M/s. ABC Consultants Pvt. ltd., Kolkata v. ACIT, Range-3, Kolkata, Kolkata

ITA 1108/KOL/2017 | 2006-2007
Pronouncement Date: 08-11-2017 | Result: Partly Allowed

Appeal Details

RSA Number 110823514 RSA 2017
Assessee PAN AAECA0105F
Bench Kolkata
Appeal Number ITA 1108/KOL/2017
Duration Of Justice 5 month(s) 21 day(s)
Appellant M/s. ABC Consultants Pvt. ltd., Kolkata
Respondent ACIT, Range-3, Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 08-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Partly Allowed
Bench Allotted A
Tribunal Order Date 08-11-2017
Assessment Year 2006-2007
Appeal Filed On 18-05-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA [BEFORE SHRI P.M. JAGTAP AM AND SHRI S.S. VISWANETHRA RAVI JM] I.T.A. NO. 1108/KOL/2017 ASSESSMENT YEAR: 2006-07 M/S. ABC CONSULTANTS PVT. LTD..............................APPELLANT C/O. G.P. AGRAWAL & ASSOCIATES 7A KIRAN SHANKAR ROY ROAD 2 ND FLOOR KOLKATA - 700001 [PAN : AAECA0105F] A.C.I.T. CIR 3(1) KOLKATA......................RESPONDENT AAYAKAR BHAWAN 4 TH FLOOR P-7 CHOWRINGHEE SQUARE KOLKATA - 69 APPEARANCES BY: SHRI D.S. DAMLE FCA APPEARING ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 07 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 08 2017 ORDER PER P.M. JAGTAP AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS) 29.03.2017 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT IS A COMPANY WHICH IS ENGAGED IN THE BUSINESS OF RENDERING MANAGEMENT CONSULTANCY & RECRUITMENT SERVICES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 29.11.2006 DECLARING A TOTAL INCOME OF RS. 8 82 90 943/-. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 26.12.2008 THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE A.O. AT RS. 9 78 60 471/- AFTER MAKING THE FOLLOWING ADDITIONS: 2 I.T.A. NO. 1108/KOL/2017 ASSESSMENT YEAR: 2006-07 M/S. ABC CONSULTANTS PVT. LTD. 1) DISALLOWANCE OF TRAVELLING EXPENSES OF RS. 14 13 189/- 2) DISALLOWANCE OF BUSINESS PROMOTION EXPENSES OF RS. 2 56 393/- 3) UNDISCLOSED RECEIPTS OF RS. 78 99 946/- 3. AGAINST THE ORDER PASSED BY THE A.O. UNDER SECTION 143(3) AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT (A). ACCORDING TO THE LD. CIT (A) THERE WAS HOWEVER NO SATISFACTORY COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME. HE THEREFORE DISMISSED THE APPEAL FILED BY THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 29.03.2017 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT (A) THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS POINTED OUT BY THE LEARNED COUNSEL FOR THE ASSESSEE FROM THE RELEVANT PORTION OF THE IMPUGNED ORDER OF THE LD. CIT (A) ADJOURNMENTS WERE SOUGHT BY THE ASSESSEE ON ALL THE DATES ON WHICH THE APPEAL WAS FIXED FOR HEARING BY HIM INCLUDING THE LAST DATE I.E. 17.03.2017. IT APPEARS FROM THE IMPUGNED ORDER OF THE LD. CIT (A) THAT HE HOWEVER REFUSED TO GRANT THE ADJOURNMENT AS SOUGHT BY THE ASSESSEE ON THE FINAL DATE FIXED ON 17.03.2017 BY A LETTER FILED WELL IN ADVANCE ON 15.03.2017 WITHOUT GIVING ANY REASON WHATSOEVER TO JUSTIFY THE SAME. AS RIGHTLY CONTENDED BY THE LEARNED COUNSEL FOR THE ASSESSEE IT IS THUS NOT A CASE WHERE THE ASSESSEE CAN BE SAID TO HAVE NOT COMPLIED WITH THE NOTICES ISSUED BY THE LD. CIT (A) AND THE IMPUGNED ORDER PASSED BY THE LD. CIT (A) DISMISSING THE APPEAL OF THE ASSESSEE EX-PARTE WITHOUT GIVING 3 I.T.A. NO. 1108/KOL/2017 ASSESSMENT YEAR: 2006-07 M/S. ABC CONSULTANTS PVT. LTD. PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IS IN VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. EVEN THE LEARNED DR HAS NOT BEEN ABLE TO DISPUTE THIS POSITION. WE THEREFORE SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT (A) AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LEARNED COUNSEL FOR THE ASSESSEE THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT (A) AND SHALL EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO UNABLE THE LD. CIT (A) TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH NOVEMBER 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 08/11/2017 BISWAJIT SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. ABC CONSULTANTS PVT. LTD. C/O. G.P. AGRAWAL & ASSOCIATES 7A KIRAN SHANKAR ROY ROAD 2 ND FLOOR KOLKATA 01. 2. ACIT CIR 3(1) AAYAKAR BHAWAN 4 TH FLOOR P-7 CHOWRINGHEE SQUARE KOLKATA 69. 3. THE CIT(A) 4. THE CIT 4 I.T.A. NO. 1108/KOL/2017 ASSESSMENT YEAR: 2006-07 M/S. ABC CONSULTANTS PVT. LTD. 5. DR TRUE COPY BY ORDER SR. P.S. / H.O.O. ITAT KOLKATA