Itemax Engineering Services Pvt. Ltd., Bardhaman V. DCIT, Cir-2(1), Kolkata, Kolkata

ITA 244/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1438 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 11-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA ी संजय गग या यक सद यएवं ी राजेश क ु मार, लेखा सद य के सम [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 244/Kol/2019 आयकर अपील सं या–244/कोल/2019 Assessment Year : 2012-13 नधा रण वष ः 2012-13 Itemax Engineering Services Pvt. Ltd. (PAN: AACCD 3977 A) Vs. DCIT, Circle-2(1), Kolkata Appellant / (अपीलाथ)) Respondent / (+,यथ)) Date of Hearing / स ु नवाई क. त0थ 22.08.2022 Date of Pronouncement/ आदेश उ2घोषणा क. त0थ 29 .08.2022 For the Appellant/ नधा 4रती क. ओर से None For the Respondent/ राज व क. ओर से Shri Manish Kanojia, CIT Smt. Ranu Biswas, Addl. CIT ORDER / आदेश Per Bench: This is the appeal preferred by the assessee is against the order of the Ld. Commissioner of Income Tax(Appeals)-1, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 31.08.2019 for the AY 2012-13. 2. None appeared on behalf of the assessee. 2 I.T.A. No.244/Kol/2019 Assessment Year: 2012-13 Itemax Engineering Services Pvt. Ltd. 3. The assessee has raised various grounds of appeal challenging the order passed by the Ld. CIT(A). However, we observe that despite best effort on the part of the by the registry , the notice could not be served on the assessee and returned unserved with the remarks that no such company was ever existed on the given address in the appeal memo. We observe from the order of AO as well as appellate order under challenge before us that the assessee has not appeared before both the authorities below. We also note that the assessment was framed u/s 144 of the Act as no one appeared before the AO. Similarly in the appellate proceedings before the Ld. CIT(A) neither the assessee nor his authorized representative appeared to present its case on merit. Further , during the course of hearing, the ld Departmental Representative brought to our notice that the directors of these bogus companies were not traceable despite best effort by the department and all these companies are shell companies and were part of scam operated by unscrupulous elements on whom the law could not lay its hands. Under these circumstances, we are of the considered view that the appeal of the assesse should be disposed off ex-parte as the assesse is not attending the proceedings and a lot of time and energy are being wasted in the procedural matters in adjourning these case and sending notices time and again which are returned unserved. 4. After hearing Ld. D.R and after of the perusal of various grounds of appeal reveals we note that the additionsas made by the AO were on the account of introduction of unexplained share capital and various others unexplained liabilities which could not be verified by both the authorities below as the assesse did not appear at all. We further note that both the authorities below have given findings on these additions that this introduction of money/liabilities remained unexplained and the investigation carried out by the revenue points to the deeper conspiracy to routing the unaccounted money in the form of share capital/share premium. We further observe that the assessee has not filed any evidences/confirmations/produce books of accounts before us to take a contrary view. Under this circumstance, we do not find any infirmity in the order of Ld. CIT(A) and are inclined to uphold the same by dismissing the appeal of the assessee. 3 I.T.A. No.244/Kol/2019 Assessment Year: 2012-13 Itemax Engineering Services Pvt. Ltd. 5. In the result, the appeal of the assessee stands dismissed. Order is pronounced in the open court on 29 th August, 2022 Sd/- Sd/- (Sanjay Garg /संजय गग ) (Rajesh Kumar/ राजेश क ु मार) Judicial Member/ या यक सद य Accountant Member/लेखा सद य Dated: 29 th August, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- Itemax Engineering Services Pvt. Ltd., D-14, R.S. Bithi City Centre, Durgapur, Paschim Bardhaman-713216. 2. Respondent – DCIT, Circle-2(1), Kolkata 3. Ld. CIT(A)- 1, Kolkata (Sent through e-mail) 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata