Newman Steel Pvt. Ltd., , Darjeeling V. ITO, Ward - 6(3) , Kolkata

ITA 64/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9328 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 11-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SOUMITRA C HOUDHURY SHRI J CHA
• Section: 68

Judgement Text

ITA NO. 64/KOL/2019 NEW MAN STEEL PVT. LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B B ENCH, KOLKATA BEFORE : SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBE R I.T.A. NO. 64/KOL/2019 A.Y : 2008-09 NEWMAN STEEL PVT. LTD. NILADRI SIKHAR BUILDING, HILL CART ROAD-SILIGURI, DARJEELING-734001 (W.B) PAN: AACCN 7136 P APPELLANT -VS- ITO, WARD-6(3), KOLKATA RESPONDENT APPEARANCES BY: FOR THE APPELLANT: SHRI SOUMITRA C HOUDHURY, ADVOCATE SHRI J CHAKRABORTY, ADVOCATE FOR THE RESPONDENT: SHRI SANKAR HALDER, JCIT SR. DR DATE OF HEARING : 22/03/2019 DATE OF PRONOUNCEMENT : 03/04/2019 SHRI. S.S.VISWANETHRA RAVI, JM: 1. THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATE D 24.11.2016 PASSED BY THE CIT(A)-6, KOLKATA FOR ASSESSMENT YEAR 2008-09. ITA NO. 64/KOL/2019 NEW MAN STEEL PVT. LTD. 2 2. AT THE TIME OF HEARING, UNDER THE CAPTION EARL Y HEARING, IT WAS BROUGHT TO OUR NOTICE BY THE LD. AR THAT THE CIT( A) WITHOUT GIVING ANY OPPORTUNITY DISMISSED THE APPEAL EX PARTE AND PRAYED TO REMAND THE MATTER TO THE FILE OF ASSESSING OFFICER FOR FRE SH CONSIDERATION. THEREFORE, WE PROCEED TO HEAR THE MAIN APPEAL WITH THE CONSENT OF BOTH THE PARTIES. 3. WE FIND THE REASONS STATED BY THE LD. AR ARE BON AFIDE WHICH REALLY PREVENTED THE ASSESSEE IN FILING THIS APPEAL IN TIM E. THEREFORE, THE DELAY OF 34 DAYS ARE CONDONED. 4. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS OBSERVED FROM THE IMPUGNED ORDER IN P AGE 2 THAT THE CIT(A) HAS GIVEN NOTICE FOR HEARING, BUT HOWEVER N O COMPLIANCE WAS MADE BY THE ASSESSEE. WE FIND THE ISSUE RAISED IN T HIS APPEAL IS RELATING TO CONFIRMATION OF ADDITION MADE BY THE AS SESSING OFFICER U/S 68 OF THE ACT. AS NOTED ABOVE WE FIND NO REPRESENTA TION BEFORE THE CIT(A)AND NO OPPORTUNITY WAS AVAILABLE TO THE ASSES SEE IN THE ASSESSMENT PROCEEDINGS, THEREFORE, IN THE INTEREST OF JUSTICE AND FACTS AND CIRCUMSTANCES OF THE CASE WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE ASSESSING OFFICER SUBJECT TO A CONDITION OF PAYMENT OF PAST OF RS. 5,000/- IN FAVOUR OF PRIME M INISTER RELIEF FUND AND THE ASSESSING OFFICER HAS TO SATISFY THE PAYM ENT OF SUCH COSTS AND PROCEED TO COMPLETE THE ASSESSMENT. THE ASSESSE E IS LIBERTY TO FILE ITA NO. 64/KOL/2019 NEW MAN STEEL PVT. LTD. 3 EVIDENCES IF ANY, IN SUPPORT OF ITS CLAIM. THUS, T HE MAIN APPEAL IN I.T.A. NO. 64/KOL/2019 IS DISPOSED OFF AS INDICATED ABOVE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03-04-2019. SD/- SD/- P.M. JAGTAP S.S. VISWANETHRA RAVI VICE-PRESIDENT JUDICIAL MEMBER DATE: 03-04-2019 SB,SR. PS COPIES TO : (1) APPELLANT/DEPARTMENT: NEWMAN STEEL PVT. LTD. (2) RESPONDENT/ASSESSEE: ITO, WARD-6(3), KOLKATA (3)COMMISSIONER OF INCOME-TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA