Shree Nath Kapoor, Kolkata V. ITO, Ward - 36(2), Kolkata, Kolkata

ITA 2068/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9407 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2011
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 24-01-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 16-11-2010
• Court: TRIBUNAL
• Department Lawyers: K K TRIPATHIS LD
• Keywords: Opportunity of being heard

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : KOLKATA () BEFORE .., , SHRI B.K.HALDAR, ACCOUNTANT MEMBER ! / I.T.A.NO. 2068/KOL/2010 '#$ %&'/ ASSESSMENT YEAR : 2006-07 SHREE NATH KAPOOR PAN:AFAPK 8822M - %# - - VERSUS -. INCOME-TAX OFFICER WARD 36(2), KOLKATA (*+ / APPELLANT ) (,-*+/ RESPONDENT) *+ . / / FOR THE APPELLANT: 0 #1 / NONE ,-*+ . / / FOR THE RESPONDENT : / SHRI K.K TRIPATHIS, LD.DR 2 / ORDER .., , SHRI B.K.HALDAR, ACCOUNTANT MEMBER . THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), XX, KOLKATA DATED 24 TH SEPTEMBER, 2010 FOR THE ASSESSMENT YEAR 2006-07. 2. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APP EAL:- I) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE LD. CIT(APPEA)S) WAS NOT JUSTIFIED IN DISMISSING THE AP PEAL EX-PARTE. 2) THAT THE DECISION OF THE LI CIT(APPEALS) ON MERI TS IS OF SUMMARY NATURE AND NOT ON PROPER APPRECIATION OF LAW IN THE CONTEX T OF THE FACTS. 3) THAT THE APPELLANT CRAVES LEAVE TO ADD TO, MODIF Y OR ALTER THE GROUND OR GROUNDS BEFOREOR DURING THE HEARING OF THE APPEAL. 3. THE CASE WAS FIXED FOR HEARING ON 03-01-2011, WH EN NONE APPEARED. SUBSEQUENTLY, ON 03- 01-2011 NOTICE BY RPAD WAS SENT FOR FIXING THE HEAR ING ON 24-01-2011. HOWEVER, ON THIS DATE NEITHER ANYBODY ATTENDED NOR THERE WAS ANY ADJOURNM ENT APPLICATION. THEREFORE, I PROCEED TO HEAR THE APPEAL EX-PARTE QUO THE APPELLANT. 4. THOUGH THE ASSESSEE HAS TAKEN AS MANY AS 3 GROUN DS OF APPEAL, HE IS DISPUTING ONLY THE DISALLOWANCE OF RS.1,58,534/- MADE U/S.14A OF THE A CT. IT IS NOTICED THAT THE AO HAS DISALLOWED THE IMPUGNED DISALLOWANCE ON PROPORTIONATE BASIS AND TH E SAME HAS BEEN UPHELD BY THE LD.CIT(A). 5. HONBLE BOMAY HIGH COURT IN THE CASE OF GODREJ & BOICE MFG. CO. (P) LTD. VS. DCIT REPORTED IN 234 CTR 1(BOM.) HAS HELD THAT RULE 8D O F THE I.T RULES1962 WILL BE APPLICABLE PROSPECTIVELY FROM AY 2008-09. 5.1 IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDERS OF THE AUTHORITIES BELOW ON THE DISPUTED ISSUE AND REMIT THE MATTER BACK TO THE FILE OF THE AO WITH THE DIRECTION THAT THE SAID DISALLOWANCE BE ITA NO. 2068/KOL/2010-SMC-BKH 2 WORKED OUT IN THE LIGHT OF THE SAID DECISION OF THE HONBLE BOMABY HIGH COURT IN THE CASE OF GODREJE & BOICE MFG. CO. P. LTD (SUPRA) AFTER GIVIN G THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD AND FRESH ORDER BE PASSED AS PER LAW. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESEE IS ALLOWED FOR STATISTICAL PURPOSE. 2 3 4 3# 5 6 THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 24-0 1-2011 SD/- ( .. , ) (B.K.HALDAR, ACCOUNTANT MEMB ER) (1) DATE :24-01-2011 *PP / SR. PRIVATE SECRETARY : 2 . ,''7 87&9- COPY OF THE ORDER FORWARDED TO: 1. (*+ / APPELLANT ) : SHREE NATH KAPOOR 7 LYONS RANGE, 3 RD FL., KOLKATA-700001. 2. ( ,-*+/ RESPONDENT) : ITO, W-36(2), PODDAR COURT, 18 RABIN DRA SARANI, 3 RD FL., KOL-1 3. '2# ( )/ THE CIT(A) 4. '2# ( )/ THE CIT 5. %:'5 ,'# / DR, KOLKATA BENCH 6. GUARD FILE -7 ,'/ TRUE COPY, 2#3/ BY ORDER, ; < /DEPUTY REGISTRAR