M/s. Kartik Prasad, Kolkata V. ITO, Ward - 33(2), Kolkata, Kolkata

ITA 252/KOL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4932 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 19-02-2016
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: SANTOSH KUMAR AGARWAL
• Section: 143(3)

Judgement Text

I.T.A. NO. 252/KOL./2016 ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 252 /KOL/ 2016 ASSESSMENT YEAR: 2008-2009 M/S. KARTIK PRASAD,................................ ............................APPELLANT 33/1, N.S. ROAD, ROOM NO. 842, KOLKATA-700 001 [PAN : AAAFY 2514 K] -VS.- INCOME TAX OFFICER,................................ ............................RESPONDENT WARD-33(2), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700 071 APPEARANCES BY: SHRI SANTOSH KUMAR AGARWAL, FCA, FOR THE ASSESSEE MD. GHAYAS UDDIN, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MAY 11, 2016 DATE OF PRONOUNCING THE ORDER : MAY 13, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKATA DAT ED 10.12.2015 FOR THE ASSESSMENT YEAR 2008-09 PASSED EX PARTE, WHEREB Y HE CONFIRMED THE ADDITIONS MADE BY THE ASSESSING OFFICER TO THE TOTA L INCOME OF THE ASSESSEE ON ACCOUNT OF DISALLOWANCE OF LABOUR CHARG ES, UNDISCLOSED STOCK/WIP AND DISALLOWANCE OF CONSUMABLE STORES AMO UNTING TO RS.7,19,210, RS.32,304/- AND 43,882/- RESPECTIVELY. 2. THE ASSESSEE IN THE PRESENT CASE IS A PARTNERSHI P FIRM, WHICH IS ENGAGED IN THE BUSINESS OF CIVIL CONSTRUCTION. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 30.09.2 008 DECLARING TOTAL INCOME OF RS.43,836/- ON GROSS RECEIPT OF RS.97,51, 656/-. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN O RDER DATED I.T.A. NO. 252/KOL./2016 ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 3 30.12.2010, THE TOTAL INCOME OF THE ASSESSEE WAS DE TERMINED BY THE ASSESSING OFFICER AT RS.8,39,232/- AFTER MAKING ADD ITIONS ON ACCOUNT OF DISALLOWANCE OF LABOUR CHARGES AMOUNTING TO RS.7,19 ,210/-, UNDISCLOSED STOCK/WIP AMOUNTING TO RS.32,304/- AND DISALLOWANCE OF CONSUMABLE STORES AMOUNTING TO RS.43,882/-. AGAINST THE SAID O RDER OF THE ASSESSING OFFICER, AN APPEAL WAS PREFERRED BY THE ASSESSEE BE FORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON T HE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE AP PEAL OF THE ASSESSEE FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) PRO CEEDED TO DISMISS THE SAME EX PARTE CONFIRMING ALL THE THREE ADDITIONS MA DE BY THE ASSESSING OFFICER. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPE ALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 3. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASESSEE, DETAILS AND DOCUMENTS REQUIRED TO PUT FORTH THE ASSESSEES CASE BEFORE THE LD. CIT(APPEALS) WERE NOT FULLY AVA ILABLE WITH THE ASSESSEE AT THE RELEVANT TIME AND IN THE ABSENCE OF THE SAME, HE COULD NOT APPEAR AND REPRESENT THE CASE OF THE ASSESSEE BEFOR E THE LD. CIT(APPEALS) ON THE DATES WHEN THE APPEAL OF THE ASSESSEE WAS FI XED FOR HEARING. HE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT AND URGED TH AT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PUT FORTH HIS CASE ON MERIT BEFORE THE LD. CIT(APPEALS) BY SENDING THE MATTER BACK TO HIM. ALT HOUGH THE LD. D.R. HAS STRONGLY OBJECTED TO THIS REQUEST MADE BY THE LD. C OUNSEL FOR THE ASSESSEE, I AM OF THE VIEW THAT SUCH OPPORTUNITY CAN BE GIVEN TO THE ASSESSEE IN THE INTEREST OF JUSTICE KEEPING IN VIEW ALL THE FACTS O F THE CASE BUT SUBJECT TO PAYMENT OF THE TOKEN COST OF RS.1,000/-. ACCORDINGL Y, THE ASSESSEE IS DIRECTED TO PAY A SUM OF RS.1,000/- TO THE PRIME MI NISTERS RELIEF FUND. SUBJECT TO THE SAID PAYMENT, THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) PASSED EX PARTE IS SET ASIDE AND THE MATTER IS REMI TTED BACK TO HIM WITH A DIRECTION TO DISPOSE OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE. THE AS SESSEE IS DIRECTED TO I.T.A. NO. 252/KOL./2016 ASSESSMENT YEAR: 2008-2009 PAGE 3 OF 3 COMPLY WITH THE REQUIREMENTS OF THE LD. CIT(APPEALS ) AND EXTEND ALL POSSIBLE COOPERATION IN ORDER TO ENABLE HIM TO DISP OSE OF THE APPEAL EXPEDITIOUSLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON MAY 13, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 13 TH DAY OF MAY, 2016 COPIES TO : (1) M/S. KARTIK PRASAD, 33/1, N.S. ROAD, ROOM NO. 842, KOLKATA-700 001 (2) INCOME TAX OFFICER, WARD-33(2), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700 071 (3) COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKAT A, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.