DCM Vigilance & Maintenance Services Pvt. Ltd., , Kolkata V. ITO, Ward - 7(3), Kolkata , Kolkata

ITA 173/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2453 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.173/KOL/2018 ASSESSMENT YEAR:2011-12 DCM VIGILANCE & MAINTENANCE SERVICES PVT. LTD., KAIKHALI, CHIRIAMORE,P.O. DUM DUM AIRPORT, KOLKATA-700 052 [ PAN NO.AADCD 1262H ] / V/S . INCOME TAX OFFICER, WARD-7(3), 54/1, 2 ND FLOOR, RAFI AHMED KIDWAI ROAD, KOLKATA-16 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI SUMIT GHOSH, ADVOCATE /BY RESPONDENT SHRI SAURAV KUMAR, ADDL. CIT-DR /DATE OF HEARING 06-11-2018 /DATE OF PRONOUNCEMENT 14-11-2018 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 IS DIRECTED AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-15, KOLKATAS ORDER DATED 12.05.2017 PASSED IN CASE NO.194/CIT(A)-5/15-16/7(3)/R&T/KOL INVOLVIN G PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. I NOTICE AT THE OUTSET THAT ASSESSEES INSTANT A PPEAL SUFFERS FROM 200 DAYS DELAY IN FILING THE RELEVANT CONDONATION PETITION DATED 3 1.07.2018 ATTRIBUTES REASONING THEREOF TO BE COMMUNICATION GAP BETWEEN THE TAXPAYE RS AUDITOR AND THE ARGUING COUNSEL. LEARNED DEPARTMENTAL REPRESENTATIVE IS UNA BLE TO REBUT ALL THIS SOLEMN AVERMENTS RECORDED IN AFFIDAVIT OF THE SAME DAY. I THEREFORE HOLD THAT THE IMPUGNED DELAY TO BE NEITHER DELAY NOR DELIBERATE BUT OWING TO COMMUNICATION GAP WITH THE ARGUING LEARNED COUNSEL. THE APPEAL IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. ITA NO.173/KOL/2018 A.Y. 2011-12 DCM VIGILANCE & MAINTENANCE SERVICE PVT. LTD. VS. ITO WD-7(3) KOL. PAGE 2 3. IT EMERGES FROM THE INSTANT CASE FILE ON MERITS THAT SOLE SUBSTANTIVE GRIEVANCE IS THAT BOTH THE LOWER AUTHORITIES HAVE ERRED ON FACTS IN ADDING THE SUM IN QUESTION OF 5,88,098/- ON ACCOUNT OF DISCREPANCIES IN FORM-26A S STATEMENT. IT THUS APPEARS TO BE AN INSTANCE OF LACK OF RECONCILIATION WITH ASSES SEES COMPUTATION VIS--VIS THAT EMANATING FROM THE FORM-26AS AVAILABLE IN THE MASTE R DATA. LEARNED COUNSEL STATES DURING THE COURSE OF HEARING THAT ASSESSEE IS READY WITH NECESSARY RECONCILIATION OF ALLCORRESPONDING FIGURES. THE REVENUES CASE IS THA T THE ASSESSING OFFICER BE DIRECTED TO VERIFY ALL THESE FIGURES IN ASSESSEES COMPUTATI ON VIS-A-VIS ITS FORM-26AS STATEMENT. I THEREFORE RESTORE THE INSTANT SOLE ISS UE BACK TO THE ASSESSING OFFICER FOR ABOVE FACTUAL RECONCILIATION AFTER AFFORDING OPPORT UNITY OF HEARING TO THE TAXPAYER. 4. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 14/11/2018 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 14/11/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-DCM VIGILANCE & MAINTENANCE SERVICES PVT . LTD., KAIKHALI CHIRIAMORE, P.O. DUM DUM AIRPORT, KOLKATA-52 2. /RESPONDENT-ITO WARD-7(3), 54/1, 2 ND FL.RAFI AHAMED KIDWAI RD, KOL-16 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',