M/s Satabdi Vincom Pvt. Ltd., Kolkata V. ITO, WD-6(1), KOLKATA, Kolkata

ITA 428/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1298 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 14-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR CIT LD
• Assessee Lawyers: S M SURANA LD

Judgement Text

1 ITA NO.428/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA BEFORE: SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO. 428/KOL/2016 A.Y: 2008-09 M/S. SATABDI VINCOM VS. I.T.O., WARD 6(1), KOLKAT A PVT. LTD. PAN: AAKCS 9972L [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : SHRI S.M SURANA, ADVOCATE, LD.AR FOR THE RESPONDENT : SHRI SAURABH KUMAR, ADDL.CI T, LD.SR.DR DATE OF HEARING : 12-10-2017 DATE OF PRONOUNCEMENT : 25-10-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 2, KOLKATA D T. 04-02-2016 FOR THE A.Y 2008-09. 2. THE ONLY ISSUE TO BE DECIDED AS TO WHETHER THE C IT-A IS JUSTIFIED IN PASSING EX PRATE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE IN THE FACTS AND CIRCUMSTAN CES OF THE CASE. 3. THE LD.AR SUBMITS THAT THE ASSESSEE PUT IN APPEA RANCE BEFORE THE CIT-A IN RESPONSE TO NOTICE ISSUED U/S. 250 OF THE ACT THROUGH ITS REPRESENTATIVE. BUT, HOWEVER, THE CIT-A WITHOUT GI VING REASONABLE OPPORTUNITY DISPOSED OFF THE APPEAL EX PARTE AND PRAYED TO REMAND THE APPEAL ISSUES TO THE FILE OF CIT-A FOR FRESH AD JUDICATION. 4. ON THE OTHER HAND, THE LD.DR OPPOSED TO THE SAME AS SUBMITTED BY THE LD.AR OF THE ASSESSEE. HE ALSO SUBMITTED THA T INSPITE OF HAVING SUFFICIENT OPPORTUNITY OF HEARING THE ASSESSEE DID NOT PROSECUTE ITS CASE, BUT SOUGHT ADJOURNMENTS MANY TIMES AND PRAYE D TO DISMISS THE APPEAL OF THE ASSESSEE. 2 ITA NO.428/KOL/2016 5. HEARD BOTH THE PARTIES AND PERUSED THE RECORD. B EFORE US THE LD.AR SUBMITTED THAT THE CIT-A PASSED EX PARTE ORDER WITHOUT GIVING SUFFICIENT TIME TO ASSESSEE TO PROSECUTE ITS CASE. WE FIND THAT THE AO DETERMINED THE TOTAL TAXABLE INCOME OF THE A SSESSEE AT RS.2,26,63,998/-. IN OUR OPINION THAT FOR THE GROU NDS OF APPEAL RAISED BY THE ASSESSEE BEFORE THE CIT-A REQUIRES AS SISTANCE OF ASSESSEE BY PLACING EVIDENCES IN SUPPORT OF THE CON TENTION. SINCE THE CIT-A PASSED EX PARTE ORDER ADMITTEDLY THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE IN THE FIR ST APPELLATE PROCEEDINGS, TAKING INTO CONSIDERATION THE SUBMISSI ONS OF THE ASSESSEE AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE(S) TO THE FILE OF THE CIT-A FOR HI S FRESH CONSIDERATION AND TO PASS A FRESH ORDER AS PER LAW. THE ASSESSEE SHALL BE AT LIBERTY TO FILE EVIDENCES, IF ANY, TO SUBSTANTIATE HIS CASE . THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY FURTHER ADJOURNMENT BEFOR E THE CIT-A IN THE FIRST APPELLATE PROCEEDINGS. THEREFORE, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 25-1 0-2017 SD/- SD/- P.M. JAGTAP S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25-10-2017 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT: M/S. SATABDI VINCOM PVT. LIMITED C/O RAJ ESH MOHAN & ASSOCIATES, UNIT NO. 18, 5 TH FLOOR, BAGATI HOUSE, 34, GANESH CHANDRA AVENUE, KO LKATA-13. 2 RESPONDENT :INCOME TAX OFFICER, WARD 6(1), KOLKATA, AAYKAR 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,ITAT,KOL 3 ITA NO.428/KOL/2016