M/s Ideal Real Estates Pvt. Ltd., Kolkata V. ITO, (TDS), WD-2(1), KOLKATA, Kolkata

ITA 670/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1675 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 13-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: ARVIND AGARWAL LD
• Section: 10B

Judgement Text

1 ITA NOS. 670 & 671/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KO LKATA BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JU DICIAL MEMBER I.T.A NO. 670/KO L/2016 A.Y: 2011 -12 I.T.A NO. 671/KO L/2016 A.Y: 2012 -13 M/S. IDEAL REAL ESTATE VS. ITO (TDS), WARD 2(1) PVT. LIMITED KOLKATA PAN: AAACD9025H [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : SHRI ARVIND AGARWAL, ADVOC ATE, LD.AR FOR THE RESPONDENT : SHRI SOUMYAJIT DASGUPTA, AD DL.CIT, LD.DR DATE OF HEARING : 27-11-2017 DATE OF PRONOUNCEMENT : 09-02-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAI NST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 24, KOLKATA BOTH DT. 10-03-2016 FOR THE A.YS 2011-12 & 2012-13 RESPECTIVELY. 2. THE ONLY ISSUE TO BE DECIDED AS TO WHETHER THE C IT-A IS JUSTIFIED IN PASSING THE ORDER EX PARTE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. THE LD.AR SUBMITS THAT THE CIT-A DISMISSED BOTH THE SAID APPEALS FOR NON APPEARANCE OF THE ASSESSEE. IF THIS TRIBUNAL PLEASES TO REMAND THE MATTER TO THE FILE OF THE CIT-A FOR F RESH ADJUDICATION, THE ASSESSEE IS READY TO PROSECUTE ITS CASE AND WIL L NOT SEEK ANY ADJOURNMENT BEFORE THE CIT-A. 4. ON THE OTHER HAND, THE LD.DR OBJECTED TO THE SAM E PROPOSITION OF THE LD.AR IN REMANDING THE MATTER. HE VEHEMENTLY ARGUED THAT THE CIT-A HAS GRANTED MANY OPPORTUNITIES BY FIXING THE CASE FOR HEARING 2 ITA NOS. 670 & 671/KOL/2016 AT THE REQUEST OF THE ASSESSEE THROUGH ITS PETITION S AND REFERRED TO PARA-4 OF CIT-A AND ARGUED THAT THE CIT-A RIGHTLY D ISMISSED THE GROUNDS OF APPEAL FOR NON-APPEARANCE OF THE ASSESSE E. THE LD.DR SUPPORTED THE ORDERS OF THE CIT-A AND PRAYED TO DIS MISS THE APPEALS OF ASSESSEE BY CONFIRMING THE ORDERS OF THE CIT-A. 5. HEARD RIVAL SUBMISSIONS AND PERUSED MATERIAL. W E FIND THAT THE TWO NOTICES HAVE BEEN ISSUED TO ASSESSEE FOR THE HE ARINGS ON 18.02.2016 AND 16.02.2016. THE AR OF THE ASSESSEE S UBMITTED A PETITION REQUESTING FOR SHORT ADJOURNMENT. THE REQU EST WAS ACCEPTED AND THE APPEAL WAS ADJOURNED TO 25.02. 2016. ON 24. 02.2016, AGAIN THE AR OF THE ASSESSEE SUBMITTED A PETITION REQUEST ING FOR ADJOURNMENT. ON PERUSAL OF THE ORDER OF THE CIT-A, WE FIND THAT AS PER REQUEST OF THE ASSESSEE THE CASE OF THE ASSESSE E WAS ADJOURNED. THE AO PASSED HIS ORDER U/S. 201(1)/201(1A) OF THE ACT FOR NON DEDUCTION OF TDS ON VARIOUS PAYMENTS MADE FOR THE A .Y UNDER CONSIDERATION. IN OUR OPINION, THE ISSUE REQUIRES A SSISTANCE OF ASSESSEE BEFORE THE CIT-A. THEREFORE, TAKING INTO C ONSIDERATION THE FACTS OF THE CASE, SUBMISSIONS OF LD.AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE MATTER INVO LVED IN BOTH THE APPEALS TO THE FILE OF THE CIT-A FOR FRESH ADJUDICA TION AND ASSESSEE IS DIRECTED TO PROSECUTE ITS APPEALS BEFORE THE CIT-A ON 22-02-2018 TO TAKE NOTICE. THE CIT-A SHALL PROCEED THE CASE AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, EXPLANATIONS AND EVIDE NCES, IF ANY AND TO PASS A FRESH ORDER AS PER LAW, AT HIS CONVENIENC E. THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES, IF ANY, IN SUPPORT OF ITS CONTENTIONS. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 3 ITA NOS. 670 & 671/KOL/2016 6. IN THE RESULT, THE APPEALS OF THE ASSESSEE AR E ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09 -02-2018 SD/- SD/- J. SUDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 09-02-2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: M/S. IDEAL REAL ESTATE PVT. LTD C/O G.P. AGARWAL & ASSOCIATES, 7A, KIRAN SHANKAR RO Y ROAD, KOLKATA-700 001. 2 RESPONDENT/REVENUE : ITO (TDS), WARD 2(1), KOLKATA 10B MIDDLETON ROW, KOLKATA-700 073. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA