M/s. RPL Projects Pvt. Ltd., , Kolkata V. DCIT, Circle - 4(2), , Kolkata

ITA 2123/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4805 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 09-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER JCITSRDR
• Keywords: Business expenditure
• Section: 143(3)

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 2123 / KOL / 20 18 ASSESSMENT YEAR :2013-14 M/S RPL PROJECTS PVT. LTD, 24, HEMANT BASU SARANI, FLAT NO.301, MANGALAM BUILDING, KOLKATA-700001 [ PAN NO.AAECR 3350 D ] V/S . DCIT, CIRCLE-4(2), 4 TH FLOOR, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-69 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SHANKAR HALDER, JCIT-SR-DR /DATE OF HEARING 08-05-2019 /DATE OF PRONOUNCEMENT 17-05-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATAS O RDER DATED 16.07.2018 PASSED IN CASE NO.11644/CIT(A-2/16-17, INVOLVING PR OCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. IT IS ACCORDINGLY PROCEEDED EX PARTE . 2. LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY C ONTENDS DURING THE COURSE OF HEARING THAT BOTH THE LOWER AUTHORITIES H AVE RIGHTLY DISALLOWED / ADDED INCOME FROM OTHER SOURCES, GENERAL EXPENSES, FOOD AND LODGING EXPENSES, BUSINESS EXPENDITURE INVOLVING SUMS OF 4,71,948/-, 1,37,596/-, 5,09,504 & 2,77,011/-; RESPECTIVELY. IT EMERGES THAT CIT(A) HA S PASSED HIS LOWER APPELLATE ORDER EX PARTE AGAINST THE ASSESSEE FOR THE REASON THAT IT DID ITA NO.2123/KOL/2018 A.Y. 2 013-14 M/S RPL PROJECTS PVT. LTD. VS. DCIT, CIRI-4( 2), KOL. P AGE 2 NOT APPEAR ON 14.05.2018, 06.06.2018 & 12.07.2018. HE OBSERVES THAT THE RELEVANT HEARING NOTICE(S) DATED 12.04.2018 AND 07. 06.2018 STOOD SERVED ON THE TAXPAYER. HE THEREFORE AFFIRMS THE ASSESSMENT F INDINGS MAKING VARIOUS DISALLOWANCES / ADDITION(S). IT IS IN THESE BACKDRO P OF FACTS THAT WE NOTICE THAT CIT(A) HAS NOWHERE DISCUSSED THE FOREGOING ISSUES O N MERITS REQUIRING POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATIO N AS CONTEMPLATED U/S 250(6) OF THE ACT. WE THEREFORE RESTORE BACK THE IN STANT LIS TO THE CIT(A) FOR AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTI VE OPPORTUNITY OF HEARING. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSE IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 17 /05/2019 SD/- SD/- ( %) (' %) (DR.A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 17 / 05 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S RPL PROJECTS PVT. LTD., 24, HEMANT B ASU SARANI, FLAT NO.301, MANAGALAM BUILD ING, KOLKATA-700001 2. /RESPONDENT-DCIT, CIR-4(2), 4 TH FL, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQ, KOL-69 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ 3,