Anjan Infrastructures Pvt. Ltd., , Kolkata V. DCIT, Circle - 10(1), Kolkata , Kolkata

ITA 703/KOL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4590 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 13-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY
• Keywords: Reopening of assessment; Onus to prove
• Section: 143(3); 133(6); 131

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S. GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.700/KOL/2018 ( / ASSESSMENT YEAR:2012-13) ANJAN TRADECOM PVT. LTD. 33A, J. L. NEHRU ROAD, ROOM NO. 12, 5 TH FLOOR, KOLKATA-700071 VS. ITO, WARD-8(1), KOLKATA ./ ./PAN/GIR NO.: AAICA 3462 H (ASSESSEE) .. (REVENUE) ./ITA NO.703/KOL/2018 ( / ASSESSMENT YEAR: 2013-14) ANJAN INFRASTRUCTURES PVT. LTD. 33A, J.L. NEHRU ROAD, ROOM NO. 12, 5 TH FLOOR, KOLKATA-700071 VS. DCIT, CIRCLE-10(1), KOLKATA ./ ./PAN/GIR NO.: AAHCA 8676 Q (ASSESSEE) .. (REVENUE) ASSESSEE BY :NONE RESPONDENT BY : SHRI ROBIN CHOWDHURY, ADDL. CIT DR / DATE OF HEARING : 23/07/2019 /DATE OF PRONOUNCEMENT : 28/08/2019 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED TWO APPEALS FILED BY THE DIFFERENT ASSESSEE , PERTAINING TO ASSESSMENT YEARS 2012-13 AND 2013-14 RESPECTIVELY, ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE COMMISSIONER OF INCOM E TAX (APPEAL)-3 , KOLKATA, ANJAN TRADECOM PVT. LTD. AND ANJAN INFRASTRUCTURES PVT. LTD. ITA NO.700 & 703/KOL/2018 ASSESSMENT YEAR:2012-13& 2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 WHICH IN TURN ARISE OUT OF SEPARATE ASSESSMENT ORD ERS PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 20/03/2015 AND 19/02/2016 RESPECTIVELY. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASION AND LD . DEPARTMENTAL REPRESENTATIVE(DR), WAS PRESENT FOR THE APPELLANT R EVENUE. IN THE ABSENCE OF ANY APPEARANCE BY THE ASSESSEE, THE APPEAL IS BEING DIS POSED OF EX PARTE QUA THE ASSESSEE, AFTER HEARING LD. DR FOR THE REVENUE ON M ERITS IN TERMS OF RULE 24 OF THE INCOME TAX APPELLATE, TRIBUNAL, RULES, 1963. 3. AT THE OUTSET ITSELF, WE NOTE THAT THE ASSESSEE DID NOT MAKE COMPLIANCE OF NOTICE U/S 131 OF THE ACT DURING THE ASSESSMENT STAGE, MER E SUBMISSION OF BOOKS OF ACCOUNTS AND DOCUMENTS IN THE RECEIVING COUNTER OF THE INCOME TAX DEPARTMENT IS NOT SUFFICIENT, THE ASSESSEE COMPANY SHOULD APPEAR BEFORE THE ASSESSING OFFICER TO EXPLAIN THE ENTRIES IN THE BOOKS OF ACCOUNTS. FOR T HAT WE RELY ON THE JUDGMENT OF THE CO-ORDINATE BENCH IN THE CASE OF BISHAKHA SALES PVT. LTD, IN ITA NO.1493/KOL/2013. THE DETAILED FINDINGS GIVEN BELOW : THIS ALSO CLEARLY SHOWS THE EVASIONARY TACTICS TH AT ARE BEING ADOPTED TO WRIGGLE ITS WAY OUT OF THE CORNER IT HAS PUT ITSELF INTO BY ITS OWN ACTS AND COMMISSIONS. A PECULIARITY IN SUCH CASES THAT IS NOTICED IS THAT S HEAVES OF PAPER DOCUMENTS ARE READILY PRODUCED BUT WHEN A SUMMON IS ISSUED THE R ESPONSIBLE PERSONS CONVENIENTLY DISAPPEAR. ONLY THE ASSESSEE KNOWS THE INTRICACIES OF ITS ACCOUNTS. IT IS FOR THE ASSESSEE TO PROVE ITS CLAIM OF SHARE CAP ITAL / APPLICATION MONEY INTRODUCTION AND ITS AFFAIRS IN RESPECT OF ITS AC COUNTS. MERELY DUMPING PAPERS AND DOCUMENTS ON THE TABLE OF THE ASSESSING AUTHORI TY DOES NOT IN ANY WAY MEAN COMPLIANCE. THE BURDEN OF PROOF CANNOT BE SHIFTED O N THE REVENUE BY CARD LOADS OF DOCUMENTS. THE DOCUMENTS SUBMITTED MUST BE EXPLA INED. WE DO UNDERSTAND THE PREDICAMENT OF THE ASSESSEE INSOFAR AS IF ANY RESPO NSIBLE PERSON APPEARS THEN HE WOULD HAVE TO ANSWER MANY UNPLEASANT QUESTIONS WHIC H COULD LEAD TO THE REOPENING OF ASSESSMENTS IN MULTIPLE ASSESSMENT YEA RS AND MULTIPLE ASSESSEES. BUT THEN WHAT HAS BEEN CREATED AND KNOTTED UP BY THE AS SESSEE MUST BE ANSWERED AND UNRAVELED ONLY BY THE ASSESSEE AND NONE ELSE WOULD KNOW THE FACTS BETTER THAN THE ASSESSEE ITSELF. THEREFORE, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE A UTHORITY MAY BE GRANTED TO THE ASSESSEE. ANJAN TRADECOM PVT. LTD. AND ANJAN INFRASTRUCTURES PVT. LTD. ITA NO.700 & 703/KOL/2018 ASSESSMENT YEAR:2012-13& 2013-14 P PP PA AA AG GG GE EE E | || | 3 33 3 3. AFTER HEARING THE LD. DR FOR THE REVENUE, WE NO TE THAT THE ASSESSEE COMPANY DID NOT MAKE COMPLIANCE OF NOTICE U/S 131 OF THE AC T. DURING THE APPELLATE PROCEEDINGS ALSO THE ASSESSEE DID NOT MAKE COMPLIAN CE OF NOTICE U/S 131 OF THE ACT. BESIDES, THE SHARE SUBSCRIBING COMPANIES ALSO DID NOT COMPLY THE NOTICE U/S 133(6) OF THE ACT. WE THEREFORE, RESTORE THESE TWO LIS BACK TO THE FILE OF LD. CIT(A) FOR AFRESH ADJUDICATION ON MERITS AFTER AFFO RDING THREE EFFECTIVE OPPORTUNITIES TO THE ASSESSEE FOR PROSECUTING ITS CASE AS PER LAW; AND ANY DEFAULT ON LATTERS PART TO THIS EFFECT IN CONSEQUENTIAL PR OCEEDINGS, WOULD BE DEEMED AS VACATION OF OUR INSTANT REMAND ORDER. FOR STATISTIC AL PURPOSES, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 28.08.2019 SD/- ( S.S. GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE:28/08/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. I) ANJAN TRADECOM PVT. LTD. II) ANJAN INFRASTRUCTURES PVT. LTD. 2.I) ITO, WARD-8(1), KOLKATA II)DCIT, CIRCLE-10(1), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES