Maa Transport Agency, Paschim Medinipur V. ITO, Ward 2(2), Asansol, Paschim Medinipur

MA 76/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2202 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Gross profit estimation
• Section: 201; 254(2)

Judgement Text

1 MA. NO . 76/KOL/19 & ITA NO. 750/KOL/17 A.Y 2011 - 12 MAA TRANSPORT AGENCY IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH , KOLKATA [BEFORE SHRI S.S. GODARA , J M & DR. SHRI A.L.SAINI, AM ] M .A NO . 76 /KOL/201 9 ( A/O ITA NO . 750/KOL/2017 A.Y 2011 - 12) AND ITA NO. 750/KOL/2017 A.Y 2011 - 12 M/S. MAA TRANSPORT AGENCY PAN: AAKFM9822 A VS. I.T.O. WARD 2(2), ASANSOL APP LICANT /ASSESEE RESPONDENT /DEPARTMENT DATE OF HEARING 21 - 06 - 201 9 DATE OF PRONOUNCEMENT 26 - 06 - 2019 FOR THE APP LICANT/ ASSESSEE SHRI KANCHAN SADHU, ADVOCATE, AR FOR THE RESPONDENT /REVENUE SHRI ROBIN CHOUDHURY, ADDL.CIT , DR ORDER SHRI S.S. GODARA, JM : THE ASSESSEE HAS FILED THIS INSTANT MISCELLANEOUS APPLICATION FILED U/S 254(2) OF THE INCOME TAX ACT , 1961 ( IN SHORT ACT) SEEK TO RECALL OUR EX PARTE ORDER DATED 13 - 02 - 2019 DISMISSING THE MAI N APPEAL FOR NON - PROSECUTION. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES ONLY CONTENTION AS PER ITS PLEADINGS THAT DURING THE COURSE OF HEARING IS THAT ITS AUTHORISED REPRESENTATIVE COULD NOT APPEAR FOR HEARING IN THE MAIN CASE SC HEDULED ON 04 - 02 - 2019. HE THEREFORE SUBMITS THAT THE ABOVE DEFAULT OF NON APPEARANCE WAS ON ACCOUNT OF CIRCUMSTANCES BEYOND HIS CONTROL. THE REVENUE IS FAIR ENOUGH IN NOT DISPUTING ALL THESE AVERMENTS. WE THEREFORE RECALL THE ORDER DATED 13 - 02 - 2019 DISMI SSING THE ABOVE APPEAL FOR NON - PROSECUTION. THE CASE STANDS RESTORED TO ITS ORIGINAL NUMBER . 3 . TH IS ASSESSEES MISC. APPLICATION NO. 76/KOL/2019 IS ACCEPTED. 4. IT FURTHER TRANSPIRES DURING THE COURSE OF HEARING THAT ASSESSEES SOLE SUBSTANTIVE GRIEVANCE CHALLEN GING CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION IN ESTIMATING GROSS 2 MA. NO . 76/KOL/19 & ITA NO. 750/KOL/17 A.Y 2011 - 12 MAA TRANSPORT AGENCY PROFIT @ 8% OF THE GROSS TURNOVER OF RS.1 , 83 , 5 8,989.59 IN TRANSPORT CONTRACTOR BUSINESS. BOTH PARTIES ARE ADMITTED /AGREED DURING THE COURSE OF HEARING THAT THE INSTANT ISSUE ( S) IS VERY MUCH COVERED BY THE TRIBUNAL CO - ORDINATE BENCHS ORDER IN ITA 1591/KOL /2014 DECIDED ON 9 - 3 - 2018 IN ASSESSEES CASE ITSELF FOR THE ASSESSMENT YEAR 2008 - 09 ADOPTING THE SAID GROSS PROFIT ESTIMATION @6% OF THE TOTAL GROSS RECEIPTS. WE DECID E THE MAIN APPEAL AFTER OBTAINING BOTH PARTIES CONSENT AND DIRECT THE ASSESSING OFFICER TO FOLLOW THE SUIT IN THE IMPUGNED ASSESSMENT YEAR TO ASSESS THE ASSESSEES GROSS PROFIT @ 6% OF GROSS PROFIT IN TERMS OF THE TRIBUNALS ADJUDICATION. 5. IN THE RESULT, THE MAIN APPEAL, ITA NO. 750/KOL/2017 FOR THE A/Y 2011 - 12 IS PARTLY ALLOWED IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 26 - 06 - 2019 SD/ - SD/ - A.L.SAINI S.S.GODARA ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 26 - 06 - 2019 * PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APP LICANT / ASSESSEE: M/S. MAA TRANSPORT AGENCY C/O KANCHAN SADHU, ADVOCATE, VIV EKANANDA PARK, P.O RAMKRISHNAMISSION, DIST: PASCHIM BARDHAMAN,PIN 713305. 2 RESPONDENT/ REVENUE: I.T.O. WARD 2(2), PERMER BUILDING, 54 GT RD (W), NR. BNR ASANSOL, P.O ASANSOL, DIST PASCHIM BARDHAMAN - PIN 713304. 3. CIT, 4. CIT(A), KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA