Paramount Tea marketing Pvt. Ltd., Kolkata V. CIT(A)-IV, KOLKATA, Kolkata

ITA 1829/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4388 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 31-08-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 24-09-2014
• Court: TRIBUNAL
• Department Lawyers: VIJAYENDRA KUMAR
• Assessee Lawyers: MANISH TIWARI
• Section: 143(3)

Judgement Text

I.T.A. NO. 1829/KOL./2014 ASSESSMENT YEAR: 2006-2007 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1829/KOL/ 2014 ASSESSMENT YEAR: 2006-2007 PARAMOUNT TEA MARKETING PVT. LIMITED,.............. ..................APPELLANT 57, PARK STREET, KOLKATA-700 016 [PAN: AABCP 6458 M] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..............RESPONDENT CIRCLE-4, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI MANISH TIWARI, FCA, FOR THE ASSESSEE SHRI VIJAYENDRA KUMAR, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 31, 2016 DATE OF PRONOUNCING THE ORDER : OCTOBER 04, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-IV, KOLKATA DA TED 04.07.2014 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH FILED ITS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 30.11.2006 DECLARING TOTAL INCOME OF RS.12,05,257/-. IN THE AS SESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 23.12.2008 , THE TOTAL INCOME OF THE ASSESSEE WAS DISALLOWED BY THE AO AT RS.17,41,9 57/- AFTER MAKING VARIOUS ADDITIONS/DISALLOWANCES. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3), AN APPEAL W AS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) CHALLENGING TH E VARIOUS I.T.A. NO. 1829/KOL./2014 ASSESSMENT YEAR: 2006-2007 PAGE 2 OF 3 DISALLOWANCES/ADDITIONS MADE BY THE ASSESSING OFFIC ER. DURING THE COURSE OF APPELLATE PROCEEDINGS, THERE WAS NO COMPLIANCE O N THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY THE LD. CIT(APPEA LS) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING ON FOUR DIFFERENT OCCASION S. THE LD. CIT(APPEALS), THEREFORE, DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE FOR NON- PROSECUTION VIDE HIS APPELLATE ORDER DATED 04.07.20 14, WHICH IS IMPUGNED BY THE ASSESSEE IN THE PRESENT APPEAL FILE D BEFORE THE TRIBUNAL. 3. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE DIRECTOR OF THE ASSESSEE- COMPANY HAS FILED AN AFFIDAVIT BEFORE ME EXPLAINING THE REASONS FOR NON- COMPLIANCE ON THE PART OF THE ASSESSEE TO THE FOUR NOTICES OF HEARING ISSUED BY THE LD. CIT(APPEALS) AS UNDER:- THAT NOTICE U/S 250 DATED 13.09.2010 COULD NOT BE COMPLIED AS THE AUTHORIZED REPRESENTATIVE SRI MANIS H TIWARI, FCA WAS PRE-OCCUPIED IN AUDITING BOOKS OF ACCOUNT OF HIS CLIENTS AND FOR FILING OF RETURNS IN RESPECT OF CORPORATE ENTITIES. THAT NOTICE U/S 250 DATED 11.07.2011 FIXING THE HEA RING ON 18.08.2011 MAY NOT BE SAID AS NON-COMPLIED SINCE ADJOURNMENT PETITION WAS DULY ACKNOWLEDGED BY CIT(A )S OFFICE. THAT NOTICE U/S 250 DATED 27.08.2013 COULD NOT BE COMPLIED AS THE ACCOUNTANT OF THE APPELLANT COMPANY WAS PRE-OCCUPIED TO MEET AUDIT QUERIES SO AS TO COMPLET E THE APPELLANT COMPANIES AUDIT BEFORE 30.09.2013 AND FIL ING ITS INCOME TAX RETURN. THAT NOTICE U/S 250 DATED 20.06.2014 COULD NOT BE COMPLIED AS THE SAID NOTICE WAS RECEIVED AFTER THE DATE OF HEARING. ] KEEPING IN VIEW THE REASONS GIVEN IN THE AFFIDAVIT FILED BY THE ASSESESE AS ABOVE, I AM SATISFIED THAT THERE WAS A SUFFICIENT C AUSE FOR THE NON- COMPLIANCE ON THE PART OF THE ASSESSEE WHEN ITS APP EAL WAS FIXED FOR HEARING BY THE LD. CIT(APPEALS) ON FOUR DIFFERENT D ATES. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPE ALS) DISMISSING THE I.T.A. NO. 1829/KOL./2014 ASSESSMENT YEAR: 2006-2007 PAGE 3 OF 3 APPEAL OF THE ASSESSEE EX PARTE FOR NON-PROSECUTION AND REMIT THE MATTER BACK TO HIM WITH A DIRECTION TO DISPOSE OF THE APPE AL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE ME, THE ASSESSEE SHALL MAKE DUE COMP LIANCE AND EXTEND FULL COOPERATION TO THE LD. CIT(APPEALS) IN ORDER T O ENABLE HIM TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 04, 2 016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 4 TH DAY OF OCTOBER, 2016 COPIES TO : (1) PARAMOUNT TEA MARKETING PVT. LIMITED, 57, PARK STREET, KOLKATA-700 016 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX(APPEALS)-IV, KOLKA TA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.