Utsav Agro Products Ltd., Kolkata V. I.T.O.,Ward-12(1), Kolkata

ITA 199/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6986 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 14-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: SUNIL PRANSUKHA
• Keywords: Reasonable cause; Set aside
• Section: 13

Judgement Text

1 ITA NO.199 - 201/KOL/2020 UTSAV AGRO PRODUCTS LTD., AY: 2013-14,2015-16 & 2016-17 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA ( ) . . , . , ) [BEFORE SHRI A. T. VARKEY, JM AND DR. ARJUN LAL SAINI, AM] ITA NOS. 199 TO 201/KOL/2020 ASSESSMENT YEARS: 2013-14, 2015-16 & 2016-17 UTSAV AGRO PRODUCTS LTD. (PAN: AAACU6657Q) VS. INCOME-TAX OFFICER, WARD-12(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 24.08.2020 DATE OF PRONOUNCEMENT 09.09.2020 FOR THE APPELLANT SHRI SUNIL PRANSUKHA, AR FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER SHRI A. T. VARKEY, JM THESE ARE THE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A)-4, KOLKATA ALL DATED 27-12-2019 FOR THE ASSESSMENT YEARS 2013-14, 2015-16 AND 2016- 17. 2. AT THE OUTSET, THE LD. AR SHRI SUNIL PRANSUKHA BROUGHT TO OUR NOTICE THAT THE IMPUGNED ORDER AS WELL AS THE AOS ORDER WAS PASSED EX PARTE QUA THE ASSESSEE. THE REASON FOR NOT APPEARING BEFORE THE AO AND LD. CIT(A) WAS BECAUSE THE MANAGING DIRECTOR OF THE ASSESSEE COMPANY WAS TAKING CARE OF HIS CLOSE RELATIVE (MOTHERS MOTHER) WHOSE HEALTH CONDITION WAS WORSENING AND WAS ADMITTED REGULARLY IN ICU AND NEEDED CONSTANT MEDICAL ATTENTION AND FINALLY SHE PASSED AWAY ON 13 DECEMBER 2018. IN ORDER TO SUPPORT THIS FACT THE ASSESSEE HAS FILED AN AFFIDAVIT AND DETAILS OF THE SICKNESS AS WELL AS OTHER MEDICAL TREATMENT OF MANAGING DIRECTORS RELATIVE AND HIMSELF. HAVING PERUSED THE AFFIDAVIT AS WELL AS THE MEDICAL REPORT, WE NOTE THAT THERE WAS REASONABLE CAUSE FOR NOT APPEARING BEFORE THE AO AND LD. CIT(A). SINCE AS PER THE HONBLE SUPREME COURT (THREE BENCH) DECISION IN TIN BOX COMPANY VS. CIT (2001) 249 ITR 216 (SC) WHEREIN THE HONBLE SUPREME COURT HELD THAT IF THE ASSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE AO, THE MATTER SHOULD BE RESTORED TO THE AO FOR FRESH 2 ITA NO.199 - 201/KOL/2020 UTSAV AGRO PRODUCTS LTD., AY: 2013-14,2015-16 & 2016-17 CONSIDERATION BECAUSE ASSESSMENT SHOULD BE FRAMED BY THE AO. SINCE THE ASSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE AO AND THERE WAS REASONABLE CAUSE FOR NOT APPEARING BEFORE THE LOWER AUTHORITIES, WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE ASSESSMENT BACK TO THE FILE OF AO FOR DE NOVO ASSESSMENT SUBJECT TO THE CONDITION THAT THE ASSESSEE REMITS RS.5000/- IN THE PRIME MINISTERS CARE FUND/FUND CREATED BY PM; AND PRODUCES THE RECEIPT EVIDENCING PAYMENT THE AO TO DE NOVO ASSESS THE INCOME OF THE ASSESSEE. IN THE AFFIDAVIT AS WELL AS BEFORE US THE LD. AR HAS UNDERTAKEN THAT THE ASSESSEE WOULD PRODUCE ALL DOCUMENTS BEFORE THE AO AND WILL BE DILIGENT IN FUTURE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 9TH SEPT., 2020 SD/- SD/- ( ARJUN LAL SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 9TH SEPT., 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. UTSAV AGRO PRODUCTS LTD., ANNAPURNA APTTS. 7 TH FLOOR FLAT 7F, 68, BALLYGUNJ CIRCULAR ROAD, KOLKATA-700 019. 2 RESPONDENT ITO, WARD-12(1), KOLKATA. 3. 4. 5. CIT(A)-4, KOLKATA (SENT THROUGH E-MAIL) CIT, KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR