M/s. Star Track Agency Pvt. Ltd., Kolkata V. ITO, Ward - 3(2), Kolkata, Kolkata

ITA 418/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2742 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 12-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOUTAM MONDAL
• Assessee Lawyers: ANIKESH BANERJEE; MRS SASWATI MITRA DUTTA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

I.T.A. NO 418/KOL/2018 ASSESSMENT YEAR: 2007-2008 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 418/KOL/2018 ASSESSMENT YEAR: 2007-2008 M/S. STAR TRACK AGENCY PVT. LIMITED,............... ................................APPELLANT 23A, N.S. ROAD, 1 ST FLOOR, KOLKATA-700 001 [PAN: AAECS 4100 N] -VS.- INCOME TAX OFFICER,................................ ............................................RESPOND ENT WARD-3(2), KOLKATA, P-7, CHOWRINGHEE SQUARE, AAYAKAR BHAWAN, KOLKATA-700 069 APPEARANCES BY: SHRI ANIKESH BANERJEE, ADVOCATE & MRS. SASWATI MITR A (DUTTA), ADVOCATE, FOR THE APPELLANT SHRI GOUTAM MONDAL, ADDL. CIT , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JULY 26, 2018 DATE OF PRONOUNCING THE ORDER : AUGUST 29, 2018 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA DAT ED 22.08.2017, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FIL ED BEFORE HIM EX- PARTE . 2. AT THE OUTSET, IT IS NOTED THAT THERE IS A DELAY OF 135 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE T HE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAS MOVED AN APPLICATION SEEKI NG CONDONATION OF THE SAID DELAY AND KEEPING IN VIEW THE REASONS GIVEN TH EREIN, I AM SATISFIED I.T.A. NO 418/KOL/2018 ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 4 THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBUNAL. EVEN THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN THIS REGARD. THE SAID DELAY IS ACC ORDINGLY CONDONED AND THIS APPEAL OF THE ASSESSEE IS BEING DISPOSED OF ON MERIT. 3. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH IS ENGAGED IN THE BUSINESS OF MANAGING WAREHOUSES. IN THE ASSESSM ENT ORIGINALLY COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 30.12.2009, THE TOTAL INCOME OF THE ASSESSEE FOR THE YEAR UNDER CONSIDERA TION WAS DETERMINED BY THE ASSESSING OFFICER AT RS.24,94,840/- AFTER MA KING INTER ALIA AN ADDITION OF RS.10,39,250/- BEING 50% OF THE UNVERIF IABLE PURCHASES. ON APPEAL, THE LD. CIT(APPEALS) DELETED THE SAID ADDIT ION. ON FURTHER APPEAL, THE TRIBUNAL VIDE ITS ORDER DATED 03.05.2013 RESTOR ED THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR VERIFYING THE CLA IM OF THE ASSESSEE FOR THE CONCERNED PURCHASES AFTER GIVING ONE MORE OPPORTUNI TY TO THE ASSESSEE. AS PER THE DIRECTION OF THE TRIBUNAL, OPPORTUNITY W AS GIVEN BY THE ASSESSING OFFICER TO THE ASSESSEE TO SUPPORT AND SU BSTANTIATE ITS CLAIM FOR THE CONCERNED PURCHASES BY FURNISHING THE RELEVANT DETAILS AND DOCUMENTS. ACCORDING TO THE ASSESSING OFFICER, THE ASSESSEE, HOWEVER, FAILED TO FURNISH THE RELEVANT DETAILS AND DOCUMENT S AND IN THE ABSENCE OF THE SAME, THE ASSESSING OFFICER REPEATED THE ADDITI ON OF RS.10,39,250/- TO THE TOTAL INCOME OF THE ASSESSEE ON ACCOUNT OF UNVE RIFIABLE PURCHASES IN THE ORDER DATED 27.10.2014 PASSED UNDER SECTION 254 /143(3) OF THE INCOME TAX ACT, 1961. 4. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 254/143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DIS MISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 22.08.2 017 PASSED EX-PARTE. I.T.A. NO 418/KOL/2018 ASSESSMENT YEAR: 2007-2008 PAGE 3 OF 4 AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS FILED THIS APPEAL BEFORE THE TRIBUNAL. 5. IN SUPPORT OF THE PRELIMINARY ISSUE RAISED BY TH E ASSESSEE IN THIS APPEAL CHALLENGING THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX- PARTE WITHOUT GIVING REASONABLE OPPORTUNITY OF BEING HEA RD, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ADJOURN MENTS WERE SOUGHT BY THE ASSESSEE WHEN ITS APPEAL WAS INITIALLY FIXED FO R HEARINGS BEFORE THE LD. CIT(APPEALS). HE HAS SUBMITTED THAT THE APPEAL OF T HE ASSESSEE AFTER GRANTING THE SAID ADJOURNMENTS WAS FIXED BY THE LD. CIT(APPEALS) FOR HEARING ON 10.08.2017. HE HAS SUBMITTED THAT THE LD . AUTHORIZED REPRESENTATIVE OF THE ASSESSEE ADVOCATE MRS. SASWAT I MITRA (DUTTA) DULY APPEARED BEFORE THE LD. CIT(APPEALS) ON 10.08.2017 AND SOUGHT ADJOURNMENT. ACCORDINGLY THE HEARING WAS ADJOURNED TO 16.08.2017 AND WHEN SHE WENT TO THE OFFICE OF THE LD. CIT(APPEALS) ON 16.08.2017, THE LD. CIT(APPEALS) WAS NOT AVAILABLE IN THE OFFICE AND SH E WAS SUGGESTED TO APPEAR AGAIN WITHIN NEXT TWO DATES. HE CONTENDED TH AT ADVOCATE MRS. SASWATI MITRA (DUTTA), HOWEVER, HAD TO LEAVE FOR BA NKURA OWING TO HER MOTHERS SERIOUS ILLNESS ON 17.08.2017 AND BY THE T IME SHE COULD RETURN BACK AND VISIT THE OFFICE OF THE LD. CIT(APPEALS), THE ORDER WAS ALREADY PASSED BY THE LD. CIT(APPEALS) ON 22.08.2017 DISMIS SING THE APPEAL OF THE ASSESSEE EX-PARTE . SINCE THESE SUBMISSIONS MADE BY THE LD. COUNSEL F OR THE ASSESSEE ARE DULY SUPPORTED BY AN AFFIDAVIT OF ADVOCATE MRS. SASWATI MITRA (DUTTA) AFFIRMING THE RELEVANT FACTS ON OATH, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(APPEALS) WHEN ITS APPEAL WAS FIX ED FOR HEARING. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY T HE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING THE ASSES SEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. AS UNDERTAKE N BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPL IANCE BEFORE THE LD. I.T.A. NO 418/KOL/2018 ASSESSMENT YEAR: 2007-2008 PAGE 4 OF 4 CIT(APPEALS) AND SHALL EXTEND ALL THE POSSIBLE COOP ERATION IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEA L EXPEDITIOUSLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 29, 20 18. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 29 TH DAY OF AUGUST, 2018 COPIES TO : (1) M/S. STAR TRACK AGENCY PVT. LIMITED, 23A, N.S. ROAD, 1 ST FLOOR, KOLKATA-700 001 (2) INCOME TAX OFFICER, WARD-3(2), KOLKATA, P-7, CHOWRINGHEE SQUARE, AAYAKAR BHAWAN, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O. INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.