Tantia Constructions Limited , Kolkata V. A.C.I.T.,Circle-12(2), Kolkata

ITA 245/KOL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0580 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 25-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3); 250; 80IA

Judgement Text

ITA NO. 245/KOL/2020 ASS ESSMENT YEAR: 2016-2017 TANTIA CONSTRUCTIONS LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 245/KOL/2020 ASSESSMENT YEAR: 2016-2017 TANTIA CONSTRUCTIONS LIMITED,...................... ............................APPELLANT DD-30, 7 TH FLOOR, SALT LAKE CITY, SECTOR-1, KOLKATA-700064 [PAN: AABCT0811E] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ....................RESPONDENT CIRCLE-12(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 APPEARANCES BY: SHRI MANISH TIWARI, FCA, FOR THE APPELLANT SHRI IMOKABA JAMIR, CIT, D.R., FOR THE RESPONDEN T DATE OF CONCLUDING THE HEARING : JUNE 11, 2020 DATE OF PRONOUNCING THE ORDER : JUNE 11, 2020 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATA DAT ED 24.12.2019, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH IS ENGAGED IN THE BUSINESS OF CIVIL CONSTRUCTION. THE LOSS RETURN FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 15.10.2016. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 19.12.2018 , THE FOLLOWING ADDITIONS WERE MADE BY THE ASSESSING OFFICER TO THE TOTAL INCOME OF THE ASSESSEE:- ITA NO. 245/KOL/2020 ASS ESSMENT YEAR: 2016-2017 TANTIA CONSTRUCTIONS LIMITED 2 (I) DISALLOWANCE OF RETENTION MONEY RS.12,23,16,255/ - (II) DISALLOWANCE OF DEDUCTION UNDER SECTION 80IA RS. 7,39,49,596/ - (III) DISALLOWANCE OF BELATED PAYMENT OF EMPLOYEES CONTRIBUTION TOWARDS P.F. & ESI RS. 54,59,292/ - (IV) DISALLOWANCE OF INTEREST UNDER SECTION 201(1A) RS. 32,29,065/ - 3. AGGRIEVED BY THE ORDER OF THE ASSESSING OFFICER UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) CHALLENGING ALL THE FOUR ADDITIONS MAD E BY THE ASSESSING OFFICER AND SINCE THERE WAS NO SATISFACTORY COMPLIA NCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED T HE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORD ER DATED 24.12.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBU NAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERV ED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING BY THE LD. CIT(APPEA LS) ON SIX DIFFERENT DATES AND ALTHOUGH THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ADJOURNMENTS WERE SOUGHT BY THE ASSESSEE BY FILING APPLICATIONS IN MOST OF THE SAID DATES, IT IS OBSERVED THAT THE APPROACH OF THE ASSESSEE DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE THE LD. CIT(APPEALS) WAS CASUAL AND NON-COMPLIANT. AS NOTED BY THE LD. CIT(A PPEALS) IN HIS IMPUGNED ORDER, THERE WAS NO RESPONSE AT ALL FROM T HE ASSESSEES SIDE TO SOME OF THE NOTICES OF HEARINGS SENT BY HIM. NEVERT HELESS, THE LD. CIT(APPEALS) AS PER THE PROVISIONS OF SUB-SECTION ( 6) OF SECTION 250 WAS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESSEE V IDE AN ORDER IN WRITING STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBSERVED THAT THE IMPUGNED ORDER PASSED BY THE LD. ITA NO. 245/KOL/2020 ASS ESSMENT YEAR: 2016-2017 TANTIA CONSTRUCTIONS LIMITED 3 CIT(APPEALS) DOES NOT COMPLY WITH THESE REQUIREMENT S. KEEPING IN VIEW ALL THESE FACTS AND CIRCUMSTANCES OF THE CASE, WE A RE OF THE VIEW, IT WOULD BE FAIR AND PROPER AND IN THE INTEREST OF JUSTICE T O SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE DISMI SSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION AND REMIT THE MATT ER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON M ERIT IN ACCORDANCE WITH LAW AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE SUBJECT TO THE PAYMENT OF COST OF RS.5,000/- BY THE ASSESSEE. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS) AND SHAL L EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT (APPEALS) TO DISPOSE OF THE APPEAL AFRESH EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 11, 2020 . SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VIC E-PRESIDENT) KOLKATA, THE 11 TH DAY OF JUNE, 2020 COPIES TO : (1) TANTIA CONSTRUCTIONS LIMITED, DD-30, 7 TH FLOOR, SALT LAKE CITY, SECTOR-1, KOLKATA-700064 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-4, KOL KATA; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.