Naresh Nath Mookerjee Shipping Pvt. Ltd., , Kolkata V. ITO(TDS), Ward - 58(4), Kolkata , Kolkata

ITA 1717/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4573 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 24-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARYA
• Assessee Lawyers: M TIWARI LD
• Section: 201(1)

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1715 - 1717/KOL/2017 [ASSESSMENT YEAR: 2007 - 08] APPELLANT BY SH. M.TIWARI, LD.AR RESPONDENT BY SH. A.BHATTACHARYA, ADDL. CIT DATE OF HEARING 30.07.2018 DATE OF PRONOUNCEMENT 0 2 .08.2018 ORDER PER P.M.JAGTAP, ACCOUNTANT MEMBER TH E S E THREE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LD. CIT(A) - 24 , KOLKATA DATED 2 6 .0 5 .201 7 PASSED EX - PARTE WHEREBY HE DISMISSED ALL THE THREE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDERS PASSED BY THE AO U/S 201(1)/201(1A) OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY WHICH FILED THE TDS RETURN/STATEMENT FOR THE DIFFERENT QUARTERS OF THE YEAR UNDER CONSIDERATION. THE ANALYSIS OF THE SAID RETURN/STATEMENT MADE BY THE AO REVEALED CERTAIN DEFAULTS COMMITTED BY THE ASSESSEE IN THE YEAR UNDER CONSIDERATION AS WELL AS IN 3 RD & 4 TH QUARTERS OF THE SAID YEAR. CO NSEQUENTLY THE AO TREATED THE ASSESSEE AS THE ASSESSEE IN DEFAULT U/S 201(1) OF THE ACT AND ALSO LEVIED INTEREST U/S 201(1A) OF THE ACT. ACCORDINGLY ORDERS U/S 201(1)/201(1A) OF THE ACT WERE PASSED BY THE A O RAISING DEMAND S OF RS.27,565/ - , RS.11,271/ - & R S.1,19,810/ - FOR THE 3 RD QUARTER , 4 TH QUARTER AND THE YEAR UNDER CONSIDERATION RESPECTIVELY. NARESH NATH MOOKERJEE SHIPPING PVT. LTD., 12, LINDSAY STREET, KOLKATA - 700087. PAN - AABCN1212F VS IT O (TDS), WARD - 58(4), 10B, MIDDLETON ROW, KOLKATA - 700071. (APPELLANT) (RESPONDENT) ITA NO. 1715 TO 1717/ KOL/201 7 [ASSESSMENT YEAR: 20 07 - 08 ] PAGE | 2 3. AGAINST THE ORDER S PASSED BY THE AO U/S 201(1)/201(1A) OF THE ACT, APPEALS WERE PREFERRED BY THE ASSESSEE BEFORE LD.CIT(A) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICE ISSUED BY HIM FIXING THE SAID APPEALS FOR HEARING FROM TIME TO TIME, LD.CIT (A) DISMISSED THE APPEALS OF THE ASSESSEE VIDE HIS COMMON APPELLATE ORDER DATED 26.05.2017 PASSED EX - PARTE OBSERVING THAT IN THE ABSENCE OF ANY EXPLANATION O R SUBMISSION OFFERED BY THE ASSESSEE IN SUPPORT OF THE GROUNDS RAISED IN THE SAID APPEALS, THERE WA S NO JUSTIFIABLE REASON TO INTERFERE WITH THE ORDERS PASSED BY THE AO U/S 201(1)/201(1A) OF THE ACT. AGGRIEVED BY THE ORDER OF LD.CIT(A), THE ASSESSEE HAS PREFERRED THESE APPEALS BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND PE RUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT EVEN THOUGH THERE WAS NO PERSONAL APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARINGS FIXED B EFORE LD.CIT(A), THE WRITTEN SUBMISSION WAS FILED BY THE ASSESSEE IN SUPPORT OF THE GROUNDS RAISED IN ITS APPEALS. HE HAS SUBMITTED THAT LD.CIT(A) HOWEVER OVER - LOOKED THE SAID WRITTEN SUBMISSION FILED BY THE ASSESSEE AND PROCEEDED TO DISMISS THE APPEALS OF THE ASSESSEE WITHOUT G O ING INTO THE MERITS OF THE ISSUES RAISED THEREIN FOR WANT OF ANY EXPLANATION OR SUBMISSION. HE HAS CONTENDED THAT IMPUGNED ORDER PASSED BY LD.CIT(A) THUS IS LIABLE TO BE SET ASIDE AND THE MATTERS MAY BE SENT BACK TO HIM FOR DISPOSING OF THE APPEALS ON MERIT AFTER TAKING INTO CONSIDERATION THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE. LD. DR HAS ALSO NOT RAISED ANY OBJECTION FOR SENDING THE MATTERS BACK TO LD.CIT(A). WE ACCORDINGLY SET ASIDE THE IMPUGNED ORDER PASSED BY LD. CIT(A) EX - PARTE AND REMIT THE MATTERS BACK TO HIM FOR DISPOSING OF THE APPEALS OF THE ASSESSEE AFRESH ON MERIT AFTER TAKING INTO CONSIDERATION THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE. ITA NO. 1715 TO 1717/ KOL/201 7 [ASSESSMENT YEAR: 20 07 - 08 ] PAGE | 3 5 . IN THE RESULT, ALL THE THREE APPEAL S OF THE ASSESSEE ARE TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 0 2 .08.2018. S D / - S D / - (S.S. VISWANETHRA RAVI ) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: - 0 2 .08.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT - NARESH NATH MOOKERJEE SHIPPING PVT. LTD., 12, LINDSAY STREET, KOLKATA - 700087. 1. RESPONDENT - IT O (TDS), WARD - 58(4), 10B, MIDDLETON ROW, KOLKATA - 700071. 2. CIT - KOLKATA 3. CIT(APPEALS) - KOLKATA BENCH 4. DR: ITAT - KOLKATA SR.P.S./H.O.O ITAT, KOLKATA