D.K. Engineering Construction (P) Ltd., Jalpaiguri V. ACIT, Circle - 2, Jalpaiguri, Jalpaiguri

ITA 179/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48264 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 31-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AHRI A K PARAMANIK
• Assessee Lawyers: AVIJIT DEY

Judgement Text

, , , , , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [ . . . . . .. . , , ! ! ! ! , ] [BEFORE HONBLE SHRI S.V. MEHROTRA, AM & HONBLE SHRI MAHAVIR SINGH, JM !' !' !' !' / I.T.A. NO. 179/KOL/2011 #$ %& #$ %& #$ %& #$ %&/ // / ASSESSMENT YEAR : 2004-05 D.K. ENGINEERING CONSTRUCTION (P) LTD. -VS .- ASSTT. COMMISSIONER OF INCOME TAX JALPAIGURI. [PAN : AABCD 8949 D] CIRCLE-2, JALPAIGURI. [ () /APPELLANT] [ *+()/ RESPONDENT] () / FOR THE APPELLANT : , /SHRI AVIJIT DEY *+() / FOR THE RESPONDENT : , / AHRI A.K. PARAMANIK - /O R D E R [ . . . . . .. . , ] PER S.V. MEHROTRA, AM THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT Y EAR 2004-05 AGAINST ORDER OF CIT(A), JALPAIGURI DATED 08.12.2010. 2. THE ASSESSEE-COMPANY HAD FILED ITS RETURN OF INC OME DECLARING TOTAL INCOME OF RS.12,83,560/-. THE ASSESSMENT HAD BEEN COMPLETED A T A TOTAL INCOME OF RS.36,81,374.68 AFTER MAKING FOLLOWING ADDITIONS :- RETURN OF INCOME .. RS.12,83,560.00 (1) SHARE CAPITAL : RS.10,10,000.00 (2) SUNDRY CREDITOR : RS. 6,75,698.00 (3) SOIL EXPENSES : RS. 6,79,262.35 (4) DISALLOWANCE U/S.43B RS. 32,854.00 RS.23,97,814.68 RS.36,81,374.68 THE LD. CIT(A) HAS OBSERVED THAT VARIOUS NOTICES WE RE ISSUED BUT NONE APPEARED, THEREFORE, HE DECIDED THE APPEAL EX PARTE. 3. THE ASSESSEE HAS, INTER ALIA, TAKEN FOLLOWING GR OUND OF APPEAL (GROUND NO.2) :- THAT THE LD. CIT(A) ERRED IN DECIDING THE APPEAL E X-PARTE AS THE DIRECTORS OF THE APPELLANT COMPANY HAVE TO REMAIN O UT OF STATION MOST OF THE TIME DUE TO VISIT TO DIFFERENT WORK-SITES. [ITA NO. 179/KOL/2011] 2 4. HAVING HEARD BOTH THE PARTIES, WE FIND THAT LAST DATE OF HEARING WAS 08.12.2010 AND ON THE SAME DATE LD. CIT(A) HAS PASSED THE ORDER ALSO. IT IS TRUE THAT EARLIER OPPORTUNITIES WERE GIVEN TO TH E ASSESSEE, BUT KEEPING IN VIEW OF THE ADDITIONS MADE BY THE ASSESSING OFFICER, IN ORDER TO IMPART SUBSTANTIAL JUSTICE, WE CONSIDER IT PROPER TO PROVI DE ONE MORE OPPORTUNITY TO THE ASSESSEE. WE, ACCORDINGLY, SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR DECIDING TH E APPEAL DENOVO AFTER AFFORDING REASONABLE OPPORTUNIT Y OF HEARING TO THE ASSESSEE. THE ASSESSEE WILL ALSO COOPERATE IN THE DISPOSAL OF THE APPEAL BEFORE THE LD. CIT(A). 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. - - - - . . . . / // / .# .# .# .# 0 0 0 0 1 11 1 ORDER PRONOUNCED IN THE OPEN COURT ON 07. 07. 2011. SD/- SD/- [ ! , ] [ .. , ] [ MAHAVIR SINGH ] [ S.V. MEHROTRA ] JUDICIAL MEMBER ACCOUNTANT MEMBER 2 / DATED : 7 TH JULY, 2011. - 3 * 4 54%6 - COPY OF THE ORDER FORWARDED TO: 1. /APPELLANT- D.K. ENGINEERING CONSTRUCTION (P) LTD ., M.G. ROAD, JAIGAON, JALPAIGURI. 2 *+() / RESPONDENT : ASSTT. COMMISSIONER OF INCOME TAX, C IRCLE-2, CENTRAL REVENUE BUILDING , RACE COURSE ROAD, JALPAIGURI. 3. -# / CIT(A) 4. -# ( )/ CIT 5. 0 * # / DR, KOLKATA BENCHES, KOLKATA [ +4 * / TRUE COPY] -#. / BY ORDER 7 / !8 /DEPUTY/ASSTT. REGISTRAR . [KKC 9: #;8 < /SR.PS]