P. Chanda Builders, Kolkata V. ITO, Wd-2(3), Asansol, Asansol

ITA 183/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4106 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 24-10-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 31-01-2014
• Court: TRIBUNAL
• Section: 40A(3); 143(3); 142(1); 68

Judgement Text

1 ITA NO.183/KOL/14 M/S. P CHANDA BUILDERS IN THE INCOME TAX APPELLATE TRIBUNAL,A BENCH KOLKATA BEFORE : SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBE R I.T.A. NO.183/KOL/2014 A.Y: 2009-10 M/S. P CHANDA BUILDERS VS. I.T.O,WARD 2(3), ASA NSOL PAN: AAIFP 5624M (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI MIRAJ D.SHAH, AR SHRI SALLONG YADEN, ADDL. CIT, DR DATE OF HEARING : 06-12-2016 DATE OF PRONOUNCEMENT : 14-12-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 09-12-2013 PASSED BY THE COMMISSIONER OF INCO ME TAX(APPEALS),ASANSOL FOR THE ASSESSMENT YEAR 2009- 10. 2. THE ONLY ISSUE IS TO BE DECIDED IN THIS APPEAL AS TO WHETHER THE CIT- A IS JUSTIFIED IN PASSING THE ORDER FOR NON APPEARA NCE OF ASSESSEE OR ITS AUTHORISED REPRESENTATIVE BEFORE HIM IN THE FACTS A ND CIRCUMSTANCES OF THE CASE. 3. THE ASSESSEE IS A FIRM AND IS A CONTRACTOR. THE ASSESSEE FILED ITS RETURN OF INCOME DECLARING TOTAL INCOME AT RS.3,31, 285/-. UNDER SCRUTINY, NOTICES U/S. 143(2) AND 142(1) OF THE ACT WERE ISSU ED. IN RESPONSE TO WHICH THE ASSESSEE PRODUCED AUDIT REPORT IN FORM NO .3CB & 3CD AND OTHER PAPERS/DOCUMENTS/INFORMATION AS SOUGHT BY THE AO. ACCORDINGLY, THE AO DETERMINED THE TOTAL INCOME OF ASSESSEE AT R S.54,02,710/- 2 ITA NO.183/KOL/14 M/S. P CHANDA BUILDERS MAKING VARIOUS ADDITIONS U/S. 68 AND 40A(3) OF THE ACT AND TO THAT EFFECT AN ORDER U/S. 143(3) OF THE ACT WAS PASSED ON 31-10 -2011. 4. AS AGGRIEVED BY SUCH ORDER OF THE AO, THE ASSESS EE PREFERRED AN APPEAL BEFORE THE CIT-A, WHEREIN HE PASSED AN EX PA RTE ORDER FOR NON APPEARANCE OF ASSESSEE OR ITS AUTHORISED REPRESENTA TIVE IN PROSECUTING THE APPEAL BY OBSERVING THAT THE ASSESSEE FAILED TO PRODUCE ANY EVIDENCE TO REBUT THE ADDITIONS AS MADE BY THE AO. 5. BEFORE US THE LD.AR OF THE ASSESSEE SUBMITS THAT WITH REGARD TO GROUND NOS. 1 AND 5 AS RAISED BEFORE THE CIT-A WERE DISMISSED FOR NON PRODUCTION OF ANY EVIDENCE. HE ALSO FILED BEFORE US THE PAPER BOOK CONTAINING PAGES 1 TO 6 TO SHOW THE RECEIPTS OF CA SH TOWARDS ADVANCE RECEIVED FROM CUSTOMERS. HE FURTHER ARGUED THAT THE SE DOCUMENTS WERE NOT FILED BEFORE THE LOWER AUTHORITIES AND URGED T O REMAND THE APPEAL TO THE FILE OF THE CIT-A FOR FRESH ADJUDICATION. 6. THE LD. DR HAS RELIED ON THE ORDERS OF THE AUTH ORITIES BELOW. 7. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIA L AVAILABLE ON RECORD. WE FIND THAT THE CIT-A HAS CATEGORICALLY OB SERVED VIDE PARA 4 OF HIS ORDER THAT THERE WAS NON APPEARANCE OF ASSESSEE OR ITS AUTHORISED REPRESENTATIVE. WE FIND THAT THE CIT-A DISMISSED TH E APPEAL EX PARTE DISCUSSING THAT THE ASSESSEE COULD NOT PRODUCE ANY EVIDENCE IN RESPECT OF ITS CLAIM PARTICULARLY AS FOUND BY HIM IN PARAS 6 & 8 OF HIS ORDER. ADMITTEDLY, THESE DOCUMENTS AS FILED BEFORE US BY T HE ASSESSEE BY WAY OF PAPER BOOK WERE NOT FILED BEFORE THE AUTHORITIES BE LOW. IN SUCH CIRCUMSTANCES IN THE INTEREST OF JUSTICE AND TAKING INTO CONSIDERATION THE SUBMISSION AS SUBMITTED BY THE LD.AR BEFORE US, WE DEEM IT FIT AND PROPER TO REMAND THE APPEAL TO THE FILE OF CIT-A FO R FRESH ADJUDICATION TO DISPOSE OF THE APPEAL ON MERITS AND TO PASS AN ORDE R IN ACCORDANCE WITH LAW. THE ASSESSEE SHALL BE AT LIBERTY TO FILE/PROD UCE EVIDENCES, IF ANY, TO SUBSTANTIATE ITS CLAIM AND SHALL CO-OPERATE WITH TH E CIT-A IN APPELLATE 3 ITA NO.183/KOL/14 M/S. P CHANDA BUILDERS PROCEEDINGS. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 14-12- 2016 SD/- SD/- M.BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 14/12/ 2016 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ ASSESSEE: M/S. P. CHANDA BUILDERS C/O D.J SHAH & CO, ELGIN ROAD, KOLKATA-700020. 2 THE RESPONDENT/ DEPARTMENT: ITO , WARD 2(3), PARMAR BUILDING, 54 G T ROAD, ASANSOL. 3 / THE CIT(A) 4.THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPS TRUE COPY, BY ORDER, ASSTT REGISTRA R