Naveen Enterprises , Kolkata V. ITO, Ward - 35(2), Kolkata , Kolkata

ITA 1749/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5707 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 14-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Business expenditure
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1749/KOL/2018 ASSESSMENT YEAR:2014-15 NAVEEN ENTERPRISES M/S NAVEEN ENTERPRISES, 55, EZRA STREET, GROUND FLOOR, KOLKATA-700001 [ PAN NO.AACFN 8731 B ] / V/S . INCOME TAX OFFICER, WARD-35(2), AAYAKAR BHAWAN, POORVA, 110, SHANTIPALLY, NR.RUBY HOSPITALA, E.M. BYE PASS, KOLKATA-107 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI S. SURANA, ADVOCATE /BY RESPONDENT SMT. MADHUMALTI GHOSH, ADDL. CIT-SR-DR /DATE OF HEARING 23-01-2019 /DATE OF PRONOUNCEMENT 31-01-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-10, KOLKATAS ORDER DATED 18.05.2018 PASSED IN CASE NO.447/CIT(A)-10/W-35(2)/2014-15/2016-17/KO L INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. I NOTICE AT THE OUTSET THAT THE CIT(A) HAS PASSE D HIS LOWER APPELLATE ORDER EX PARTE WHIST CONFIRMING THE ASSESSING OFFICERS ACTION DI SALLOWING /A ADDITION ADVANCES FROM SANDEEP CREDITORS, TELEPHONE EXPENSES , SALARY AND BUSINESS EXPENSES INVOLVING SUMS OF 8,88,796/-, 20,828/- 2,25,418/- & 3,650/-; RESPECTIVELY. LEARNED ADDL. CIT-DR VEHEMENTLY CONTENDS DURING TH E COURSE OF HEARING THAT CIT(A) HAS AFFORDED SUFFICIENT OPPORTUNITIES OF HEA RING TO THE ASSESSEE FOR PRESENTING ITA NO. 1749/KOL/2018 A. Y. 2014-15 NAVEEN ENTERPRISES VS. ITO WD-35(2), KOL . PAGE 2 ITS CASE IN THE COURSE OF LOWER APPELLATE PROCEEDIN GS. SHE TAKES ME TO PAGE 2 PARA-3 IN CIT(A)S ORDER SUGGESTING SPEED POST NOTICE DATED 1 0.04.2018 FOR HEARING ON 16.05.2018. SHE FAILS TO DISPUTE THAT CIT(A) HAS PR OCEEDED EX PARTE AGAINST THE ASSESSEE FOR A SINGLE DEFAULT IN APPEARANCE BEFORE CIT(A). COUPLED WITH THIS, THE CIT(A)S ADJUDICATION IN RESPECT OF ALL THE RELEVAN T GROUNDS PLEADED HAS NOWHERE DISCUSSED THE RELEVANT FACTS AND CIRCUMSTANCES BEFO RE AFFIRMING THE ASSESSING OFFICERS ACTION MAKING THE IMPUGNED DISALLOWANCE(S ) /ADDITION(S) AS CONTEMPLATED U/S 250(6) OF THE ACT. I THEREFORE DEEM IT APPROPRI ATE IN THESE PECULIAR FACTS AND CIRCUMSTANCES THAT THE CIT(A) NEEDS TO RE-ADJUDICAT E ASSESSEES LOWER APPEAL AFRESH AS PER LAW AFTER AFFORDING THREE EFFECTIVE OPPORTUNITI ES OF HEARING. ORDERED ACCORDINGLY. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 31/01/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 31/01/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S NAVEEN ENTERPRISES, 55, EZRA ST, GR. FL. KOLKATA-001 2. /RESPONDENT-ITO WARD-35(2), AAYAKAR BHAWAN, POORVA, 110, SHANTIPALLY NR. RUBY HOSPI TAL, E.M. BYE PASS, KOLKATA-107 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',