Jawala Steel Ltd. , Kolkata V. DCIT.Cir-1(1), Kol, Kolkata

ITA 513/KOL/2023

AI Insights

Jawala Steel Ltd. filed appeals against the orders passed under section 250 of the Income Tax Act, 1961, for the Assessment Years 2008-09, 2009-10, and 2013-14. The appeals were directed against the reopening of assessments and additions made under section 68 of the Act, which were confirmed by the Commissioner of Income Tax (Appeals). The Tribunal noted the absence of representation from the assessee during the hearings and the lack of a speaking order from the CIT(A) on various additions made by the Assessing Officer. Consequently, the Tribunal restored the matters to the CIT(A) for a fresh decision, instructing that adequate opportunity be provided to the assessee.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128792 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 02-08-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 21-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 148; 144; 142(1); 250; 143(2)

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय गग ग , न्याधयक सदस्य एवं डॉ. मनीष बोरड, ल े खा सदस्य क े समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. Nos.: 512, 513 & 514/KOL/2023 Assessment Years: 2008-09, 2009-10 & 2013-14 Jawala Steel Ltd.....................................................Appellant [PAN: AAACJ 9638 E] Vs. DCIT, Circle-1(1), Kolkata.....................................Respondent Appearances: Assessee represented by: None. Department represented by: Sh. P.P. Barman, Addl. CIT, Sr. D/R. Date of concluding the hearing : August 3 rd , 2023 Date of pronouncing the order : September 18 th , 2023 ORDER Per Manish Borad, Accountant Member: The captioned appeals filed by the assessee pertaining to the Assessment Years (in short ‘AY’) 2008-09, 2009-10 & 2013-14 are directed against separate orders passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’). I.T.A. Nos.: 512, 513 & 514/KOL/2023 AYs: 2008-09, 2009-10 & 2013-14 Jawala Steel Ltd. Page 2 of 5 2. When the case was called none appeared on behalf of the assessee. In the past Mr. Siddarth Agarwal, Adv. was appearing but he sought adjournment and the case was fixed for hearing on 3 rd August, 2023 but today there is no representation on behalf of the assessee nor any adjournment application has been filed. We therefore, decide to adjudicate the appeals on the basis of the records available and the submissions of ld. D/R. 3. The assessee is in appeal before this Tribunal raising the following grounds: AY 2008-09: “1) For that on the facts and circumstances of the case, reopening of the case by issue of notice u/s 148 and the assessment order dated 27.11.2015 passed by DCIT, Cir-1(2), Kolkata is bad in law, without proper jurisdiction and therefore void ab-initio. 2) For that on the facts and circumstances of the case, action of Ld. Commissioner of Income Tax (Appeals), NFAC was wrong in confirming the addition of Rs. 10,00,000/- u/s 68 of the Act. 3) For that on the facts and circumstances of the case, the addition of Rs. 10,00,000/- u/s 68 of the Act is unjustified, unwarranted and therefore untenable in law and same is liable to be deleted in full. 4) We may add, alter, amend or withdraw any grounds of appeal on or before the date of hearing.” AY 2009-10: “1) For that on the facts and circumstances of the case, reopening of the case by issue of notice u/s 148 and the assessment order dated 27.11.2015 passed by DCIT, Cir-1(2), Kolkata is bad in law, without proper jurisdiction and therefore void ab-initio. 2) For that on the facts and circumstances of the case, action of Ld. Commissioner of Income Tax (Appeals), NFAC was wrong in confirming the addition of Rs. 75,00,000/- u/s 68 of the Act. I.T.A. Nos.: 512, 513 & 514/KOL/2023 AYs: 2008-09, 2009-10 & 2013-14 Jawala Steel Ltd. Page 3 of 5 3) For that on the facts and circumstances of the case, the addition of Rs. 75,00,000/- u/s 68 of the Act is unjustified, unwarranted and therefore untenable in law and same is liable to be deleted in full. 4) We may add, alter, amend or withdraw any grounds of appeal on or before the date of hearing.” AY 2013-14: “For that on the facts and circumstances of the case, Ld. CIT (Appeals)-5, Kolkata was grossly erred in dismissing the appeal without speaking order dealing each of the grounds of appeal raised in the appeal. 