M/s Andrew Yule & Co. Ltd., Kolkata V. ACIT, CIR-4, KOLKATA, Kolkata

ITA 1801/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1691 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 18-09-2014
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

1 ITA NO. 1801/K/14 M/S. ANDREW YULE & CO. LTD IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH KOLKATA BEFORE : SHRI WASEEM AHMED , ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1801/KOL/2014 A.Y: 2006-07 M/S. ANDREW YULE VS. A.C.I.T., CIR-4, KOLKATA & CO. LTD. PAN: AAACCA 4245Q (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI ANJAN KR. BANDYOPADHYAY, FCA, LD.AR SHRI SALLONG YADEN, ADDL.CIT, LD. SR.DR DATE OF HEARING : 29-03-2017 DATE OF PRONOUNCEMENT : 07-06-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DT . 03-07-2014 PASSED BY THE CIT-A, IV, KOLKATA FOR THE A.Y 2006-0 7. 2. THE ASSESSEE HAS RAISED AS MANY AS SIX GROUNDS OF APPEAL, AMONGST WHICH THE EFFECTIVE GROUND IS TO BE DECIDED AS TO W HETHER THE CIT-A IS JUSTIFIED IN PASSING AN EX PARTE ORDER IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. THE LD.AR SUBMITS THAT THE AO DETERMINED THE INC OME OF THE ASSESSEE AT LOSS OF RS.16,47,9794/- AGAINST THE LOSS RETURNE D BY THE ASSESSEE AT RS.22,13,82,282/- VIDE HIS ORDER DT. 23-12-08 PASSE D U/S. 143(3) OF THE ACT. 2 ITA NO. 1801/K/14 M/S. ANDREW YULE & CO. LTD HE ALSO SUBMITS THAT THE ASSESSEE PREFERRED AN APPE AL BEFORE THE CIT-A AGAINST SUCH ORDER OF THE AO AND WRITTEN SUBMISSION S VIDE DT. 13-02-2012. THE CIT-A PASSED AN EX PARTE ORDER WITHOUT CONSIDE RING THE SAME. THE LD.AR OF THE ASSESSEE UNDERTAKES THAT THE ASSESSE E IS READY TO PROSECUTE ITS CASE WITHOUT SEEKING ADJOURNMENT AND AS SUCH URGED TO REMAND THE ISSUES TO THE FILE OF THE CIT-A. 4. ON THE OTHER HAND, THE LD.DR SUBMITS THAT THE CI T-A SENT NOTICES ON 16-03-2010, 05-01-2012, 03-10-2013, 27-02-2014 AND 20-06-2014 TO THE GIVEN ADDRESS OF THE ASSESSEE. BUT, THE ASSESSEE DI D NOT APPEAR BEFORE THE CIT-A FOR FOUR YEARS. THE CIT-A WAITED FOR 4 YEARS AND THEN HE PASSED EX PARTE ORDER UNDER THE GIVEN CIRCUMSTANCES AS REFLEC TED AND MENTIONED IN PARA 3 OF THE IMPUGNED ORDER OF THE CIT-A. HE SUPPO RTED THE ORDERS OF THE AO AND THE CIT-A. 5. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE CIT-A SENT NOTICES TO THE GIVEN AD DRESS OF ASSESSEE AS MENTIONED IN FORM NO.35. BUT, HOWEVER, THE ASSESSEE DID NOT APPEAR BEFORE HIM IN THE FIRST APPELLATE STAGE. TAKING INTO CONSI DERATION THE SUBMISSIONS OF THE LD. AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE(S) TO THE FILE OF THE CIT-A FOR HIS FRESH ADJUDICATION AND TO PASS AN ORDER AS PER LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO C OOPERATE IN THE PROCEEDINGS WITHOUT SEEKING ANY FURTHER ADJOURNMENT . THE ASSESSEE IS AT LIBERTY TO FILE REQUISITE EVIDENCES, IF ANY, TO SUB STANTIATE ITS CLAIM PROPERLY. 3 ITA NO. 1801/K/14 M/S. ANDREW YULE & CO. LTD 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 07-06- 2017. SD/- SD/- WASEEM AHMED S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:07-06-2017 1. THE APPELLANT/ASSESSEE: M/S. AND REW YULE & CO. LTD YULE HOUSE, 8 DR. RAJENDRA PRASAD SARANI, KOL-1. 2 . THE RESPONDENT/DEPARTMENT: THE ACIT, CIR-4, P-7 CH OWRINGHEE SQ., AAYKAR BHAVAN, KOL-69. 3. CIT 4. CIT(A) 5. THE DEPARTMENTAL REPRESENTATIVE 6. GUARD FILE TRUE COPY BY ORDER SR.PS/H.O.O ** PRADIP SPS ITAT, KOLKATA COPY OF THE ORDER FORWARDED TO:-