AMC Fuels Limited. , Kolkata V. ITO, Ward-7(!), Kolkata. , Kolkata

ITA 739/KOL/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9572 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 04-09-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 20-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 271(1)(c); 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.737,738&739/Kol/2023 Assessment year: 2012-13 ACM Fuels Ltd..............................................................................Appellant C/o CA Vivek More, 30, Jadunath Dey Road, Anupam Tower, 2 nd Floor, Kolkata-700012. [PAN: AAECA2685C] vs. ITO, Ward-7(1), Kolkata...............................................................Respondent Appearances by: Shri S. M. Surana, Advocate & Sunil Surana, AR, appeared on behalf of the appellant. Shri B. K. Singh, JCIT- Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 12, 2023 Date of pronouncing the order : December 12, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the assessee against the separate orders of even date 06.06.2023 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. ITA No.737/Kol/2023 has been preferred by the assessee against the quantum additions confirmed by the CIT(A), whereas, ITA No.738/Kol/2023 has been preferred by the assessee in relation to penalty levied by the Assessing Officer u/s 271(1)(b) of the Act which has been further confirmed by the CIT(A) by the impugned order and ITA I.T.A Nos.737,738&739/Kol/2023 Assessment year: 2012-13 ACM Fuels Ltd 2 739/Kol/2023 is against the confirmation of penalty levied by the Assessing Officer u/s 271(1)(c) of the Act. All the appeals are pertaining to the same assessment year 2012-13. 3. The sole grievance put by in all the three appeals is that the ld. CIT(A) has wrongly and illegally dismissed the appeals of the assessee in limine holding all the appeals as time barred. The ld. CIT(A) in all impugned orders has observed that the first appeals were filed by the assessee in the month of October 2017, whereas, the date of demand notice was dated 29.09.2015. The assessee in all appeals has pleaded that the assessee was never served with the demand notice/copy of impugned orders of the Assessing Officer. That it came to the knowledge of the assessee later on from the website of the Department that the impugned orders were passed by the Assessing Officer and demand was raised and thereafter the assessee applied for certified copies of the impugned orders by the Assessing Officer and immediately filed the appeals before the CIT(A). However, the ld. CIT(A) has observed that in the appeal relating to the levy of penalty u/s 271(1)(c) of the Act, the assessee, itself, has mentioned the date of service of demand notice as 03.10.2015. The plea of the ld. counsel in this respect is that the said date 03.10.2015 was written inadvertently, whereas, the actual date of the receipt of the copy of the demand notice was 03.10.2017. It has, therefore, been contended by him that all the appeals were filed within time limit before the CIT(A). 4. We have considered the rival submissions of the ld. representatives of the parties. Though the assessee has taken categorical stand that he was not served with the copy of the demand notice/copies of the impugned orders of the Assessing Officer, however, the Department has I.T.A Nos.737,738&739/Kol/2023 Assessment year: 2012-13 ACM Fuels Ltd 3 not produced on file any evidence to show that the copy of demand/copies of the impugned orders of the Assessing Officer were every served upon by the Department to the assessee. Under the circumstances, in our view, the interests of justice will be well-served if the assessee is given opportunity to defend its appeals before the CIT(A). We, accordingly, set aside the impugned orders of the CIT(A) and restore the matter in relation to the captioned three appeals to the CIT(A) for decision on merits by treating these appeals filed before him within the limitation period. Needless to say that the ld. CIT(A) will give proper opportunity to the assessee to present its cases and thereafter to pass speaking order in respect of each of the captioned appeals. 5. In the result, the captioned appeals of the assessee are treated as allowed for statistical purposes. Kolkata, the 12 th December, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 12.12.2023. RS Copy of the order forwarded to: 1. ACM Fuels Ltd 2. ITO, Ward-7(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches