M/S. GIRIK INFRA PROJECTS PVT. LTD.,KOLKATA vs. ITO, WARD - 6(2), KOLKATA, KOLKATA

ITA 2309/KOL/2017Status: DisposedITAT Kolkata20 November 2019AY 2013-142 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was passed ex parte without proper adjudication of the merits. Therefore, the appeal was allowed for statistical purposes to restore the matter back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was against the CIT(A)'s ex parte order which affirmed various disallowances and additions. The CIT(A) had passed the order without dealing with the merits of the issues, despite the assessee appearing on some occasions to seek adjournments.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal on merits when it was passed ex parte. Whether the assessee was granted sufficient opportunities for hearing.

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, KOLKATA BENCH “B” KOLKATA

Before: Shri S.S.Godara & Dr. A.L. Saini

PER S.S.Godara, Judicial Member:

- This assessee’s appeal for assessment year 2013-14 arises against Commissioner of Income Tax (Appeals)-2 Kolkata’s order dated 30.04.2016 passed in case No.429/CIT(A)-2/16-17 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

It transpires at the outset that CIT(A)’s order under challenge affirming the Assessing Officer’s action making various disallowance(s) / addition(s) of brokerage / commission, subscription and tally software expenses as well as bogus current liabilities involving figure(s) of ₹78,44,360, ₹2,500/-, ₹10,000/- and ₹4,78,50,000/-; respectively has been passed ex parte and that too, without dealing with merits of the issues as contemplated u/s. 250(6) of the ITA No.2309/Kol/2017 A.Y. 2013-14 M/s Girik Infra Projects Pvt. Ltd. Vs. ITO Wd-6(2), Kol Page 2 Act requiring framing of points of determination followed by a detailed adjudication.

Learned departmental representative vehemently contends during the course of hearing that since the assessee had not appeared in lower appellate proceedings the CIT(A) has rightly affirmed all the disallowance(s) / addition(s). Case file suggests that the CIT(A) had fixed the lower appeal on four occasions i.e. 15.11.2016, 23.01.2017, 10.03.2017 and 19.07.2017 wherein the assessee had appeared on second and third occasions to seek adjournments. We therefore deem it appropriate in this factual backdrop that larger interest of justice would be served in case the assessee’s instant grievance(s) are restore back to the CIT(A) for afresh adjudication within three effective opportunities of hearing. We make it clear that assessee shall itself appear before the CIT(A) on or before 31.03.2020 alongwith a copy of this order.

This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the open court 20/11/2019 (लेखा सद%य) ("या'यक सद%य) ( A.L.Saini) (S.S.Godara) (Accountant Member) (Judicial Member) Kolkata, (दनांकः- 20/11/2019 कोलकाता । आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant-M/s Girik Infra Projects Pvt.Ltd, 157, N.S.Road (Top Floor) Kol-001

""यथ"/Respondent-ITO Wd-6(2), Aayakar Bhawan, P-7, Chowringhee Sq. Kolkata-69 3. संबं3धत आयकर आयु4त / Concerned CIT Kolkata 4. आयकर आयु4त- अपील / CIT (A) Kolkata 5. 7वभागीय "'त'न3ध, आयकर अपील"य अ3धकरण, कोलकाता / DR, ITAT, Kolkata 6. गाड< फाइल / Guard file. By order/आदेश से, // सहायक पंजीकार आयकर अपील"य अ3धकरण, कोलकाता ।

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