Bhatpara Country Spirit Shop, Kolkata V. ITO, Ward-26(1), Kolkata

ITA 517/KOL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9543 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 23-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; FORM 26AS
• Section: 143(3); 142(1); 250; 143(2)

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA डॉ मनीष बोरड, ल े खा सदस्य एवं श्री संजय शमा ा , न्याधयक सदस्य क े समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER आयकर अपील संख्या: 517/कोल/2021 धनिा ा रण वष ा ः 2013-14 I.T.A. No.: 517/Kol/2021 Assessment Year: 2013-14 Bhatpara Country Spirit Shop.................................Appellant Legal Representative Shri Atrik Kumar Saha [PAN: AALFB 4536 B] Vs. ITO, Ward-26(1), Kolkata......................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Vijay Kumar, Addl. CIT, Sr. D/R, appeared on behalf of the Revenue. Date of concluding the hearing : September 21 st , 2022 Date of pronouncing the order : September 30 th , 2022 आद े श ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2013-14 is directed against the I.T.A. No.: 517/Kol/2021 Assessment Year: 2013-14 Bhatpara Country Spirit Shop Legal Representative Shri Atrik Kumar Saha. Page 2 of 5 order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short ld. “CIT(A)”] dated 30.09.2021 which is arising out of the assessment order framed u/s 143(3) of the Act dated 29.03.2016. 2. The assessee is in appeal before this Tribunal raising the following grounds: “1. The appeal before the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre was disposed of ex-parte, without giving the appellant assessee any reasonable opportunity of being heard. The reasons for delay in responding to the notices u/s 250 was beyond the control of the appellant assessee. 2. The addition of Rs.6,92,631/- on account of difference between purchases as per Form 26AS and as shown by the appellant from M/s IFB Agro Industries Ltd. was arbitrary, unreasonable, bad in law and as such the same is liable to be deleted. Had the appellant assessee been given any opportunity, it could have easily explained all the entries in the respective party ledger with documentary evidences before the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre. 3. Your appellant assessee craves leave to adduce further ground or grounds as may be necessary and incidental for the proper adjudication of this appeal petition before or at the timing of hearing of this appeal petition.” 3. When the case was called for none appeared on behalf of the assessee. Various opportunities have been granted but the assessee failed to appear on 21.09.2022, 20.09.2022 & 19.07.2022. It seems that the assessee is not interested in pursuing the appeal. We, therefore decide to adjudicate the appeal on the basis of available records. I.T.A. No.: 517/Kol/2021 Assessment Year: 2013-14 Bhatpara Country Spirit Shop Legal Representative Shri Atrik Kumar Saha. Page 3 of 5 4. From perusal of the grounds we find that the sole grievance of the assessee is that sufficient opportunity has not been provided by ld. CIT(A) to explain the alleged difference of Rs. 6,92,631/- arising out of the purchases reflected in Form 26AS as against the purchases reflected in the books of account. Prayer is made to restore the issue to ld. CIT(A) by giving one more opportunity of hearing. 5. Ld. D/R is fair enough not to oppose this request. 6. We have heard ld. D/R and perused the records placed before us. We note that the assessee is a partnership firm engaged in the business of trading of country liquor. Income of Rs. 5,58,820/- is declared in e-return filed on 24.12.2013 for AY 2013-14. After the case being selected for scrutiny through CASS followed by serving of notices issued u/s 143(2) & 142(1) of the Act. Ld. AO completed the assessment assessing income at Rs. 12,87,063/- after making addition of Rs. 7,28,240/- which included the addition for difference in purchases from M/s. IFB Agro Industries Ltd. of Rs. 6,92,631/-. Though the assessee filed reconciliation statement to explain the difference which was initially detected by ld. AO at Rs. 50,92,862/-, however, ld. AO finally came to a conclusion that there is a difference of purchases between the Form 26AS and the ledger account of M/s. IFB Agro Industries Ltd. at Rs. 6,92,631/- and the same deserves to be added to the income of the assessee. 7. Aggrieved the assessee is now in appeal before this Tribunal. 8. Further, the assessee failed to get any relief on this issue by ld. CIT(A) as the assessee could not appear on the date of hearing I.T.A. No.: 517/Kol/2021 Assessment Year: 2013-14 Bhatpara Country Spirit Shop Legal Representative Shri Atrik Kumar Saha. Page 4 of 5 for unavoidable circumstances and due to COVID-19 restrictions. In the grounds, the assessee has prayed for providing one more opportunity to go before ld. CIT(A) for the adjudication of the issue as the impugned order is ex-parte qua the assessee. 9. Since no objection has been raised by ld. D/R, we, being fair to both the parties and in the interest of justice, restore the issue of alleged mismatch of purchases at Rs. 6,92,631/- made by the assessee from M/s. IFB Agro Industries Ltd. and restore it to ld. CIT(A) who shall adjudicate the issue on merit and pass a speaking order in accordance with law. Needless to mention that proper opportunity of being heard should be provided to the assessee. The assessee is also directed not to take adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. CIT(A), then ld. CIT(A) can pass the order in accordance with law. 10. In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 30 th September, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 30.09.2022 Bidhan (P.S.) I.T.A. No.: 517/Kol/2021 Assessment Year: 2013-14 Bhatpara Country Spirit Shop Legal Representative Shri Atrik Kumar Saha. Page 5 of 5 Copy of the order forwarded to: 1. Bhatpara Country Spirit Shop, Legal Representative Shri Atrik Kumar Saha Kankinara, 13, South Annada Banerjee Road, 24 Parganas (North)-743 216. 2. ITO, Ward-26(1), Kolkata. 3. CIT(A)-NFAC, Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata