M/s Avenue Sales Pvt. Ltd., Kolkata V. ITO, Ward-1(3), Kolkata, Kolkata

ITA 2186/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1644 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 11-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI CIT LD

Judgement Text

1 ITA NO.2186/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KO LKATA BEFORE: SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUD ICIAL MEMBER I.T.A NO. 2186/KOL/20 16 A.Y: 2008-09 M/S. AVENUE SALES VS. I.T.O. WARD 1(3), KOLKATA PVT. LTD PAN: AAGCA4543H [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : ADJ. PETITION FILED, REJEC TED SHRI K. DIXIT, STAFF OF THE ASSESSEE APPEARED FOR THE RESPONDENT : SHRI A.K. TIWARI, ADDL.CIT, LD.SR.DR DATE OF HEARING : 29-01-2018 DATE OF PRONOUNCEMENT : 02-02-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA DT . 30-08-2016 FOR THE A.Y 2008-09, WHEREIN HE CONFIRMED THE ASSES SMENT ORDER OF THE AO PASSED U/S. 143(3)/263 OF THE ACT EX-PARTE . 2. THE ONLY ISSUE TO BE DECIDED AS TO WHETHER THE C IT-A EX PARTE IS JUSTIFIED IN CONFIRMING THE ASSESSMENT ORDER OF THE AO PASSED U/S. 143(3)/263 OF THE ACT IN THE FACTS AND CIRCUMSTANCE S OF THE CASE. 3. AT THE TIME OF HEARING BEFORE US, ONE, MR. K. DI XIT, CLAIMING TO BE AS STAFF OF THE ASSESSEE FILED AN ADJOURNMENT AP PLICATION DT. 29- 01-2018 STATING THAT SHRI MR. S.K. TULSIYAN, ADVOCA TE, ON RECORD, IS ATTENDING BEFORE THE HONBLE INCOME TAX SETTLEMENT COMMISSION, ADDL. BENCH DELHI ON THE APPOINTED DATE AND IN VIEW OF HIS NON AVAILABILITY AND PRAYED TO ADJOURN THE CASE TO ANY OTHER DATE CONVENIENT TO THE BENCH. 2 ITA NO.2186/KOL/2016 4. THE LD. DR SUBMITS THAT THE ASSESSEE DID NOT APP EAR BEFORE THE CIT-A AND ALSO FAILED TO GIVE PROPER EXPLANATION IN SUBSTANTIATING ITS CLAIM AND CONTENTION BY PROPER EVIDENCE ALONG WITH EXPLANATION. THE AO WAS JUSTIFIED IN MAKING THE IMPUGNED ASSESSMENT U/S. 143(3)/263 OF THE ACT, WHICH WAS RIGHTLY CONFIRMED BY THE CIT-A EX PARTE. AFTER PERUSING THE CASE RECORD AND HEARING THE LD. DR, WE DISMISS THE ADJOURNMENT PETITION AND PROCEED TO DIS POSE OF THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD . 5. ON PERUSAL OF RECORDS, WE FIND THAT NEITHER THE ASSESSEE NOR ANY REPRESENTATIVE ON BEHALF OF THE ASSESSEE APPEAR ED BEFORE THE CIT-A TO PROSECUTE ITS CASE BY RENDERING PROPER EXP LANATION. ACCORDING TO CIT-A, THE ASSESSEE AVAILED OPPORTUNIT IES OF BEING HEARD ON THREE OCCASIONS, BUT HE FAILED TO SUBMIT ANY EVI DENCE OR EXPLANATION TO SUBSTANTIATE ITS CLAIM AS MADE IN TH E GROUNDS OF APPEAL. WE FIND THAT BEFORE THE CIT-A THERE WAS NO PROPER REPRESENTATION OR EXPLANATION ON BEHALF OF THE ASSE SSEE IN SUBSTANTIATING ITS CLAIM BY ANY EVIDENCE AND EXPLAN ATION. THEREFORE, TAKING INTO CONSIDERATION MATERIAL EVIDENCE IN THIS REGARD, FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF NA TURAL JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT-A TO DECIDE THE ISSUE IN HAND AFRESH BY GIVING THE ASSE SSEE ADEQUATE OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECT ED NOT TO SEEK ANY ADJOURNMENT. THE ASSESSEE SHALL BE AT LIBERTY TO FI LE REQUISITE EVIDENCES AND EXPLANATION IN SUPPORT OF ITS CONTENT ION AND CLAIM. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 02- 02-2018 SD/- SD/- WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :02-02-2018 3 ITA NO.2186/KOL/2016 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: M/S. AVENUE SALES PVT. LTD 1, CROOKED LANE, 2 ND FLOOR, ROOM NO. 208, KOLKATA-69. 2 RESPONDENT :INCOME TAX OFFICER, WARD 1(3), KOLKATA AAYKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA