. AO AND NOW PRODUCTION OF RECONCILIATION OF ACCOUNTS BEFORE HIM WAS AN AFTERTHOUGHT. THE LD. COUNSEL OF THE ASSESSEE, THEREFORE, HAS SUBMITTED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY SO THAT THE MATTER MAY BE DECIDED AS PER MERITS OF THE CASE. THE LD. COUNSEL FOR THE ASSESSEE, THEREFORE, HAS REQUESTED BEFORE THIS TRIBUNAL THAT THE MATTER MAY BE REST ORED TO THE FILE OF THE LD. AO FOR ADJUDICATION ON THE ISSUE AFRESH . THE LD. D.R HAS NOT OBJECTED TO THE SAME. 4. IN VIEW OF THE ABOVE SUBMISSIONS OF BOTH THE LD. R EPRESENTATIVE S, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER I S RESTORED TO THE FILE OF THE LD. AO TO DECIDE THE ISSUE AFRESH . THE LD. AO WILL ALLOW THE ASSESSEE TO PRESENT/SUBMIT ITA NO. 164 /GAU/20 20 A.Y 201 6 - 17 M/S. FLAMINGO BREWERIES PVT. LTD. PAGE 3 NECESSARY EVIDENCES /ACCOUNT BOOKS, DETAILS ETC. AND TO PRESENT ITS CASE BEFORE HIM. THEREAFTER, THE LD. AO WILL DECIDE THE ISSUE AFRESH BY WAY OF SPEAKING ORDER. IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING ON T HURSDAY , 1 8 TH MARCH , 2021 . SD/ - (S ANJAY GAR G ) JUDICIAL MEM BER * *PP /SR.PS - 1 8 - 03 - 2021 /KOLKATA / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT /ASSESSEE: M/S. FLAMING BREWERIES PVT. LTD HOUSE NO. 316, AMOLAPATY, WARD NO.6, DIPHU - 78460, ASSAM 2. /RESPONDENT - A.C.I.T, CIR - TINSUKIA, AAYKAR BHAWAN, C.R BUILDING, MANCOTA ROAD, DIBRUGARH, ASSAM. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, GUWAHATI 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ FOR, SENIOR PRIVATE SECRETARY