M/s Deepak Spinners Ltd., Kolkata V. DCIT, CIR-11, KOLKATA, Kolkata

ITA 394/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1021 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 09-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARYA CIT LD
• Assessee Lawyers: S JHAJHARIA LD
• Section: 43B

Judgement Text

1 ITA NO.394/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA BEFORE: SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER, AND SHRI DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER I.T.A NO. 394/KO L/2016 A.Y: 20 08-09 M/S. DEEPAK SPINNERS LTD VS. D.C.I.T, CIR-11(1), K OLKATA PAN AABCD0387R [APPELLANT] [RESPOND ENT] FOR THE APPELLANT : SHRI S. JHAJHARIA, LD.AR FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARYA, ADDL.CIT, LD. SR.DR DATE OF HEARING : 12-10-2017 DATE OF PRONOUNCEMENT : 15-11-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 9, KOLKATA D T. 29-01-2016 FOR THE A.Y 2008-09. 2. THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER TH E CIT-A IS JUSTIFIED IN PASSING AN EX PARTE ORDER WITHOUT THERE BEING SUFFICIENT OPPORTUNITY TO THE ASSESSEE IN THE FACTS AND CIRCUM STANCES OF THE CASE. 3. THE LD. AR SUBMITS THAT THE ASSESSEE DID NOT REC EIVE ANY NOTICE FROM THE CIT-A, THEREBY THE ASSESSEE HAD NO OPPORTU NITY FOR SUBSTANTIATING THE CLAIM OF ASSESSEE. THUS, HE SOUG HT TO REMAND THE ISSUE(S) TO THE FILE OF THE CIT-A AND TO CONSIDER T HE GROUNDS RAISED BEFORE HIM BY THE ASSESSEE AND TO PASS A FRESH ORDE R AS PER LAW. 4. ON THE OTHER HAND, THE LD. DR OBJECTED TO THE AB OVE SUBMISSIONS OF ASSESSEE AND REFERRED TO PARA 2 OF T HE IMPUGNED ORDER OF THE CIT-A AND ARGUED THAT HEARING WAS FIXED ON 1 9-03-2015 VIDE NOTICE ISSUED ON 26-02-2015. BUT ON THAT DAY NEITHE R THE ASSESSEE 2 ITA NO.394/KOL/2016 NOR ANY WRITTEN REPLY WAS FILED BEFORE HIM. THEREAF TER, THE CIT-A ISSUED SEVEN (7) NOTICES, BUT THERE WAS NO COMPLIAN CE FROM THE ASSESSEE. IN SUCH CIRCUMSTANCES, THE LD.DR PRAYED T O DISMISS THE APPEAL OF ASSESSEE. 5. HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. WE FIND THAT THE ASSESSEE RAISED AS MANY AS EIGHT GROUNDS OF APPEAL BEFORE THE CIT-A CHALLENGING THE ASSESSMENT ORDER IS BAD IN LAW AND ALSO DISALLOWANCES MADE U/S. 40(A)(IA), ON ACCOUNT OF SUNDRY BALANCES WRITTEN OFF, U/S. 43B AND ON ACCOUNT OF TD S ETC. ADMITTEDLY, THERE WAS NO REPRESENTATIVE OF THE ASSESSEE BEFORE THE CIT-A AS WOULD BE SEEN FROM THE IMPUGNED ORDER OF THE CIT-A. THEREFORE, CONSIDERING THE SUBMISSIONS OF THE LD.AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE(S) TO THE FILE OF THE CIT-A WITH THE DIRECTION THAT HE SHALL CONSIDER THE GROUNDS OF APPEAL AFRESH AND TO PASS A FRESH ORDER AS PER LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. TH E ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE CIT AND NOT TO SEEK ANY ADJOURNMENT BEFORE THE CIT-A FOR SPEEDY DISPOSAL OF THE ISSUE(S ). THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES, IF ANY, TO SUBSTANTIATE ITS CLAIMS. THEREFORE, THE GROUNDS RAISED BY THE ASSESS EE ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 15- 11-2017 SD/- SD/- ARJUN LAL SAINI S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15-11-2017 3 ITA NO.394/KOL/2016 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: M/S. DEEPAK SPINNERS LTD C/O SA LARPURIA JAJODIA & CO. 7 C.R AVENUE, KOLKATA-72. 2 RESPONDENT/DEPARTMENT: THE DCIT, CIR-11(1), KOL. AA YKAR BHAWAN, P-7 CHOWRINGHEE SQUARE, KOLKATA-69. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O I TAT KOLKATA