M/s Asco, Kolkata V. ITO, WD-33(2), KOLKATA, Kolkata

ITA 977/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4126 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 29-11-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 09-05-2016
• Court: TRIBUNAL
• Keywords: Non compliance
• Section: 143(3); 142(1)

Judgement Text

ITA NO. 977/KOL/16 M/S. ASCO-PROP: ARUN SARKAR 1 IN THE INCOME TAX APPELLATE TRIBUNAL,D BENCH KOLKATA BEFORE : SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 977/KOL/2016 A.Y: 2007-08 M/S. ASCO VS. I.T.O., WARD 33(2),KOLKATA PROP: ARUN SARKAR PAN: AJMPS 2400F (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI SOUMITRA CHOUDHUR Y, ADVOCATE, AR SHRI AMITAVA BHATT ACHARYA, JCIT, DR DATE OF HEARING : 29-11-2016 DATE OF PRONOUNCEMENT : 02-12-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29/02/2016 PASSED BY THE COMMISSIONER OF INCO ME TAX(APPEALS),9, KOLKATA FOR THE ASSESSMENT YEAR 20 07-08, WHEREIN HE CONFIRMED THE ADDITIONS MADE BY THE AO. 2. THE ONLY ISSUE IS TO BE DECIDED IN THIS APPEAL AS TO WHETHER THE CIT-A IS JUSTIFIED IN PASSING THE EX-PARTE ORDER WI THOUT CONSIDERING THE ADJOURNMENT PETITION FILED BEFORE HIM AND IN THE F ACTS AND CIRCUMSTANCES OF THE CASE. 3. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND IS A CIVIL CONTRACTOR. THE ASSESSEE FILED HIS RETURN OF INCOME DECLARING TOTAL INCOME AT RS.2,68,596/-. UNDER SCRUTINY, NOTICES U/ S. 143(2) AND 142(1) ITA NO. 977/KOL/16 M/S. ASCO-PROP: ARUN SARKAR 2 OF THE ACT WERE ISSUED. IN RESPONSE TO WHICH THE A SSESSEE PRODUCED CONTRACT RECEIPTS OF RS.75,71,682/- AND DECLARED PR OFITS AT RS.3,30,420/- THE AO DETERMINED THE TOTAL INCOME AT RS.18,81,357/ - AND TO THAT EFFECT AN ORDER U/S. 143(3) OF THE ACT BY AN ORDER PASSED U/S. 143(3) OF THE ACT ON 11-12-2009. 4. IN CHALLENGE THE SAME BEFORE THE CIT-A, THE CIT- A HELD THAT NOTICES FIXING THE HEARING WERE ISSUED ON 23/01/2015, 18/02 /2015, 23/02/2015 & 22/02/2016. BUT THERE WAS NO COMPLIANCE ON THE PA RT OF THE ASSESSEE. ACCORDINGLY, HE DISMISSED THE APPEAL OF ASSESSEE FO R NON COMPLIANCE OF THE SAME. 5. BEFORE US THE LD.AR OF THE ASSESSEE ARGUED THAT THE ASSESSEE HAD PRAYED FOR ADJOURNMENT VIDE PETITION DTD. 22.02.201 6 STATING THAT THE COUNSEL OF THE ASSESSEE WAS OUT OF STATION AND SOU GHT ADJOURNMENT BEFORE THE CIT-A TO FIX ANY DATE IN THE 1 ST WEEK OF APRIL, 2016. A COPY OF THE SAME IS PLACED ON RECORD AND WITHOUT CONSIDERI NG THE SAME, THE CIT- A PASSED AN EX PARTE ORDER. 6. ON THE CONTRARY, THE LD. DR RELIED ON THE ORDERS OF AUTHORITIES BELOW. 7. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE CIT-A ISSUED FOUR NOTICES TO THE ASSESSEE FOR THE HEARING. WE ALSO FIND THAT BEFORE US, THE LD.AR OF THE ASSESSEE PLACED A COPY OF ADJOURNMENT APPLICATION AS STATED ABOVE, WH EREIN IT IS NOTICED THAT THE ASSESSEE REQUESTED BEFORE THE CIT-A TO FIX ANY DATE IN THE 1 ST WEEK OF APRIL, 2016 AND THE CIT-A PASSED AN EX PART E ORDER WITHOUT CONSIDERING THE SAID ADJOURNMENT APPLICATION DTD. 2 2-02-2016 , WHICH IS PLACED ON RECORD BEFORE US. IN SUCH CIRCUMSTANCES I N THE INTEREST OF JUSTICE AND TAKING INTO CONSIDERATION THE SUBMISSIO N AS SUBMITTED BY THE LD.AR BEFORE US, WE DEEM IT FIT AND PROPER TO REMAN D THE ISSUE(S) TO THE FILE OF CIT-A FOR FRESH ADJUDICATION. THE ASSESSEE SHALL BE AT LIBERTY TO ITA NO. 977/KOL/16 M/S. ASCO-PROP: ARUN SARKAR 3 FILE/PRODUCE EVIDENCES, IF ANY TO SUBSTANTIATE HIS CLAIM AND SHALL CO- OPERATE WITH THE CIT-A IN FURTHER APPELLATE PROCEED ING. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STAT ISTICAL PURPOSE. 8. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 02 -12 -2016 SD/- SD/- M.BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 02/12/ 2016 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ ASSESSEE: M/S. ASCO PROP: SRI ARUN SARKAR 4/113, JATIN DAS NAGAR, BELGHORIA, KOLKATA-700 056. 2 THE RESPONDENT/ DEPARTMENT: INCOME TAX OFFICER, WARD 33(2), 10B, MIDDLETON ROW, KOLKATA 3 / THE CIT(A) 4.THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPS TRUE COPY, BY ORDER, ASSTT REGISTRA R ITA NO. 977/KOL/16 M/S. ASCO-PROP: ARUN SARKAR 4