M/s Hanuman Steel Wires Pvt. Ltd., Kolkata V. ITO, Ward-3(3), Kolkata, Kolkata

ITA 2286/KOL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6257 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 02-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : D BE NCH, KOLKATA BEFORE : SHRI M. BALAGANESH, ACCOUNTANT ME MBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 2286/KOL/2016 A.Y 2012-13 M/S. HANUMAN STEEL WIRES VS. I.T.O. WARD 3 (3), PVT. LTD. KOLKATA PAN: AAACH 6245D [APPELLANT ] [RESPONDENT ] APPELLANT/ASSESSEE BY : SHRI L.K. KANOONGO, FC A, LD.AR RESPONDENT/DEPARTMENT : SHRI A.BHATTACHARJEE, ADDL. CIT, LD.DR DATE OF HEARING : 26-03-2018 DATE OF PRONOUNCEMENT : 19-06-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THE ABOVE APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DT. 20- 09-2016 OF THE CIT-A, 1, KOLKATA FOR THE A.Y 2012-1 3, WHEREIN HE CONFIRMED THE ORDER OF THE AO PASSED U/S. 143(3) OF THE ACT EX PARTE. 2. THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER T HE CIT-A JUSTIFIED IN PASSING EX PARTE ORDER IN THE FACTS A ND CIRCUMSTANCES OF THE CASE. 3. THE LD. AR SUBMITS THAT THE CIT-A DID NOT PROVID E ADEQUATE OPPORTUNITY TO ASSESSEE TO PROSECUTE ITS CASE REGAR DING GROUNDS OF APPEAL RAISED BEFORE HIM BY THE ASSESSEE. HE SUBMIT S THAT THE CASE OF THE ASSESSEE INITIALLY FIXED ON 23-08-2016 AND W AS ADJOURNED TO 05-09-2016 AND REFERRED TO PARA 3 OF THE ORDER OF C IT-A AND ARGUED THAT THE CIT-A WITHOUT AFFORDING SUFFICIENT TIME PA SSED ORDER EX PARTE ON 20.9.2016, WHICH IS NOT JUSTIFIED AND PRAYED TO REMAND THE ISSUE TO THE FILE OF CIT-A FOR FRESH HEARING. 4. ON THE OTHER HAND, THE LD. DR SUBMITS THAT THER E WAS NON APPEARANCE ON BEHALF OF ASSESSEE BEFORE THE AO AND CIT-A AS WELL. ITA NO.2286/KOL/2016 M/S. HANUMAN STEEL WIRES PVT. LTD 2 THE AO & CIT-A PROVIDED MANY OPPORTUNITIES TO ASSES SEE, BUT, THE ASSESSEE COULD NOT AVAIL THE SAME. HE RELIED ON THE ORDERS OF THE AO & CIT-A. 5. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. THE FACTS REMAIN ADMITTED THAT THERE WAS NO APPEARANCE OR ASS ISTANCE ON BEHALF OF ASSESSEE. IT IS ALSO NOTED FROM PAGE-2 OF THE ASSESSMENT ORDER THAT THE AO HAS GIVEN AMPLE OPPORTUNITIES TO ASSESSEE TO PROSECUTE ITS CASE, BUT, THE ASSESSEE COULD NOT AVA IL THE SAME. IN SUCH CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE TO THE FILE OF THE AO FO R HIS CONSIDERATION AND TO PASS A AFRESH ORDER AS PER LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING TO ASSESSEE TO FILE NECESSARY EVIDENCES AND EXPLANATION IN SUPPORT OF ITS CLAIM/C ONTENTION. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE AO FOR SPEEDY DISPOSAL BY FILING THE NECESSARY EVIDENCES IN SUPP ORT OF THE CLAIM AND CONTENTION. THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 19 -06-2018 SD/- SD/- M. BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19-06-2018 **PP(SR.P.S.): COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: M/S. HANUMAN STEEL WIRES PVT. L TD 8 CAMACT STREET, FLAT NO. 14, 6 TH FLOOR, SHANTINIKETAN, KOLKATA-17. 2 RESPONDENT/DEPARTMENT: INCOME TAX OFFICER, WARD 3(3 ), AAYKAR BHAWAN, 4 TH FLOOR, P-7 CHOWRINGHEE SQ., KOLKATA-69. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER SR.P.S,H.O.O, ITAT .KOL ITA NO.2286/KOL/2016 M/S. HANUMAN STEEL WIRES PVT. LTD 3