2) For that on the facts and circumstances of the case, action of Ld. Commissioner of Income Tax (Appeals)-5, Kolkata was grossly erred in dismissing the appeal in summary manner. 3) For that on the facts and circumstances of the case, the order of Ld. CIT(Appeals)-5, dated 03.10.2019 be set-aside and Ld. CIT(Appeals) be directed to pass fresh order after giving opportunity to the appellant. 4) We may add, alter amend or withdraw any grounds of appeal on or before the date of hearing” 4. Ld. D/R vehemently argued supporting the orders of both the lower authorities. 5. We have heard rival contentions and perused the records placed before us. We notice that the assessee which is a limited company has been filing regular return of income for AY 2008-09, AY 2009-10 and AY 2013-14. Thereafter, assessment for AY 2008- 09 & AY 2009-10 have been reopened by issuance of notice u/s 148 of the Act but further, on account of non-appearance of the assessee the assessments have been framed ex-parte u/s 144 r.w.s. 147 of the Act on 30.11.2015 & 27.11.2015 respectively. So far as AY 2013-14 is concerned, after the return being filed on 27.09.2013 the case was selected for scrutiny by serving of valid I.T.A. Nos.: 512, 513 & 514/KOL/2023 AYs: 2008-09, 2009-10 & 2013-14 Jawala Steel Ltd. Page 4 of 5 notices u/s 143(2) & 142(1) of the Act. However, subsequent to the issue of notices none appeared and accordingly the Assessing Officer (in short ld. 'AO') made various additions and disallowances completing the assessment. 6. So far as the proceedings before ld. CIT(A) is concerned for all the three assessment years, the assessee has not responded even after being provided various opportunities. Therefore, ld. CIT(A) proceeded to adjudicate the issues and for AY 2008-09 & AY 2013- 14, ld. CIT(A) confirmed the finding of ld. AO by summarily dealing with the merits of the case and so far as AY 2009-10 is concerned the appeal has been dismissed for non-appearance and without specifically dealing with the merits of the case. Ld. CIT(A) has stated that I find no reason to interfere the decision of the AO. 7. We thus, find that the assessee has effectively not appeared before the lower authorities on any date of hearing and before us also there is no proper representation and no paperbook has been filed in support of the grounds and for the proper adjudication of the issues, details are required. Further, considering the fact that ld. CIT(A) has also not passed a speaking order on the various additions made by the AO, we deem it proper to restore all the issues raised in the instant appeals for AY 2008-09, AY 2009-10 & AY 2013-14 to the file of ld. CIT(A) for afresh adjudication. Needless to mention that proper opportunity of being heard should be provided to the assessee. The assessee is also directed to remain vigilant and file necessary documents, if considered necessary, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause. In case after I.T.A. Nos.: 512, 513 & 514/KOL/2023 AYs: 2008-09, 2009-10 & 2013-14 Jawala Steel Ltd. Page 5 of 5 providing sufficient opportunity to the assessee, there is no compliance by the assessee, then ld. CIT(A) can pass a speaking order in accordance with law. 8. In the result, all the appeals filed by the assessee are allowed for statistical purposes. Kolkata, the 18 th September, 2023 Sd/- Sd/- [Sanjay Garg] [Manish Borad] Judicial Member Accountant Member Dated: 18.09.2023 Bidhan (P.S.) Copy of the order forwarded to: 1. Jawala Steel Ltd., 3 rd Floor, Suit No. 15, 8/C, Maharshi Debendra Road, Kolkata-700 007. 2. DCIT, Circle-1(1), Kolkata. 3. CIT(A)-NFAC, Delhi. 4. CIT(A)-1, Kolkata. 5. CIT(A)-5, Kolkata. 6. CIT- 7. CIT(D/R), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata