Immense Dealmark Pvt. Ltd., , Kolkata V. ITO, Ward - 9(3), Kolkata , Kolkata

ITA 202/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7990 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 08-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER CIT DR REVEN
• Assessee Lawyers: MANISH TIWARI
• Section: 143(3); 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA (BEFORE SRI S.S. GODARA, JUDICIAL MEMBER & SRI M. BALAGANESH, ACCOUNTANT MEMBER) ITA NO. 202/KOL/2018 ASSESSMENT YEAR: 2012-13 IMMENSE DEALMARK PVT. LTD...................................................APPELLANT 7, RED CROSS PLACE 4 TH FLOOR KOLKATA 700 001 [PAN : AACCI 7249 E] VS. INCOME TAX OFFICER, WARD-9(3), KOLKATA.................................................RESPONDENT APPEARANCES BY: SHRI MANISH TIWARI, FCA, APPEARED ON BEHALF OF THE ASSESSEE . SHRI SANKAR HALDER, ADDL. CIT D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 27 TH , 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 1 ST , 2019 ORDER PER BENCH :- THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) -3, KOLKATA, (HEREINAFTER REFERRED TO AS THE LD. CIT(A)), DATED 12/12/2017, ARISING OUT THE ASSESSMENT ORDER OF THE ASSESSING OFFICER (HEREINAFTER REFERRED TO AS THE LD. AO), DT. 07/03/2015, PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT), RELATING TO ASSESSMENT YEAR 2012-13. 2. THE PRIME GROUND RAISED BY THE ASSESSEE APART FROM CONTESTING THE ADDITION MADE U/S 68 OF THE ACT, IS THAT THE LD. CIT(A) ERRED IN PASSING EX-PARTE ORDER AGAINST THE ASSESSEE. 3. AT THE OUTSET, WE FIND THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE , ON THE GROUND THAT THERE WAS NON-COMPLIANCE BY THE ASSESSEE BEFORE HIM AND THE ASSESSEE HAS BEEN GIVEN ADJOURNMENT ON SEVERAL DATES AND THE LAST DATE FOR APPEARING WAS FIXED ON 04/12/2017, ON WHICH DATE NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION WAS PREFERRED BY THE ASSESSEE. ACCORDINGLY, THE LD. CIT(A) PROCEEDED TO DISMISS THE APPEAL OF THE ASSESSEE BY HOLDING THAT THE ASSESSEE HAS NOTHING TO SAY ON THE MERITS OF THE ADDITION. BOTH THE PARTIES MUTUALLY AGREED THAT THIS ISSUE REQUIRES TO BE SENT BACK TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION. 2 ITA NO. 202/KOL/2018 ASSESSMENT YEAR: 2012-13 IMMENSE DEALMARK PVT. LTD 3.1. IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT FIT AND PROPER IN THE INTEREST OF JUSTICE AND FAIRPLAY TO REMAND THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION ON MERITS AND THE LD. CIT(A) IS DIRECTED TO TAKE A DECISION UNINFLUENCED BY HIS EARLIER DECISION TAKEN IN THIS REGARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 22/03/2019, AND NOT TO TAKE ADJOURNMENT EXCEPT DUE TO EXCEPTIONAL OR BONAFIDE CIRCUMSTANCES. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES 4. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 1 ST DAY OF JANUARY, 2019. SD/- SD/- [S.S. GODARA] [ M. BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.01.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1 . IMMENSE DEALMARK PVT. LTD 7, RED CROSS PLACE 4 TH FLOOR KOLKATA 700 001 2. INCOME TAX OFFICER, WARD-9(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES 3 ITA NO. 202/KOL/2018 ASSESSMENT YEAR: 2012-13 IMMENSE DEALMARK PVT. LTD