SHELTER INFRA PROJECTS LTD.,KOLKATA vs. DCIT, CIRCLE-10(2), KOLKATA, KOLKATA

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ITA 2052/KOL/2016Status: DisposedITAT Kolkata12 October 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and remanded the matter back to the AO for a fresh assessment. The assessee should be given a reasonable opportunity to be heard.

What were the facts?

The assessee could not produce relevant documents before the AO due to reasons beyond their control. These documents were filed as additional evidence before the ITAT.

What were the issues?

Whether the assessee should be penalized for not producing documents at the assessment stage when they were crucial for a fair adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Hearing: 09.10.2018Pronounced: 12.10.2018

This appeal preferred by the assessee is against the order of the Ld. CIT(A)-18, Kolkata dated 27.09.2016 for AY 2012-13.

2.

At the outset, it has been brought to our notice by the Ld. AR that the documents/evidence which is relevant and necessary for adjudication of the issues before the AO could not be produced at the relevant time for reasons beyond control of the assessee and pleaded before us that assessee may not be penalized for not producing the documents which are essential for adjudicating the issues in a fair and just manner. We note that documents have been filed for the first time before us in the form of additional evidence which need to be examined by the AO for proper adjudication of the issues involved for assessment of the assessee. Therefore, in the interest of justice and fair play for both the parties, we deem it fit to set aside the impugned order of the Ld. CIT(A) and remand the Shelter Infra Projects Ltd., AY 2012-13 matter back to the file of AO for de novo assessment. Needless to say reasonable opportunity of being heard be given to the assessee. Therefore, appeal of assessee is allowed for statistical purposes.

3.

In the result, appeal of assessee is allowed for statistical purposes.

Order is pronounced in the open court on 12/10/2018 Sd/- Sd/- (M. Balaganesh) (A. T. Varkey) Accountant Member Judicial Member

Dated: 12th October, 2018 Jd.(Sr.P.S.)

Copy of the order forwarded to:

1 Appellant – Shelter Infra Projects Ltd., Eternity Building, DN-1, Sector-V, Salt Lake, Kolkata-700 091. 2 Respondent – DCIT, Circle-12(2), Kolkata 3 CIT(A)- 18, Kolkata. (sent through e-mail) CIT , Kolkata 4 DR, Kolkata Benches, Kolkata (sent through e-mail) 5

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