ACIT, Circle 38, Midnapore, Midnapore V. Vidyasagar Himghar Private Ltd., Paschim Medinipur

MA 230/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9916 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 27-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI RAY
• Assessee Lawyers: A K TIBREWAL
• Keywords: Period of limitation
• Section: 201; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA [BEFORE SRI S.S. GODARA, HONBLE JUDICIAL MEMBER, ACCOUNTANT MEMBER & DR. A.L. SAINI, HONBLE ACCOUNTANT MEMBER] M.A. NO. 230/KOL/2019 I.T.A. NO. 1131/KOL/2017 ASSESSMENT YEAR: 2012-13 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-38, MIDNAPORE...........................................APPELLANT VS. VIDYASAGAR HIMGHAR (P.). LTD....................................................RESPONDENT CHANDRAKONA, NATUNGRAM JHANKARA, GHATALA DIST. PASCHIM MEDINIPUR PIN- 721 201 [PAN : AABCV 7686 P] APPEARANCES BY: SHRI DHRUBAJYOTI RAY, JCIT, D/R, APPEARED ON BEHALF OF THE REVENUE. SHRI A.K. TIBREWAL, FCA & AMIT AGARWAL, A/R APPEARING ON BEHALF OF THE ASSESSEE DATE OF CONCLUDING THE HEARING : JANUARY 17 TH , 2020 DATE OF PRONOUNCING THE ORDER : JUNE 19 TH , 2020 O R D E R PER S.S. GODARA, JM :- THIS REVENUES MISCELLANEOUS APPLICATION SEEKS TO RECALL THE TRIBUNALS ORDER DT. 09/08/2019 HOLDING THEREIN THAT THE ASSESSING OFFICERS ASSESSMENT ORDER HAD BEEN FRAMED WELL BEYOND THE SCHEDULED LIMITATION TIME EXPIRING IN MARCH, 2015. 2. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 3. THE LD. D/R VEHEMENTLY CONTENDED DURING THE COURSE OF HEARING THAT THE TRIBUNALS ABOVE STATED ORDER HOLDING THE IMPUGNED ASSESSMENT AS TIME BARRED IS BASED ON AN ADVERSE INFERENCE DRAWN AGAINST THE DEPARTMENT IN TERMS OF EARLIER DIRECTIONS DT. 27/02/2019 WHEREAS THE AO; ALTHOUGH FRAMED THE IMPUGNED ASSESSMENT WELL WITHIN THE PRESCRIBED PERIOD OF LIMITATION, COULD NOT PLACE ON RECORD THE CORRESPONDING DETAILS ON ACCOUNT OF COMMUNICATION GAP. WE FIND NO MERIT IN THE REVENUES INSTANT ARGUMENT. THE FACT REMAND THAT THIS TRIBUNALS EARLIER DIRECTION DT. 27/02/2019 HAD MADE IT CLEAR THAT THE RELEVANT DETAILS WOULD BE FILED BY 06/05/2019 FAILING WHICH ADVERSE INFERENCE CAN BE DRAWN AND THE AO WAS PERSONALLY SUMMONED FOR HIS APPEARANCE AS WELL. THERE IS NO DENIAL TO THE FACT THAT NO COMPLIANCE HAS COME FROM THE DEPARTMENTAL SIDE QUA THE SAME. WE THEREFORE SEE NO APPARENT MISTAKE ON THE 2 M.A. NO. 230/KOL/2019 I.T.A. NO. 1131/KOL/2017 ASSESSMENT YEAR: 2012-13 VIDYASAGAR HIMGHAR (P.). LTD. FACE OF RECORD SO AS TO INVOKE OUR RECTIFICATION JURISDICTION VESTED U/S 254(2) OF THE ACT. THE REVENUE FAILS IN ITS INSTANT MISCELLANEOUS APPLICATION. 4. BEFORE PARTING, IT IS NOTED THAT THE ORDER IS BEING PRONOUNCED AFTER NINETY (90) DAYS OF HEARING. HOWEVER, TAKING NOTE OF THE EXTRAORDINARY SITUATION IN THE LIGHT OF THE COVID-19 PANDEMIC AND LOCKDOWN, THE PERIOD OF LOCKDOWN DAYS NEED TO BE EXCLUDED. FOR COMING TO SUCH A CONCLUSION, I RELY UPON THE DECISION OF THE CO-ORDINATE BENCH OF THE MUMBAI TRIBUNAL IN THE CASE OF DCIT VS. JSW LIMITED IN ITA NO. 6264/MUM/2018 & 6103/MUM/2018, ASSESSMENT YEAR 2013-14, ORDER DT. 14 TH MAY, 2020. 5 THIS REVENUES MISCELLANEOUS APPLICATION IS DISMISSED. KOLKATA, THE 19 TH DAY OF JULY, 2020. SD/- SD/- [A.L. SAINI] [ S.S. GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19.06.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. VIDYASAGAR HIMGHAR (P.). LTD CHANDRAKONA, NATUNGRAM JHANKARA, GHATALA DIST. PASCHIM MEDINIPUR PIN- 721 201 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-38, MIDNAPORE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES