M/s Topline Dealers (P) Ltd., Kolkata V. ITO, Ward-3(3), Kolkata, Kolkata

ITA 2225/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1648 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 23-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD
• Section: 143(3)

Judgement Text

1 ITA NO.2225/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. 2225/K OL/2016 A.Y: 2012 -13 M/S. TOPLINE DEALERS VS. I.T.O., WARD 3(3), KOLK ATA PVT. LTD PAN: AABCT 0934G [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : ADJ. PETITION FILED, REJEC TED SHRI K. DIXIT, STAFF APPEARED FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJEE, ADDL.CIT, LD.SR.DR DATE OF HEARING : 31-01-2018 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 D T. 20-09-2016 FOR THE A.Y 2012-13, WHEREIN HE CONFIRMED THE ORDER OF THE AO PASSED U/S. 143(3) 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 ORDER OF THE AO IN T HE FACTS AND CIRCUMSTANCES 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. 30- 01-2018 IN RESPECT OF MR. RAVI TULSIYAN, FCA, IS O N RECORD AND PRAYED FOR AN ADJOURNMENT STATING THAT SRI RAVI TU LSIYAN, FCA, WHO IS ENGAGED AS AR IN THIS APPEAL IS UNWELL AND SUFFE RING FROM THROAT INFECTION AND IN VIEW OF ABOVE, PRAYED TO ADJOURN T HE CASE TO ANY OTHER DATE CONVENIENT TO THE BENCH. 2 ITA NO.2225/KOL/2016 4. THE LD. DR SUBMITS THAT THE ASSESSEE DID NOT APP EAR BEFORE THE CIT-A AND ALSO FAILED TO FILE PROPER EVIDENCE AND E XPLANATION IN SUBSTANTIATING THE CLAIM OF ASSESSEE. FOR NON APPEA RANCE AND NON SUBMISSION OF EVIDENCE AND EXPLANATION, THE CIT-A C ONFIRMED THE ORDER OF AO EX PARTE. AFTER PERUSING THE CASE RECORD AND HEARING THE LD.DR, WE DISMISS THE ADJOURNMENT PETITION AND PROC EED TO DISPOSE OF THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RE CORD. 5. ON PERUSAL OF RECORD, WE FIND THAT NEITHER THE A SSESSEE NOR ANY REPRESENTATIVE ON BEHALF OF THE ASSESSEE APPEARED B EFORE THE CIT-A TO PROSECUTE ITS CASE BY RENDERING PROPER EXPLANATI ON AND EVIDENCE SUPPORTING GROUNDS OF APPEAL. ACCORDING TO CIT-A, N ONE APPEARED FOR ASSESSEE AND FAILED TO SUBMIT ANY EVIDENCE OR EXPLA NATION TO SUBSTANTIATE ITS CLAIM AS MADE IN THE GROUNDS OF AP PEAL BEFORE THE CIT-A. WE FIND THAT BEFORE THE CIT-A THERE WAS NO P ROPER REPRESENTATION OR EXPLANATION ON BEHALF OF THE ASSE SSEE IN SUBSTANTIATING ITS CLAIM BY ANY EVIDENCE AND EXPLAN ATION. THEREFORE, TAKING INTO CONSIDERATION THE MATERIAL EVIDENCE ON RECORD, 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 02-0 2-2018 SD/- SD/- WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 02-02-2018 3 ITA NO.2225/KOL/2016 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: M/S. TOPLINE DEALERS PVT. LTD 36/2 VIVEKANAND ROAD, KOLKATA-700 007. 2 RESPONDENT :INCOME TAX OFFICER, WARD 3(3), KOLKATA AAYKAR BHAWAN, P-7 CHOWRINGHEE SQUARE, KOLKATA-69. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA