AFORESERVE. COM LIMITED,KOLKATA vs. JCIT(OSD), CIRCLE - 2(1), KOLKATA, KOLKATA

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ITA 1137/KOL/2018Status: DisposedITAT Kolkata28 February 2020AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s ex parte order was passed without proper adjudication and that the adjournments sought by the assessee did not indicate dilatory tactics. Therefore, the issues were restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2012-13 was decided ex parte by the CIT(A) without dealing with the merits of the case. The CIT(A) disallowed various expenditures and made an arm's length price adjustment.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without adjudicating the merits of the case, and whether the adjournments sought by the assessee were reasonable.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”, BENCH KOLKATA

Before: SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM

For Appellant: Shri Jugul Kishor Gulari, CA
Hearing: 26/02/2020Pronounced: 28/02/2020

BEFORE SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM आयकर अपीलसं/ (�नधा�रण वष� / Assessment Year: 2012-13) Aforeserve.com Ltd. Vs. JCIT(OSD), Circle-2(1), Kolkata. 35 First Floor C R Avenue Kolkata 700012. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCA8568P (Appellant) .. (Respondent) Appellant by : Shri Jugul Kishor Gulari, CA Respondent by : Shri Vijay Shankar, CIT सुनवाई क� तार�ख/ Date of Hearing : 26/02/2020 घोषणा क� तार�ख/Date of Pronouncement : 28/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-1, Kolkata’s order dated 28.03.2018 in case no.201354591150616/CIT(A)-1/Cir-2(1)/Kol./17-18 involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short ‘the Act’). Heard both the parties. Case file perused.

2.

We notice at the outset that the CIT(A)’s lower appellate order affirming Assessing Officer’s action disallowing/adding various heads of expenditure as well as arm’s length price adjustment of Rs.1,24,37,641/-, has been passed ex parte without dealing with merits thereof. Learned CIT-DR vehemently contends that the assessee filed repeated adjournments for 14.03.2018, 21.03.2018 and 27.03.2018 and therefore, the CIT(A)’s action is very much justifiable. He fails to dispute that these three adjournments involve a time gap of less than a month which do not indicate any dilatory tactics adopted at the assessee’s behest. As already indicated, the fact also remains that the CIT(A) has not passed its lower appellate order after framing points of determination followed by a detailed adjudication u/s 250(6) of the Act. We therefore deem it appropriate to restore all the instant issues back to the CIT(A) for afresh adjudication as per law within three effective opportunities of hearing. The assessee or its authorized representative is directed to appear before the CIT(A) on or before 31.07.20.

3.

This assessee’s appeal is allowed for statistical purposes.

Order is pronounced in the open court on 28.02.2020.

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