M/s Tollygunge Country Spirit Shop, Kolkata V. ITO, Ward-28(1), Kolkata

ITA 605/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4067 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 02-12-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B - SMC KOLKATA BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 6 05 /KOL/2020 ASSESSMENT YEAR: 20 14 - 15 TOLLYGUNGE COUNTRY SPIRIT SHP 58 TOLLYGUNGE CIRCULAR ROAD, TOLLYGUNJ PHARI, KOLKATA - 700 033. [ PAN NO. A ADFT7489H / V/S . I.T.O., WARD - 2(1), KOLKATA 2 AYAKAR BHAVAN, GARIAHAT ROAD, SOUTH, DHAKURIA, KOLKATA - 700 031 NEAR; DAKSHINAPAN / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPEARED / BY RESPONDENT MR. JAYANTA KHANRA, JCIT, SR.DR / DATE OF HEARING 0 9 - 02 - 2021 / DATE OF PRONOUNCEMENT 0 9 - 02 - 2021 / O R D E R TH E PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 21 - 09 - 2020 OF THE COMMISSIONER OF INCOME - TAX (APPEALS), KOLKATA [HEREINAFTER REFERRED TO AS CIT(A)] . 2. NO ONE HAS PUT IN APPEARANCE DESPITE NOTICE. THEREFORE, THE IMPUGNED APPEAL IS DECIDED AFTER GOING THROUGH THE RECORDS AND AFTER HEARING THE LD.DR . 3. AT THE OUTSET, IT IS NOTICED THAT THE APPEAL FILED BY THE ASSESSEE IS TIME BARRED BY 12 DAYS. A SEPARATE APPLICATION F OR CONDONATION OF SAID DELAY HAS BEEN F ILED, WHEREIN REASONS FOR DELAY IN FILING THIS APPEAL HAVE BEEN MENTIONED THAT DUE TO COVID - 19 PANDEMIC SITUATION AND DEATH OF CHARTERED ACCOUNTANTS FATHER, ( WHO LOOKS AFTER THE ITA NO. 605/KOL/2020 A.Y. 20 14 - 15 M/S. TOLLYGUNGE COUNTRY SPIRIT SHOP PAGE 2 INCOME TAX MATTERS OF THE ASSESSEE) , THE ASSESSEE WAS UNABLE TO FILE THIS APPEAL BEFORE THE TRIBUNAL IN TIME. CONSIDERING THE ABOVE REASONS MENTIONED THEREIN (IN THE CONDONATION APPLICATION ) THE DELAY IS HEREBY CONDONED. 4. AT THE OUTSET, THE LD. DR HAS BROUGHT TO MY ATTENTION THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER . HE HAS FURTHER SUBMITTED THAT IN THIS CASE THE ADDITION(S) WAS MADE BY THE LD. ASSESSING OFFICER ( IN SHORT, THE LD. AO) DUE TO DIFFERENCE FOUND IN THE FIGURE OF PURCHASES SHOWN BY THE ASSESSEE AS AGAINST SHOWN IN THE TCS FIGURES IN 26F FORM. THE LD. DR HAS ALSO SUBMITTED THAT THE ASSESSEE WAS REQUIRED TO FILE RECONCILIATION STATEMENT EXPLAINING THE DIFFERENCE FOUND IN PURCHASE FIGURES . 5. AFTER HEARING THE LD. DR AND GOING THROUGH THE RECORD, I FIND THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER . NONE OF THE ISSUES INVOLVED IN THIS APPEAL HAVE BEEN DECIDED ON MERITS BY THE LD. CIT(A). IN VIEW OF THAT , FOR THE SAKE OF PRINCIPLE OF NATURAL JUSTICE , THE ASSESSEE IS REQUIRED TO BE GIVEN ADEQUATE OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD. CIT(A). IN VIEW OF THE ABOVE, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION . NEEDLESS TO SAY THAT LD. CIT(A) WILL PROVIDE PROPER AND APPROPRIATE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE AND TO FILE RECONCILIATION STATEMENT FOUND IN PURCHASE FIGURES . T HEREAFTER, HE WILL DECIDE THE ISSUE(S) AFRESH IN ACCORDANCE WITH LAW. T HE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF THE HEARING ON 9 TH FEBRUARY , 2021 . SD/ - (S ANJAY . GAR G ) JUDICIAL MEM BER KOLKATA, * *PP /SR.PS - 0 9 / 0 2 /20 2 1 ITA NO. 605/KOL/2020 A.Y. 20 14 - 15 M/S. TOLLYGUNGE COUNTRY SPIRIT SHOP PAGE 3 / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT - M/S. TOLLYGUNGE COUNTRY SPIRIT SHOP 58 TOLLYGUNGE CIRCULAR ROAD, TOLLYGUNGE PHARI, KOLKATA - 700 033. 2. /RESPONDENT - ITO, WARD 28(1), 2 AYKAR BHAVAN, GARIAHAT ROAD, KOLKATA - 700 031, NEAR; DAKSHINAPAN . 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. /TRUE COPY/ BY ORDER/ , / ,