Shelter Infra Projects Ltd., Kolkata V. DCIT, Circle-10(2), Kolkata, Kolkata

ITA 2052/KOL/2016

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4161 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 25-10-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MD USMAN
• Assessee Lawyers: K KHEMKA
• Keywords: Opportunity of being heard; Additional evidence

Judgement Text

1 ITA NO. 2052/KOL/2016 SHELTER INFRA PROJECTS LTD., AY 2012-13 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NO. 2052/KOL/2016 ASSESSMENT YEAR: 2012-13 SHELTER INFRA PROJECTS LTD. (PAN: AABCC2304F) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 09.10.2018 DATE OF PRONOUNCEMENT 12.10.2018 FOR THE APPELLANT SHRI K. KHEMKA, ADVOCATE FOR THE RESPONDENT MD. USMAN, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-18, KOLKATA DATED 27.09.2016 FOR AY 2012-13. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE BY THE LD. AR THAT THE DOCUMENTS/EVIDENCE WHICH IS RELEVANT AND NECESSARY FOR ADJUDICATION OF THE ISSUES BEFORE THE AO COULD NOT BE PRODUCED AT THE RELEVANT TIME F OR REASONS BEYOND CONTROL OF THE ASSESSEE AND PLEADED BEFORE US THAT ASSESSEE MAY NO T BE PENALIZED FOR NOT PRODUCING THE DOCUMENTS WHICH ARE ESSENTIAL FOR ADJUDICATING THE ISSUES IN A FAIR AND JUST MANNER. WE NOTE THAT DOCUMENTS HAVE BEEN FILED FOR THE FIRST TIME B EFORE US IN THE FORM OF ADDITIONAL EVIDENCE WHICH NEED TO BE EXAMINED BY THE AO FOR PROPER ADJU DICATION OF THE ISSUES INVOLVED FOR ASSESSMENT OF THE ASSESSEE. THEREFORE, IN THE INTE REST OF JUSTICE AND FAIR PLAY FOR BOTH THE PARTIES, WE DEEM IT FIT TO SET ASIDE THE IMPUGNED O RDER OF THE LD. CIT(A) AND REMAND THE 2 ITA NO. 2052/KOL/2016 SHELTER INFRA PROJECTS LTD., AY 2012-13 MATTER BACK TO THE FILE OF AO FOR DE NOVO ASSESSMEN T. NEEDLESS TO SAY REASONABLE OPPORTUNITY OF BEING HEARD BE GIVEN TO THE ASSESSEE . THEREFORE, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 12/10/201 8 SD/- SD/- (M. BALAGANESH) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12TH OCTOBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT SHELTER INFRA PROJECTS LTD., ETERNITY B UILDING, DN-1, SECTOR-V, SALT LAKE, KOLKATA-700 091. 2 RESPONDENT DCIT, CIRCLE-12(2), KOLKATA 3 4 5 CIT(A)- 18, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY