PMP Equipments Pvt. Ltd., Kolkata V. ITO, WD-2(1), KOLKATA, Kolkata

ITA 364/KOL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4769 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 04-03-2016
• Court: TRIBUNAL
• Department Lawyers: PRABAL C HOUDHURY
• Assessee Lawyers: SANDEEP AGARWAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

I.T.A. NO. 364/KOL./2016 ASSESSMENT YEAR: 2007-2008 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 364 /KOL/ 2016 ASSESSMENT YEAR: 2007-2008 PMP EQUIPMENTS PVT. LIMITED,....................... ..................APPELLANT FLAT NO. 12, SARAT HOUSE, 12B, SUREN TAGORE ROAD, KOLKATA-700 019 [PAN : AADCP 5626 P] -VS.- INCOME TAX OFFICER,................................ ............................RESPONDENT WARD-2(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI SANDEEP AGARWAL, FCA, FOR THE ASSESSEE SHRI PRABAL CHOUDHURY, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MAY 25, 2016 DATE OF PRONOUNCING THE ORDER : JUNE 03, 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)-5, KOLKATA DAT ED 08.12.2015 FOR THE ASSESSMENT YEAR 2007-08, WHEREBY HE DISMISSED T HE APPEAL OF THE ASSESSEE EX PARTE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH IS ENGAGED IN THE BUSINESS OF RENDERING SERVICES RELATING TO MECH ANICAL JOB WORK. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION W AS FILED BY IT ON 08.09.2007 DECLARING TOTAL INCOME OF RS.39,300/-. I N THE ASSESSMENT I.T.A. NO. 364/KOL./2016 ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 3 COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 24.12.2009, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESS ING OFFICER AT RS.2,01,835/- AFTER MAKING ADDITIONS ON ACCOUNT OF DISALLOWANCE OF PROFESSIONAL CHARGES AMOUNTING TO RS.1,47,350/- AND DISALLOWANCE OF GENERAL EXPENSES AMOUNTING TO RS.15,185/-. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON T HE PART OF THE ASSESSEE TO THE NOTICES FIXING THE SAID APPEAL FOR HEARING ON 06.05.2015, 03.07.2015, 27.07.2015 AND 02.12.2015, THE LD. CIT( APPEALS) PRESUMED THAT THE ASSESESE WAS NOT KEEN TO PURSUE ITS APPEAL . HE ACCORDINGLY DISMISSED THE SAME BY HIS IMPUGNED ORDER PASSED EX PARTE. AGGRIEVED BY THE SAID ORDER OF LD. CIT(APPEALS), THE ASSESSEE HA S PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS POINTED O UT BY THE LD. COUNSEL FOR THE ASSESSEE FROM THE COPY OF RELEVANT FORM FIL ED WITH THE REGISTRAR OF COMPANIES, THERE WAS A CHANGE IN THE ADDRESS OF THE ASSESSEE-COMPANY W.E.F. 01.12.2011. AS FURTHER POINTED OUT BY HIM FR OM THE COPY OF LETTER DATED 12.01.2012 PLACED AT PAGE NO. 17 OF THE PAPER BOOK THAT THE SAID CHANGE OF ADDRESS WAS DULY COMMUNICATED BY THE ASSE SSEE-COMPANY TO THE LD. CIT(APPEALS). THE LD. CIT(APPEALS), HOWEVER , SENT VARIOUS NOTICES OF HEARING TO THE OLD ADDRESS AND SINCE THE SAME WE RE NOT RECEIVED BY THE ASSESSEE-COMPANY, IT COULD NOT COMPLY WITH THE SAME . IN MY OPINION, THERE WAS THUS A SUFFICIENT CAUSE FOR NON-COMPLIANC E ON THE PART OF THE ASSESSEE TO THE VARIOUS NOTICES ISSUED BY THE LD. C IT(APPEALS) FIXING THE APPEAL OF THE ASSESSEE-COMPANY FOR HEARING ON THE V ARIOUS DATES. IN THAT VIEW OF THE MATTER, I SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) AND REMIT THE MATTER BACK TO HIM WITH A DIRECTION T O DISPOSE OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESESE. I.T.A. NO. 364/KOL./2016 ASSESSMENT YEAR: 2007-2008 PAGE 3 OF 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 03, 2016 . SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 3 RD DAY OF JUNE, 2016 COPIES TO : (1) M/S. PMP EQUIPMENTS PVT. LIMITED, FLAT NO. 12, SARAT HOUSE, 12B, SUREN TAGORE ROAD, KOLKATA-700 019 (2) INCOME TAX OFFICER, WARD-2(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKAT A; (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.