M/s. Cosmopolitan Maintenance & Erection Co., Paschim Medinipur V. ITO, Ward - 1(1), Midnapore, Midnapore

ITA 550/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48182 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2011
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 07-04-2011
• Court: TRIBUNAL
• Department Lawyers: GOUTAM MONDAL
• Assessee Lawyers: SUJIT S ROY; R K GUHA
• Keywords: Opportunity of being heard

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH-B: KO LKATA ( ) , , . . , ,) [BEFORE HONBLE SHRI MAHAVIR SINGH, J.M. & HONBLE SHRI C.D. RAO, A.M] ! ! ! ! /I.T.A. NOS. 550 & 551/KOL./2011 ASSESSMENT YEAR : 2001-2002 & 2002-2003 M/S. COSMOPOLITAN MAINTENANCE & ERECTION CO. VS .- INCOME TAX OFFICER, MIDNAPORE (PAN : AABFC 9068 R) WARD-1(1), MIDN APORE (APPELLANT) (RESPONDENT) APPELLANT BY : S/SHRI R.K. GUHA AND SUJIT S. ROY, A.R. RESPONDENT BY : SHRI GOUTAM MONDAL, SR. D.R. ' ' ' ' /O R D E R PER SHRI MAHAVIR SINGH, JUDICIAL MEMBER / , : THESE TWO APPEALS BY THE ASSESSEE ARE ARISING OUT OF THE COMMON ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XXXVI, KOLKATA IN APPEAL NOS. 92 & 93/CIT(A.)- XXXVI/WD-1(1)/MID./07-08 DATED 15.12.2010. ASSESSMENTS WERE FRAMED BY ITO, WD- 1(1), MIDNAPORE FOR ASSESSMENT YEAR 2001-02 & 2002- 03 U/S. 144 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VI DE ORDER DATED 28.12.2007. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE FAIR LY STATED THAT NEITHER CIT(APPEALS) NOR AO HAS ALLOWED OPPORTUNITY TO THE ASSESSEE TO EXPLA IN ITS CASE. FOR THIS, LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE GROUND RAISED I N BOTH THE YEARS, WHICH IS COMMON AND THE RELEVANT GROUND FROM ASSESSMENT YEAR 2001-02 READS AS UNDER :- FOR THAT THE ITO WAS UNJUSTIFIED IN COMPLETING THE ASSESSMENT UNDER SECTION. 144 AND WAS ILLEGAL. ITA NOS. 550 & 551/KOL.2011 M/S. COSMOPOLITAN MAINTENANCE & ERECTION CO. ASSESSMENT YEAR 01-02 & 02-03 2 LD. COUNSEL FOR THE ASSESSEE HAS TAKEN PARA 6 OF TH E CIT(APPEALS)S ORDER, WHICH READS AS UNDER :- 6. I HAVE DULY CONSIDERED THE SUBMISSION OF APPELL ANT FOR BOTH THE YEARS AND FIND THEM DEVOID OF MERIT. THE APPELLANT HAD FAILED TO RECONCILE THE DIFFERENCE OF GROSS RECEIPTS AS POINT ED OUT BY THE AO IN SPITE OF REPEATED OPPORTUNITIES PROVIDED DURING ASS ESSMENT PROCEEDINGS. EVEN DURING APPEAL PROCEEDINGS, THE AR S COULD NOT EXPLAIN AND RECONCILE THE SAME. HENCE, THE ADDITION S MADE BY THE AO FOR BOTH THE YEARS ARE UPHELD. IN VIEW OF THIS, LD. COUNSEL FOR THE ASSESSEE STATE D THAT LET THE ISSUE BE SET ASIDE TO THE FILE OF AO FOR ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. ON THE OTHER HAND, LD. SR. D.R. FAIRLY STATED TH AT BOTH THE ORDERS ARE EX-PARTE ORDER AND THE ASSESSMENT FRAMED IS UNDER SECTION 144 OF THE A CT. 4. WE FIND THAT AO HAS ISSUED A NUMBER OF NOTICES T O THE ASSESSEE, BUT IT IS SEEN THAT THE ASSESSEE WAS NOT POSITIVE FOR APPEARANCE. EVEN THE CIT(APPEALS) HAS ALLOWED OPPORTUNITY BUT HE HAS PASSED A NON-SPEAKING ORDER FOR BOTH THE YEA RS. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE, IN THE INTEREST OF NATURAL JUSTI CE, SET ASIDE THESE TWO APPEALS AND RESTORE THE MATTER BACK TO THE FILE OF AO WITH A DIRECTION TO C OMPLETE THE ASSESSMENT AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE ASSESSEE IS ALSO DIRECTED TO MAKE PROPER COMPLIANCE BEFORE THE AO ON APPOINTED DATE. IN VIEW OF THIS DIRECTION, THESE APPEALS ARE SET ASIDE TO THE FILE OF AO. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- [C. D. RAO ( . . )] [ MAH AVIR SINGH / ] ACCOUNTANT MEMBER/ JUDICIAL MEMBER/ ] DATED : 13 / 06/ 2011 ITA NOS. 550 & 551/KOL.2011 M/S. COSMOPOLITAN MAINTENANCE & ERECTION CO. ASSESSMENT YEAR 01-02 & 02-03 3 COPY OF THE ORDER FORWARDED TO: 1 . M/S. COSMOPOLITAN MAINTENANCE & ERECTION CO., C/O. MR. R. GUHA, ADVOCATE, KHUDIRAM NAGAR, PASCHIM MIDNAPORE 2. ITO, WARD-1(1), MIDNAPORE. 3. CIT(APPEALS)- , KOLKATA 4 . CIT- , KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR I.T.A.T., KOLKATA. LAHA, SR. P.S.