BMW Ventures Ltd., , Kolkata V. Additional CIT, Range - 8, , Kolkata

ITA 2218/KOL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9381 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Keywords: Set aside
• Section: 143(3)

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2218/KOL/2018 (ASSESSMENT YEAR-2012-13) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 16.05.2018 PASSED BY CIT(A)-3, KOLKATA FOR AY 2012-13 U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) WITH A DELAY OF 101 DAYS. 2. ON PERUSAL OF THE AFFIDAVIT DATED 02.11.2018 AND UPON HEARING BOTH THE PARTIES, THE REASONS STATED IN THE SAID AFFIDAVIT, IN OUR OPINION, REALLY PREVENTED THE ASSESSEE TO FILE APPEAL IN TIME. THUS, THE DELAY OF 101 DAYS IN FILING THE PRESENT APPEAL ARE CONDONED. 3. HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. IT IS NOTED THAT THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A) AGAINST THE ORDER PASSED BY THE AO U/S 143(3) OF THE ACT FOR AY 2012-13. FURTHER, ANOTHER ASSESSMENT U/S 153A/143(3) FOR THE SAME AY WAS COMPLETED AGAINST WHICH ANOTHER APPEAL FILED BEFORE THE CIT(A) ON 30.05.2017. WE FIND ACCORDING TO THE SUBMISSIONS OF THE LD.AR, THE AO REPEATED THE SAME ADDITIONS MADE IN THE REGULAR ASSESSMENT VIDE ASSESSMENT U/S 153C/153A/143(3) OF THE ACT. THE LD.AR SUBMITTED BY BMW VENTURES LTD., C/O-SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, 2 ND FLOOR, SUITE-213, KOLKATA-700069. PAN- AABCB1294R VS ADD. CIT, RANGE-8, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH.SIDDARTH AGARWAL, ADV. RESPONDENT BY SH. RADHEY SHYAM, CIT DR DATE OF HEARING 09.04.2019 DATE OF PRONOUNCEMENT 03 .0 7 .2019 ITA NO.2218/KOL/2018 (ASSESSMENT YEAR-2012-13) PAGE | 2 MISTAKE AND BY WRONG ADVISE OF THE THEN AR FIELD AN APPLICATION DATED 22.02.2018 SEEKING WITHDRAWAL OF THE APPEAL FILED AGAINST THE ORIGINAL ASSESSMENT COMPLETED U/S 143(3) OF THE ACT AND IT WAS ACCORDINGLY WITHDRAWN BY THE CIT(A) VIDE ITS ORDER DATED 12.03.2018. THE LD.AR SUBMITS THAT THE ASSESSEE INTENDS TO RESTORE THE APPEAL FILED AGAINST THE ORIGINAL ASSESSMENT ORDER PASSED U/S 143(3) OF THE ACT AS WAS ADVISED BY SH.S.K.SINGHANIA, FCA, PATNA. IT IS NOTED THAT IN APPEAL AGAINST ORIGINAL ASSESSMENT ORDER WAS FILED BEFORE THE CIT(A)-3, KOLKATA AND THE APPEAL AGAINST THE ORDER PASSED U/S 153C/153A/143(3) OF THE ACT IS PENDING BEFORE THE CIT(A), PATNA. NOW THE CONTENTION OF THE LD.AR IS THAT THE ASSESSEE INTENDS TO PROSECUTE THE ORIGINAL ASSESSMENT PASSED U/S 143(3) AS WELL AS THE ASSESSMENT COMPLETED U/S 153C/153A/143(3) OF THE ACT AND PRAYED TO RESTORE THE APPEAL FILED AGAINST ASSESSMENT U/S 143(3) OF THE ACT TO THE FILE OF CIT(A)-3, KOLKATA. THE LD.DR REPORTED NO OBJECTION AND AGREED FOR THE SUBMISSIONS MADE BY THE LD.AR IN THE INTEREST OF JUSTICE IN RESTORING THE APPEAL BEFORE THE CIT(A)-3, KOLKATA. THUS, THE IMPUGNED ORDER DATED 16.05.2018 IS SET ASIDE. TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR & LD.DR AND FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RESTORE THE APPEAL NO.681/CIT(A)-3/15-16/KOL FOR AY 2012-13 TO THE FILE. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF HIS CLAIM. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03.07.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER DATE:- 03.07.2019 *AMIT KUMAR* ITA NO.2218/KOL/2018 (ASSESSMENT YEAR-2012-13) PAGE | 3 COPY FORWARDED TO: 1. APPELLANT- BMW VENTURES LTD., C/O-SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, 2 ND FLOOR, SUITE-213, KOLKATA- 700069. 2. RESPONDENT- ADD. CIT, RANGE-8, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA