Salt Lake Sector-II, F.L. Off Shop, Kolkata V. ITO, WD-51(4), KOLKATA, Kolkata

ITA 805/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0613 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 05-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order
• Section: 40A(3); 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER & SRI ABY T. VARKEY , JUDICIAL MEMBER ] I .T.A. NO. 805 / KOL /201 5 ASSESSMENT YEAR: 20 1 0 - 11 SALT LAKE SECTOR - II, F.L. OFF SHOP... . . .. APPELLANT SHOP NO. 70, BJ MARKET SECT OR - II SALT LAKE CITY KOLKATA 700 091 [PAN : AAWFS 8570 M ] THE INCOME TAX OFFICER, WARD - 51(4), KOLKATA .. . . RESPONDENT AAYAKAR BHAWAN P - 7, CHOWRINGHEE SQUARE KOLKATA 700 069 APPEARANCES BY: SHRI SOUMITRA CHOUDHURY , ADVOCATE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI DAVID Z. CHAWNGTHU, ADDL. CIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 05 , 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 15 , 2017 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 1 5 , KOLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 09 / 0 1 /201 5 , FOR THE ASSESSMENT YEAR 20 1 0 - 11 . 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSING OFFICER CALLED FOR INFORMATION FROM THE ASSESSEE ON THE PROPOSED DISALLOWANCE U/S 40A(3) OF THE ACT, AT THE FAG END OF THE LIMITATION PERIOD AND THE ASSESSEE DID NOT HAVE SUFFICIENT TIME TO EXPLAIN THE CASE AND THE DISALLOWANCE WAS MADE U/S 40A(3) OF THE ACT , WITHOUT VERIFYING THE FACTS. HE POINTED OUT THAT THE LD. FIRST APPELLATE AUTHORITY, HAD ALSO PASSED AN EX - P ARTE ORDER, ON THE GROUND THAT THERE WAS NON - COMPLIANCE BY THE ASSESSEE. HE PRAYED THAT THE ASSESSEE HAD BEEN REGULARLY APPEARING BEFORE T HE REVENUE AUTHORITIES AND THAT NON - CONSIDERATION OF EVIDENCES IS INCORRECT. 2 I.T.A. NO. 805/KOL/2015 ASSESSMENT YEAR: 2010 - 11 SALT LAKE SECTOR - II, F.L. OFF SHOP 3. THE LD. DR, ON THE OTHER HAND, OPPOSED THE CONTENTIONS AND SUBMITTED THAT THE ASSESSEE IS HAVING A LONG HISTORY OF NON - COMPLIANCE WITH THE DEPARTMENT AND THAT HE IS IN THE HABIT OF NOT APPEARING AND CO - OPERATING WITH THE REVENUE IN ANY OF THE PROCEEDINGS. 4. AFTER HEARING RIVAL CONTENTIONS, WE HOLD THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. FIRST APPELLATE AUTHORITY. IT WAS SUBMITTED BEFORE THE LD. CIT(A) THAT ONE OF THE PARTNERS OF THE ASSESSEE WAS HAVING ILL HEALTH. IT IS ALSO A FACT THAT THE ASSESSING OFFICER HAS NOT GRANTED SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 4.1. UNDER THESE CIRCUMSTANCES, WE DEEM IT FIT AND PROPER TO SET ASIDE THIS APPEAL TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE SHALL BE AT LIBERTY TO PRODUCE NECESSARY EVIDENCE AND DOCUMENTS IN SUPPORT OF HIS CONTENTIONS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES. KOLKATA, THE 15 TH DAY OF DEC EMBER , 2017. SD/ - SD/ - [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 15 . 1 2 .2017 {SC SPS} 3 I.T.A. NO. 805/KOL/2015 ASSESSMENT YEAR: 2010 - 11 SALT LAKE SECTOR - II, F.L. OFF SHOP COPY OF THE ORDER FORWARDED TO: 1. SALT LAKE SECTOR - II, F.L. OFF SHOP SHOP NO. 70, BJ MARKET SECTIOR - II SALT LAKE CITY KOLKATA 700 091 2. THE INCOME TAX OFFICER, WARD - 51(4), KOLKATA AAYAKAR BHAWAN P - 7, CHOWRINGHEE SQUARE KOLKATA 700 069 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES