RANGERS TRAVELS,KALIKAPUR KOLKATA V. ITO WARD 25(3), KOLKATA

ITA 1051/KOL/2023

AI Insights

This case involves Rangers Travel appealing against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, for the Assessment Year 2015-16. The primary contention was the lack of detailed examination of issues by the AO due to the absence of evidences, which led to disallowances being made without any basis. The assessee argued that the inability to present evidences was beyond their control and sought another opportunity to present their case. The Departmental Representative supported the decisions of the lower authorities. The ITAT found merit in the assessee's request for another opportunity to present evidences and thus restored the matter to the AO for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 35997 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 05-10-2023
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Corroborative evidences

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA Įी राजेश क ुमार, लेखा सटèय एवं Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय क े सम¢ [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1051/Kol/2023 Assessment Year: 2015-16 Rangers Travel (PAN: AAJFR 9116 R) Vs. ITO, Ward-25(3), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 25.09.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 09.10.2024 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से Shri Manish Tiwari, FCA For the Respondent/ राजèव कȧ ओर से Smt. Monalisha Pal Mukherjee, JCIT ORDER / आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 31.07.2023 for the AY 2015-16. 2. At the outset, the Ld. Counsel for the assessee placed the revised/concise grounds of appeal before us and submitted that before the AO the issue could not be examined in detail for the want of evidences and further addition on account of disallowances were without any basis. Further, the Ld. Counsel for the assessee submitted that in the 2 I.T.A. No. 1051/Kol/2023 Assessment Year: 2015-16 Rangers Travel appellate proceedings, the assessee could not be filed any evidences and therefore, the issue could not be decided on merit on the basis of evidences which should have been filed by the assessee. The Ld. A.R submitted that all have happened because of reasons which are beyond the control of the assessee and therefore, in the interest of justice and fair play the assessee may be given one more opportunity of hearing for presenting its case before the AO. 3. The Ld. D.R. on the other hand relied on the order of authorities below. 4. After hearing the rival contentions and perusing the material on record, we find that the assessee has not filed any evidences before the AO as well as before the Ld. CIT(A) which has resulted in the ex-parte decisions being made without taking into account the supporting the evidences. We note that additions were made on estimated basis for the want of supporting evidences. Under the facts and circumstances, we feel that the ends of justice could be met if the assessee could get one more opportunity of hearing before the AO. Accordingly, we restore the issue back to the file of AO with a direction to decide the same afresh on the basis of evidences filed by the assessee. At the same time, we direct the assessee to co-operate in the proceedings before the AO by filing the necessary evidences. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 9th October, 2024 Sd/- Sd/- (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) (Rajesh Kumar/राजेश क ुमार) Judicial Member/ÛयाǓयक सदèय Accountant Member/लेखा सदèय Dated: 9th October, 2024 SM, Sr. PS 3 I.T.A. No. 1051/Kol/2023 Assessment Year: 2015-16 Rangers Travel Copy of the order forwarded to: 1. Appellant- Rangers Travels, 18/2, Kalikapur, Kolkata-700099. 2. Respondent – ITO, Ward-25(3), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "