Emerald Company Ltd, Kolkata V. I.T.O Ward II(I), Kolkata, Kolkata

ITA 2214/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1893 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 11-12-2014
• Court: TRIBUNAL
• Department Lawyers: BANI BRATA DUTT
• Assessee Lawyers: P R KOTHARI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI N.V. VASUDEVAN, JM & DR. A.L.SAINI, AM ./ ITA NO.2214/KOL/2014 ( / ASSESSMENT YEAR :2009-10) EMERALD COMPANY LTD AS THE BOND COMPANY LTD MERGED INTO EMERALD COMPANY LTD. GRAPHITE INDIA PREMISES, 31 CHOWRINGHEE ROAD, KOLKATA-700001 VS. ITO WARD 11(1), P- 7 CHOWRINGHEE SQUARE, KOLKATA-700069 ./ ./PAN/GIR NO. :AADCE2623D ( /APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI P.R. KOTHARI, FCA /REVENUE BY : SHRI BANI BRATA DUTT ADDL.CIT-DR / DATE OF HEARING : 12/04/2017 /DATE OF PRONOUNCEMENT 26/04/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAI NING TO ASSESSMENT YEAR 2009-10, IS DIRECTED AGAINST AN ORD ER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) XII KOLKATA, I N APPEAL NO. 271/XII/11(1)/11-12, DATED 14.10.2014, WHICH IN TUR N ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) OF THE INCOME TAX ACT,1961 ( HEREINAFTER REFERRED TO AS THE ACT ), DATED 29.11.2011. 2. BRIEF FACTS OF THE CASE QUA THE ASSESSEE ARE THA T THE ASSESSEE FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2009-10 ON 22.09.2009 DISCLOSING A TOTAL INCOME OF RS.20,02,107/-. THE RE TURN OF INCOME WAS PROCESSED U/S 143(1) OF THE ACT ON DATED 03.11.2010 . LATER ON, THE ITA NO.2214/KOL/2014 EMERALD COMPANY LTD (THE BOND COMPANY LTD MERGED) 2 ASSESSEE`S CASE WAS SELECTED FOR SCRUTINY U/S 143( 2) OF THE ACT AND ASSESSING OFFICER COMPLETED THE ASSESSMENT BY MAKIN G VARIOUS ADDITIONS. 3. DISSATISFIED WITH THE ORDER OF THE ASSESSING OFF ICER, THE ASSESSEE FILED AN APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (AP PEALS) WHO HAS CONFIRMED THE ADDITION MADE BY THE ASSESSING OFFICE R, BY PASSING AN EXPARTE ORDER. THE LD CIT(A) OBSERVED THAT ASSESSEE DID NOT ATTEND THE HEARING AND DID NOT FILE THE WRITTEN SUBMISSIONS TH EREFORE, LD CIT(A). AS A RESULT, THE LD CIT(A) TOOK THE VIEW THAT THE ASSESS EE DID NOT WANT TO PURSUE APPEAL THEREFORE LD CIT(A) PASSED THE EXPART E ORDER, I.E. WITHOUT PRESENCE OF THE ASSESSEE. 4. NOT BEING SATISFIED WITH THE ORDER OF THE LD CIT (A), THE ASSESSEE IS IN FURTHER APPEAL BEFORE US AND HAS TAKEN THE FOUR GRO UNDS OF APPEAL. THE FIRST GROUND RAISED BY THE ASSESSEE IS AGAINST THE EX-PARTE DISMISSAL OF APPEAL BY LD CIT(A). GROUND NO. TWO, THREE AND FOUR RAISED BY THE ASSESSEE ARE ON MERITS, WHICH WERE NOT PRESSED BY T HE ASSESSEE, THEREFORE, WE DO NOT ADJUDICATE THEM. THE SOLITARY GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS THAT LD CIT(A) ERRED IN PASSING THE EX-PARTE ORDER WITHOUT ACTUALLY CONSIDERING THE SUBJECT ISSU ES ON MERIT & WITHOUT PROVIDING PROPER OPPORTUNITY OF HEARING. 5. LD AR FOR THE ASSESSEE HAS SUBMITTED THAT BECAU SE OF ILL HEALTH THE ASSESSEE COULD NOT ATTEND THE OFFICE OF THE LD CIT( A). THE LD CIT (A) PASSED THE ORDER IN HURRY WITHOUT PROVIDING FURTHER OPPORTUNITY OF HEARING. THE LD DR FOR THE REVENUE DID NOT OBJECT THE PROPOS ITIONS CANVASSED BY THE LD AR OF THE ASSESSEE. ITA NO.2214/KOL/2014 EMERALD COMPANY LTD (THE BOND COMPANY LTD MERGED) 3 6. WE ARE OF THE VIEW THAT RIGHTS AND DUTIES OF TH E ASSESSEE HAVE NOT BEEN DETERMINED BY THE LD CIT(A), THEREFORE, WE REM IT THE CASE BACK TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO ADJUDI CATE THE ISSUE AFRESH, ON MERIT AFTER PROVIDING ADEQUATE OPPORTUNITY OF HEARI NG TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO FURNISH THE DOCUMENTS, INFORMATION AND EXPLANATION AS REQUIRED, BY THE LD CIT(A). 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE, IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26/0 4/2017. SD/ - (N.V. VASUDEVAN) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 26/04/2017 & ()* /PRAKASH MISHRA ,SR.PS. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) % & , / ITAT, KOLKATA 1. / THE APPELLANT- EMERALD COMPANY LTD 2. / THE RESPONDENT.-ITO, WD-11 (1), KOLKATA 3. 4 ( ) / THE CIT(A), KOLKATA. 4. 4 / CIT 5. 56 7 8 , 8 , / DR, ITAT, KOLKATA 6. 7 9 / GUARD FILE. 5 //TRUE COPY//