Global Stones Pvt. Ltd., Kolkata V. ITO, Ward-10(1), Kolkata, Kolkata

ITA 1911/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0930 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANISH TIWWARI
• Section: 143(3)

Judgement Text

1 ITA NO. 1911/KOL/2017 ASSESSMENT YEAR: 2010-2011 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1911/KOL./2017 ASSESSMENT YEAR: 2010-2011 GLOBAL STONES PVT. LIMITED,........................ ..........................APPELLANT 1, SARDAR SANKAR ROAD, 1 ST FLOOR, KOLKATA-700 001 [PAN: AAECS 5226 P] -VS.- INCOME TAX OFFICER,................................ ............................RESPONDENT WARD-10(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI MANISH TIWWARI, FCA, FOR THE ASSESSEE SHRI SATYAJIT MONDAL, ADDL. CIT, D.R., FOR THE DEPA RTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 30, 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 30, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-18, KOLKATA DA TED 19.06.2017, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE EX-PARTE . 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH IS ENGAGED IN THE BUSINESS OF TRADING AND MANUFACTURING OF MARBLE S AND CERAMICS. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION W AS FILED BY IT ON 28.09.2010 DECLARING TOTAL INCOME OF RS.26,57,470/- . IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 26.03.2013, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESS ING OFFICER AT RS.29,64,030/- AFTER MAKING ADDITIONS OF RS.1,84,40 7/-, RS.1,09,653/- AND RS.12,500/- ON ACCOUNT OF DISALLOWANCE OUT OF BUSIN ESS PROMOTION EXPENSES, MOTOR CAR EXPENSES AND PRELIMINARY EXPENS ES RESPECTIVELY. 2 ITA NO. 1911/KOL/2017 ASSESSMENT YEAR: 2010-2011 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE AND SINCE THERE WAS NO SATISFACTORY COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED THE SAME BY HIS IMPUGNED ORD ER PASSED EX PARTE AFTER DISCUSSING THE NON-COMPLIANCE OF THE ASSESSEE IN PARAGRAPH NO. 3 AS UNDER:- 3. NOTICES FOR HEARING WERE ISSUED ON 27.06.2016, 30.01.2017 & 05.05.2017. IN RESPONSE TO NOTICE DATE D 30.01.2017, APPELLANTS AR HAD FILED AN ADJOURNMENT LETTER AND AS PER HIS REQUEST, HEARING WAS FIXED ON 06.04. 2017. HOWEVER, NOBODY ATTENDED ON THAT DATE. CONSEQUENTLY ANOTHER NOTICE DATED 05.05.2017 WAS ISSUED. HOWEVER , THERE WAS NO RESPSONSE TO THESE NOTICES. NEITHER HAS ASSE SSEE FILED ANY WRITTEN SUBMISSION OR DOCUMENTS IN SUPPORT ITS GROUNDS OF APPEAL. IT APPEARS THAT ASSESSEE IS NOT INTEREST ED IN PURSUING ITS APPEAL. HENCE, I HEREBY PROCEED TO DEC IDE THIS APPEAL ON THE BASIS OF INFORMATION AVAILABLE ON REC ORD. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. IN GROUND NO. 1, THE ASSESSEE HAS RAISED A PRELI MINARY ISSUE CHALLENGING THE IMPUGNED ORDER PASSED BY THE LD. CI T(APPEALS) EX PARTE ON THE GROUND THAT HE HAS NOT ALLOWED REASONABLE, A DEQUATE AND EFFECTIVE OPPORTUNITY OF HEARING. IN THIS REGARD, AN AFFIDAVI T HAS BEEN FILED ON BEHALF OF THE ASSESSEE GIVING REASON FOR THE NON-AP PEARANCE BEFORE THE LD. CIT(APPEALS) AS ON 05.05.2017 AS UNDER:- (1) THAT I AM DULY EMPOWERED AND AUTHORISED BY THE APPELLANT IN APPEAL NO. 517/CIT(A)-18/16-17/CIR- 10(1)/KOL TO REPRESENT THE CASE BEFORE LD. CIT(A)-1 8, KOLKATA. (2) THAT ON 05.05.2017 WHILE COMING FROM MY OFFICE I WAS STUCK DUE TO HEAVY TRAFFIC JAM BECAUSE OF SOME POLITICAL RALLY. (3)THAT WHEN I ULTIMATELY REACHED LD. CIT(A)S OFF ICE ON 05.05.2017 THE LD. CIT(A) HAS LEFT OFFICE. 3 ITA NO. 1911/KOL/2017 ASSESSMENT YEAR: 2010-2011 (4) THAT THERE WAS NO OCCASION FOR FILING ADJOURNM ENT PETITION BECAUSE OF THE COMPELLING REASONS EXPLAINE D AT 2 & 3 ABOVE. (5) THAT THE FACTS AND CIRCUMSTANCES EXPLAINED ABO VE ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AN D BELIEF. 5. KEEPING IN VIEW THE ASSERTION MADE ON BEHALF OF THE ASSESSEE ON OATH IN THE AFFIDAVIT FILED BEFORE ME, I AM SATISFI ED THAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE PART OF THE ASSESSEE BEFORE THE LD. CIT(APPEALS) WHEN ITS APPEAL WAS FIXED FOR HEAR ING ON 05.05.2017. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY T HE LD. CIT(APPEALS) EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING PROPER AND SU FFICIENT OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AS UNDERTAKEN BY THE L D. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BE FORE THE LD. CIT(APPEALS) AND EXTEND ALL POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEAL EXPEDITIO USLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DAY OF NOVEMBER, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 30 TH DAY OF NOVEMBER, 2017 COPIES TO : (1) GLOBAL STONES PVT. LIMITED, 1, SARDAR SANKAR ROAD, 1 ST FLOOR, KOLKATA-700 001 2) INCOME TAX OFFICER, WARD-10(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) CIT(APPEALS)-18, KOLKATA (4) CIT- , KOLKATA; 4 ITA NO. 1911/KOL/2017 ASSESSMENT YEAR: 2010-2011 (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.