Get Up Vincom Private Ltd., Kolkata V. DCIT, Circle - 12(2), Kolkata, Kolkata

ITA 2302/KOL/2010

• Counselvise Citation: 230223514 RSA 2010
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 1996-1997
• Appeal Filed On: 31-12-2010
• Court: TRIBUNAL
• Department Lawyers: SHISHIR SINHA
• Assessee Lawyers: A C GANERIWALA
• Keywords: Opportunity of being heard
• Section: 144; 142(1)

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE . .. . . .. . , , , , , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER %& %& %& %& ' ' ' ' / ITA NO . 2302/KOL/2010 () *+/ ASSESSMENT YEAR : 1996-97 (-. / APPELLANT ) GET UP VINCOM PRIVATE LTD., KOLKATA (PAN: AACCG 1796 Q ) - ( - - VERSUS - . (01-./ RESPONDENT ) D.C.I.T., CIRCLE-12(2), KOLKATA -. 2 3 #/ FOR THE APPELLANT: SHRI A.C.GANERIWALA 01-. 2 3 #/ FOR THE RESPONDENT: SHRI SHISHIR SINHA #4 / ORDER ( (( ( . .. .!' !'!' !'. .. . ) )) ), , , , #$ PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 28.10.2003 OF THE CIT(A)-XI, KOLKATA PERTAINING TO A.YR. 1996-97. 2. AT THE TIME OF HEARING BEFORE US, THE LD. CO UNSEL APPEARING ON BEHALF OF THE ASSESSEE HAS SUBMITTED THAT THE AO HAS PASSED AN EX PARTE ORDER U/S 144 OF THE ACT FOR WANT OF DIFFERENT DETAILS BY MENTIONING THAT THE AR WHO APPEARED HAD NOT FILED ANY DETAILS OR EVIDENCES ON THE FACTS AND THE REQUISITI ON MADE IN THE NOTICE U/S 143(2) AND 142(1) OF THE ACT AND THE LD. CIT(A) HAS ALSO PASSE D AN EXPARTE ORDER BASED ON THE MATERIALS AVAILABLE ON RECORD. THEREFORE, HE REQUES TED TO SET ASIDE THE ISSUE TO THE FILE OF THE AO FOR FRESH CONSIDERATION SINCE THE ASSESSE E IS NOW IN A POSITION TO FURNISH ALL THE DETAILS AND EVIDENCES IN SUPPORT OF THE RETURN FILED BY THE ASSESSEE. HE FURTHER GAVE 2 AN UNDERTAKING THAT HE WILL FULLY COOPERATION WITH THE AO IN THE RE-ASSESSMENT PROCEEDINGS,. THEREFORE HE REQUESTED TO SET ASIDE T HE MATTER TO THE FILE OF THE AO. 3. ON THE OTHER HAND, THE LD. DR APPEARING O N BEHALF OF THE REVENUE HAS CONTENDED THAT THE ASSESSMENT YEAR INVOLVED IN THIS CASE IS 1996-97 AND THE ASSESSEE HAS NOT COOPERATED AT THE ASSESSMENT STAGE EVEN AT THE APPELLATE STAGE ALSO. THE LD.CIT(A) HAS GIVEN FIVE ADJOURNMENTS AND THEN THE ASSESSEE HAS NOT COOPERATED. THEREFORE, HE REQUESTED TO IMPOSE SOME COST ON THE ASSESSEE FOR NON COOPERATION IN THE ASSESSMENT PROCEEDINGS AS WELL AS IN THE APPELL ATE PROCEEDINGS. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREFUL PERUSAL OF MATERIALS AVAILABLE ON RECORD IT IS OBSERVED THAT THOUGH THE ASSESSEE HAS BEEN GIVEN SEVERAL OPPORTUNITIES BY THE AO AND THE LD. CIT(A) SINCE TH E LD. COUNSEL OF THE ASSESSEE HAS GIVEN AN UNDERTAKING THAT HE WILL COOPERATE WITH TH E AO AND PRODUCE ALL THE EVIDENCES IN SUPPORT OF THE RETURN FILED BY THE ASSESSEE, IN THE INTEREST OF JUSTICE WE RESTORE THE MATTER REFERRED IN THIS APPEAL TO THE FILE OF THE A O FOR FRESH CONSIDERATION AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE ASSESEE IS ALSO DIRECTED TO COOPERATE WITH THE AO AND FURNISH THE DETAILS CALLE D FOR BY THE AO. KEEPING IN VIEW OF THE FACT THAT NON COOPERATION OF THE ASSESSEE IN THE ASSESSMENT AS WELL BEFORE THE FIRST APPELLATE AUTHORITY WE CONSIDER IT FIT TO IMP OSE A COST OF RS.3,000/- ON THE ASSESSEE AND THE ASSESSEE IS DIRECTED TO PAY THE SA ME WITHIN TWO WEEKS FROM THE DATE OF RECEIPT OF THIS ORDER. 5. IN THE RESULT THE APPEAL OF THE ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 30.06.2011. SD/- SD/- . .. . . .. . , , , , B.R.MITTAL, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , ,, , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 30.06.2011. R.G.(.P.S.) 3 #4 2 0& 5#&*6- COPY OF THE ORDER FORWARDED TO: 1. GET UP VINCOM PRIVATE LTD., NAN COMPLEX, BLOCK M , NEW ALIPORE, KOLKATA-700053. 2 THE D.C.I.T., CIRCLE-12(2), KOLKATA 3. THE CIT, 4. THE CIT(A)-XI, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA 1& 0/ TRUE COPY, #4(;/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES