Shri Mrityunjoy Saha, Kolkata V. ITO, Ward - 50(2), Kolkata, Kolkata

ITA 667/KOL/2011

• Counselvise Citation: 66723514 RSA 2011
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2011
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 02-05-2011
• Court: TRIBUNAL
• Department Lawyers: GOUTAM MONDAL
• Assessee Lawyers: SUTHAM DAS
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER % % % % / ITA NO . 667/KOL/2011 &' ()/ ASSESSMENT YEAR : 2006-07 (+, / APPELLANT ) SHRI MRITUNJOY SAHA, KOLKATA (PAN: ALHPS 3720 M) - & - - VERSUS - . (./+,/ RESPONDENT ) I.T.O., WARD-50(2), KOLKATA +, 0 1 #/ FOR THE APPELLANT: SHRI SUTHAM DAS ./+, 0 1 #/ FOR THE RESPONDENT: SHRI GOUTAM MONDAL #2 / ORDER ( (( ( . .. .!' !'!' !'. .. . ) )) ), , , , #$ PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 22.11.2010 OF THE CIT(A)-XXXII, KOLKATA PERTAINING TO A.YR. 2006-07. 2. AT THE TIME OF HEARING THE LD. COUNSEL APPEA RING ON BEHALF OF THE ASSESSEE FILED AN ADJOURNMENT PETITION BEFORE THE BENCH. AFTER GOING THROUGH THE CONTENTS OF THE PETITION AND ON GOING THROUGH THE GROUNDS TAKEN BY THE ASSESSEE IT IS CONSIDERED THAT THERE IS NO NEED FOR ADJOURNMENT. THEREFORE, THE SA ME IS REJECTED. 3. THE ONLY EFFECTIVE GROUND TAKEN BY THE ASSE SSEE IS AS UNDER :- 1. FOR THE FACTS AND CIRCUMSTANCES THE CIT(A) WRON GLY PASSED HIS APPELLATE ORDER WITHOUT CONSIDERING THE GROUNDS NO.2 OF THE A DDITIONAL GROUNDS OF APPEAL WHICH WAS FILED BEFORE HIM DURING THE COURSE OF HEA RING. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREFUL PERUSAL OF MATERIAL AVAILABLE ON RECORD, IT IS OBSERVED THAT THE LD. CIT(A) HAS N OT DISPOSED OF THE ADDITIONAL GROUND NO.2 TAKEN BY THE ASSESSEE WHICH READS AS UNDER :- 2 2. FOR THAT THE AO CHECKED AND VERIFIED THE BOOKS OF A/CS, DOCUMENTS, VOUCHERS ETC. HE ALSO INVOKED SEC.133(6 FOR PROPER VERIFICATION. IT IS SUBMITTED THAT THE AO COULD NOT FOUND ANY ERROR, OMISSION, MI SREPRESENTATION, EVASION ETC. EITHER IN THE BOOKS OF A/CS OR IN THE DOCUMEN TS/EVIDENCES. THE ONLY GRIEVANCES BY THE A.O. IS THE FALL OF G.P.RATE. THE ASSESSEE CLEARLY EXPLAIN THE REASON. ACTUALLY HIS NATURE OF BUSINESS IN 76% OF T OTAL BUSINESS HAS BEEN CONVERTED FROM RETAILER TO DISTRIBUTORSHIP DURING THIS ASSESSMENT YEAR AND IT IS EVIDENT FROM THE DOCUMENTS/EVIDENCES THAT THE AS SESSEE IS DISTRIBUTOR OF M/S. ADANI WILNER LTD.. THUS THE DIFFERENTS IN G. P. RATE, THE A.O. ALSO ADMITTED THE SAME BY ENHANCED G.P. RATE TO 7.89%. W HEREAS THE G.P. RATE OF THE ASSESSEE IN THE PREVIOUS THREE YEARS WERE 10.57 % (A.Y. 2005-06), 10.63% (A.Y.2004-05) AND 10.16% (A.Y.2003-2004). 4.1. WHEN THE BENCH PROPOSES TO SET ASIDE THIS I SSUE TO THE FILE OF THE LD. CIT(A) THE LD. DR DID NOT RAISE ANY OBJECTION TO THE SETTING A SIDE OF THE ISSUE. THEREFORE, IN THE INTEREST OF JUSTICE WE SET ASIDE THIS ISSUE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AS PER LAW AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.06.2011. SD/- SD/- MAHAVIR SINGH, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , ,, , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 13.06.2011 #2 0 .3 4#3(5- COPY OF THE ORDER FORWARDED TO: 1. SHRI MRITYUNJOY SAHA, 48, K.N.C.ROAD, BARASAT, KOLK ATA-700124. 2 THE I.T.O., WARD-50(2), KOLKATA 3. THE CIT, 4. THE CIT(A)-XXXII, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA /3 ./ TRUE COPY, #2&:/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3