M/s Aryan Wire Pvt. Ltd., Kolkata V. I.T.O Wd - 9(1),kolkata, Kolkata

ITA 2240/KOL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4066 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 29-09-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 12-08-2013
• Court: TRIBUNAL

Judgement Text

ITA NO. 2240/KOL/13 M/S. ARYAN WIRE PVT. LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL,B BENCH KOLKATA BEFORE : SHRI M.BALAGANESH,ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 2240/KOL/2013 A.Y: 2003-04 M/S. ARYAN WIRE PVT. LTD VS. I.T.O., WARD 9(1), KOLKATA PAN: AADCA 8587G (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE, AR FO R THE ASSESSEE NONE APPEARED FOR THE R EVENUE DATE OF HEARING : 19-12-2016 DATE OF PRONOUNCEMENT : 19-12-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 06-05-2013 PASSED BY THE COMMISSIONER OF INCO ME TAX(APPEALS)-XIX, KOLKATA FOR THE ASSESSMENT YEAR 2003-04. 2. NONE APPEARED ON BEHALF OF REVENUE. SO WE HAVE D ECIDED TO DISPOSE OF THE APPEAL AFTER HEARING THE LD.AR AND P ERUSING THE MATERIAL AVAILABLE ON RECORD. 3. AT THE OUTSET, IT WAS SUBMITTED BY THE LD.AR OF THE ASSESSEE THAT THE CIT-A PASSED AN EX PARTE ORDER WITHOUT AFF ORDING SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE A ND ALSO REFERRED PARA NO. 3 OF THE IMPUGNED ORDER OF THE CI T-A. HE FURTHER ARGUED THAT THE CASE WAS PROSECUTED THROUG H ITS LD. AR AND INSPITE OF WHICH, THE CIT-A DISMISSED THE APPEA L BY ITA NO. 2240/KOL/13 M/S. ARYAN WIRE PVT. LTD 2 OBSERVING THAT THE APPELLANT WAS IN HABIT OF NON CO MPLIANCE AND NON CO-OPERATION BEFORE THE AO AS WELL AS BEFORE TH E CIT-A IN APPELLATE PROCEEDINGS. THE LD. AR ALSO SUBMITTED TH AT THE ASSESSEE IS READY TO SUBMIT ALL RELEVANT DETAILS AN D URGED TO REMAND THE APPEAL TO THE CIT-A FOR FRESH ADJUDICATI ON. 4. HEARD THE LD. AR AND PERUSED THE MATERIAL AVAILA BLE ON RECORD. WE FIND FROM THE IMPUGNED ORDER OF THE CIT- A THAT THE LD.AR OF THE ASSESSEE WAS PRESENT ON ALL THE OCCASI ONS BEFORE HIM, BUT THE CIT-A CONFRONTED THE LD. AR OF THE AS SESSEE FOR NON FILING OF THE EVIDENCES BEFORE THE AO AND FOR N ON SUBMISSION OF THE SAME, THE CIT-A DISMISSED THE APPEAL BY FIND ING THAT THE ASSESSEE DOES NOT HAVE TO OFFER ANY EXPLANATION IN SUPPORT OF ITS CLAIM. TAKING INTO CONSIDERATION OF THE SUBMISSIONS OF THE ASSESSEE AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUES INVOLVED IN THIS APPEAL TO THE FILE OF THE CIT-A FOR FRESH ADJUDICATION OF THE SAME. THE ASSES SEE IS ALSO DIRECTED TO CO-OPERATE WITH THE CIT-A IN APPELLATE PROCEEDINGS BY FILING REQUISITE EVIDENCES, IF ANY, TO SUBSTANTI ATE ITS CLAIM AND FOR SPEEDY DISPOSAL OF THE SAME. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 19-12- 2016 SD/- SD/- M.BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 19/12/ 2016 ITA NO. 2240/KOL/13 M/S. ARYAN WIRE PVT. LTD 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ASSESSEE: M/S. ARYAN WIRE PVT. LT D 137 COTTON STREET, KOLKATA-7. 2 THE RESPONDENT/DEPARTMENT: INCOME TAX OFFICER, WARD 9(1), P-7 CHOWRINGHEE SQUARE, KOLKATA-700 069. 3 4. / THE CIT(A) THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPS TRUE COPY, BY ORDER, A SSTT REGISTRAR