Rahimia Lands & Tes Co. (P) Ltd., Kolkata V. D.C.I.T.,Circle-4(2), Kolkata

ITA 454/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6315 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 11-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Revised return; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT, KZ] I.T.A. NO. 454/KOL/2019 ASSESSMENT YEAR: 2015-16 RAHIMIA LANDS & TEA CO. (P) LTD....................................................APPELLANT 2, OSWAL CHAMBERS, CHURCH LANE, HIGH COURT, KOLKATA 700 001. [PAN: AABCR 3286 R] DCIT, CIR 4(2), KOLKATA.....................................RESPONDENT P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SOUMYAJIT DASGUPTA, ACIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 29, 2019 DATE OF PRONOUNCING THE ORDER : AUGUST 02, 2019 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 2, KOLKATA DATED 08.01.2019 PASSED EX-PARTE WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY WHICH IS ENGAGED IN THE BUSINESS OF MANUFACTURING AND SELLING OF TEA & COFFEE. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 05.11.2015 DECLARING A LOSS OF RS. 59,31,537/-. THEREAFTER A REVISED RETURN FILED BY THE ASSESSEE ON 12.11.2015 DECLARING A LOSS OF RS. 23,72,614/-. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 11.12.2017, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 2,38,494/- AFTER MAKING THE FOLLOWING ADDITIONS: 1. UNDISCLOSED INCOME RS. 3,59,709/- 2. DISALLOWANCE OF BELATED PAYMENT OF CONTRIBUTION TOWARDS EMPLOYEES PF RS. 18,84,429/- 3. DISALLOWANCE OUT OF EXPENSES RS. 3,66,970/- 2 I.T.A. NO. 454/KOL/2019 ASSESSMENT YEAR: 2015-16 RAHIMIA LANDS & TEA CO (P) LTD. 3. AGAINST THE ORDER PASSED BY THE AO U/S 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS NON-APPEARANCE OF THE ASSESSEE WHEN THE SAID APPEAL WAS CALLED FOR HEARING ON 07.01.2019, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 08.01.2019. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS FILED THIS APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING FIXED IN THIS APPEAL BEFORE THE TRIBUNAL, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THIS APPEAL OF THE ASSESSEE IS THEREFORE BEING DISPOSED OF EX-PARTE AFTER HEARING THE ARGUMENTS OF THE LEARNED DR AND PERUSING THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERVED THAT THE APPEAL FILED BY THE ASSESSEE BEFORE HIM WAS FIXED FOR HEARING BEFORE THE LD. CIT(A) INITIALLY ON 26.11.2018. THE ASSESSEE SOUGHT ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY THE HEARING WAS ADJOURNED BY THE LD. CIT(A) TO 07.01.2019. ON 07.01.2019, NONE HOWEVER APPEARED BEFORE LD. CIT(A) AND THE APPEAL OF THE ASSESSEE, THEREFORE, WAS DISMISSED BY THE LD. CIT(A) FOR NON-PROSECUTION. 5. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE CASE AS NARRATED ABOVE, I AM OF THE VIEW THAT PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD WAS NOT GIVEN BY THE LD. CIT(A) TO THE ASSESSEE AND THE APPEAL OF THE ASSESSEE WAS DISMISSED BY HIM FOR NON-PROSECUTION FOR THE NON-APPEARANCE OF THE ASSESSEE ON ONE DATE OF HEARING WITHOUT GIVING ANY MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. EVEN THE LEARNED DR HAS NOT BEEN ABLE TO DISPUTE THIS POSITION WHICH IS CLEARLY EVIDENT FROM THE RECORD. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE 3 I.T.A. NO. 454/KOL/2019 ASSESSMENT YEAR: 2015-16 RAHIMIA LANDS & TEA CO (P) LTD. APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND AUGUST, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 02/08/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. RAHIMIA LANDS & TEA CO. (P) LTD., 2, OSWAL CHAMBERS, CHURCH LANE, HIGH COURT, KOLKATA 700 001. 2. DCIT, CIR 4(2), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA