M/s M.L. Dalmiya & Co. Ltd., Kolkata V. JCIT, Range-7, Kolkata, Kolkata

ITA 2190/KOL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6564 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 11-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD
• Assessee Lawyers: AKKAL DUDHWEWALA ACA LD
• Section: 143(3)

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI S.S.VISWA NETHRA RAVI, JM ITA NO. 2190/KO L/2016 A.Y : 2011-12 M/S. M.L. DALMIYA & VS. JOINT COMMISSIONER OF CO. LTD. INCOME-TAX, RANGE-7, PAN: AABCM7841F KOLKATA [ APPELLANT ] [ RESPONDENT ] APPELLANT BY : SHRI AKKAL DUDHWEWALA, AC A, LD.AR RESPONDENT BY : SHRI ARINDAM BHATTACHARJE E, ADDL.CIT, LD.SR.DR DATE OF HEARING : 29-01-2018 DATE OF PRONOUNCEMENT : 2 0-04-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER D T. 02-08-2016 OF THE CIT-A, 2, KOLKATA FOR THE A.Y 2011-12, WHEREIN HE PASSED THE ORDER EX PARTE. 2. THE LD.AR SUBMITS THAT THERE WAS NO OPPORTUNITY TO ASSESSEE BEFORE THE CIT-A, BUT, THE CIT-A DISMISSED THE APPEAL OF A SSESSEE BY EX PARTE AND CONFIRMED THE ORDER OF THE AO. BEFORE THE CIT-A THE ASSESSEE FILED ADJOURNMENT APPLICATIONS FROM TIME TO TIME AND WITH OUT CONSIDERING THE SAME, DISMISSED THE APPEAL OF ASSESSEE BY EX PARTE AND CONFIRMED THE ORDER OF THE AO PASSED U/S. 143(3) OF THE ACT, WHIC H IS NOT JUSTIFIED AND URGED TO REMAND THE ISSUE(S) INVOLVED IN THIS APPEA L TO THE FILE OF THE CIT- A FOR HIS FRESH ADJUDICATION. 3. ON THE OTHER HAND, THE LD.DR OBJECTED TO THE ABO VE SUBMISSIONS OF THE LD.AR AND REFERRED TO PAGE 2 OF THE ORDER OF TH E CIT-A AND ARGUED THAT THE CIT-A ACCORDED SUFFICIENT OPPORTUNITY OF HEARIN GS TO THE ASSESSEE, BUT THE ASSESSEE FAILED TO APPEAR WITH ITS CONTENTIONS AND KEPT ON FILING ITA NO. 2190/KOL/2016 2 ADJOURNMENT APPLICATIONS BEFORE THE CIT-A. THE ASSE SSEE HAS NOT RESPONDED TO THE NOTICES ISSUED BY THE CIT-A. INSPI TE OF HAVING SUFFICIENT OPPORTUNITY, THE ASSESSEE DID NOT AVAIL THIS OPPORT UNITY TO PROSECUTE ITS CASE BEFORE THE CIT-A AND IT WAS JUSTIFIED AS THER E WAS NO REPRESENTATION OF THE ASSESSEE. 4. HEARD BOTH THE PARTIES AND PERUSED THE RECORD. O N PERUSAL OF ORDER OF CIT-A, WE FIND THAT THE CIT-A ISSUED NOTICES FIX ING THE DATES FOR THE HEARING AND THE ASSESSEE REMAINED ABSENT BEFORE THE CIT-A BY FILING OF ADJOURNMENT APPLICATIONS FROM TIME TO TIME. IT IS O BSERVED THAT THE AO MADE ADDITIONS ON ACCOUNT OF DISALLOWANCE U/SEC. 14 A, CAPITAL GAIN, FOREIGN TRAVEL AND PROVISION FOR INTERNAL AUDIT, WH ICH REQUIRES ASSISTANCE FROM THE ASSESSEE AND AS NOTED ABOVE, NO OPPORTUNIT Y WAS THERE TO ASSESSEE TO PROSECUTE ITS CASE. TAKING INTO CONSID ERATION THE FACTS OF THE CASE AND THE ISSUES INVOLVED IN THE APPEAL AND THE SUBMISSIONS OF LD. AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE(S) TO THE FILE OF THE CIT-A FOR HIS FRESH CON SIDERATION. THE ASSESSEE IS DIRECTED NOT TO SEEK ANY ADJOURNMENT BEFORE THE CIT -A. THE ASSESSEE SHALL BE AT LIBERTY TO FILE NECESSARY EVIDENCES AND EXPLANATION IN SUPPORT OF ITS CLAIM/ CONTENTION. THE GROUNDS RAISED BY THE A SSESSEE IN THE APPEAL ARE ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 20-04-2018 SD/- SD/- WASEEM AHMED S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 20-04-2018 ITA NO. 2190/KOL/2016 3 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: M/S.M.L. DALMIYA & CO. LTD 32 SHAKESPEARE SARANI, KOLKATA-700 017. 2 RESPONDENT/DEPARTMENT: THE JOINT COMMISSIONER OF INCOME TAX, RANGE-7, KOLKATA, AAYKAR BHAWAN, P-7 CHOWRINGHEE SQUARE, KOLKATA-69. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL