Flamingo Brewerioes (P) Ltd, Diphu v. Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia

ITA 164/GTY/2020 | 2016-2017
Pronouncement Date: 18-03-2021 | Result: Partly Allowed

Appeal Details

RSA Number 16422314 RSA 2020
Assessee PAN AABCF0006D
Bench Guwahati
Appeal Number ITA 164/GTY/2020
Duration Of Justice 4 month(s) 28 day(s)
Appellant Flamingo Brewerioes (P) Ltd, Diphu
Respondent Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia
Appeal Type Income Tax Appeal
Pronouncement Date 18-03-2021
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted SMC
Tribunal Order Date 18-03-2021
Assessment Year 2016-2017
Appeal Filed On 20-10-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC GAUHATI BEFORE SHRI S ANJAY GARG JUDICIAL MEMBER . / ITA NO. 164 /GAU/20 20 ASSESSMENT YEAR: 20 1 6 - 17 M/S. FLAMING BREWERIES PVT. LTD HOUSE NO. 316 AMOLAPATY WARD NO.6 DIPHU - 78460 ASSAM. PAN: A ABCF0006D / V/S . A.C.I.T CIR - TINSUKIA AAYKAR BHAWAN C.R BUILDING MANCOTA ROAD DIBRUGARH ASSAM. / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT SHRI ARUN AGARWAL FCA A .R / BY RESPONDENT SHRI JAYANTA MRIDHA JCIT SR. DR / DATE OF HEARING 1 8 - 03 - 20 2 1 / DATE OF PRONOUNCEMENT 1 8 - 03 - 20 2 1 / O R D E R THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 2 8 - 02 - 2020 OF THE COMMISSIONER OF INCOME - TAX (APPEALS) DIBRUGARH [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE ASSESSEE IN THIS APPEAL HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL : - 1. FOR THAT THE ORDER PASSED BY THE LD. CIT(A) IS IN GROSS VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE AND AS SUCH IS NOT SUSTAINABLE IN LAW. 2(A) FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) ERRED IN UPHOLDING THE ACTION OF THE A.O IN REJECTING THE BOOKS OF ACCOUNTS U/S. 145(3) AND ASSESSMENT MA DE U/S. 144. IF THE AO OR THE CIT(A) HAS CHECKED THE DATES UNDERNEATH OF THE INADVERTENTLY UPLOADED DOCUMENTS. IT CAN BE EASILY ASCERTAIN THAT THE DOCUMENTS VIA BALANCE SH E ET AND PROFIT & LOSS ACCOUNT FOR AY 2016 - 17 ARE WRONG DOCUMENTS UPLOADED DURING THE FILING OF THE INCOME TAX RETURN. THE DATES FOR THE AY ITA NO. 164 /GAU/20 20 A.Y 201 6 - 17 M/S. FLAMINGO BREWERIES PVT. LTD. PAGE 2 2016 - 17 CANNOT BE BEFORE 31.03.2016 WHEREAS THE DATE MENTIONED IS AS 01.09.2015. (B) IT CAN BE EASILY MAKE OUT THAT THE INTENSION OF THE ASSESSEE WAS NEVER BEEN TO MISLEAD THE DEPARTMENT THAT IS WHY IT HAS SHARED THE CORRECT AUDIT REPORTS ON 17.08.2017 04.05.2018 AND 25.09.2018. 3. THAT THE APPELLANT CRAVES LEAVE TO ADD ALTER OR DELETE ALL OR ANY OF THE GROUNDS OF APPEAL. 3. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE HAS INVITED MY ATTENTION TO THE IMPUGNED ASSESSMENT ORDER AND SUBMITTED THAT NO PROPER OPPORTUNITY WAS PROVIDED BY THE LEARNED ASSESSING OFFICER ( IN SHORT THE LD. AO) TO THE ASSESSEE TO RECONCILE ABOUT THE FIGURES OF ACCOUNT. HE HAS MENTIONED IN HIS ASSESSMENT ORDER THAT SINCE THE PROCEEDINGS U/S. 143(3) OF THE INCOME - TAX ACT 1961 ( IN SHORT THE ACT) W OULD GET BARRED BY LIMITATION OF TIME THEREFORE HE PROCEED TO FRAME THE ASSESSMENT U/S. 144 OF THE ACT IGNORING THE BOOKS OF ACCOUNT OF THE ASSESSEE. THE PLEA OF THE LEARNED COUNSEL OF THE ASSESSEE HAS BEEN THAT THE RETURN OF INCOME WAS FILED ONLINE AND THE CONCERNED ACCOUNTANT OF THE ASSESSEE UPLOADED CERTAIN DOCUMENTS BALANCE SHEET /ACCOUNTS OF THE ASSE S SEE WHICH W ERE NOT RELEVANT FOR THE A.Y UNDER CONSIDERATION. THEREFORE THERE WAS A MISTAKE IN UPLOADING THE PAPERS/ ACCOUNTS . THIS MATTER WAS BROUGHT TO THE KNOWLEDGE OF THE LD.AO HOWEVER HE DID NOT NOTICE OF THE SAME. THIS PLEA WAS ALSO RAISED BEFORE THE LD. CIT(A) BUT THE LD. CIT(A) HA S BRUSHED ASIDE THE PLEA OBSERVING THAT THE ASSESSEE HAD NOT PURSUED THE CASE BEFORE THE LD. AO AND NOW PRODUCTION OF RECONCILIATION OF ACCOUNTS BEFORE HIM WAS AN AFTERTHOUGHT. THE LD. COUNSEL OF THE ASSESSEE THEREFORE HAS SUBMITTED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY SO THAT THE MATTER MAY BE DECIDED AS PER MERITS OF THE CASE. THE LD. COUNSEL FOR THE ASSESSEE THEREFORE HAS REQUESTED BEFORE THIS TRIBUNAL THAT THE MATTER MAY BE REST ORED TO THE FILE OF THE LD. AO FOR ADJUDICATION ON THE ISSUE AFRESH . THE LD. D.R HAS NOT OBJECTED TO THE SAME. 4. IN VIEW OF THE ABOVE SUBMISSIONS OF BOTH THE LD. R EPRESENTATIVE S THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER I S RESTORED TO THE FILE OF THE LD. AO TO DECIDE THE ISSUE AFRESH . THE LD. AO WILL ALLOW THE ASSESSEE TO PRESENT/SUBMIT ITA NO. 164 /GAU/20 20 A.Y 201 6 - 17 M/S. FLAMINGO BREWERIES PVT. LTD. PAGE 3 NECESSARY EVIDENCES /ACCOUNT BOOKS DETAILS ETC. AND TO PRESENT ITS CASE BEFORE HIM. THEREAFTER THE LD. AO WILL DECIDE THE ISSUE AFRESH BY WAY OF SPEAKING ORDER. IN VIEW OF THE ABOVE THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING ON T HURSDAY 1 8 TH MARCH 2021 . SD/ - (S ANJAY GAR G ) JUDICIAL MEM BER * *PP /SR.PS - 1 8 - 03 - 2021 /KOLKATA / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT /ASSESSEE: M/S. FLAMING BREWERIES PVT. LTD HOUSE NO. 316 AMOLAPATY WARD NO.6 DIPHU - 78460 ASSAM 2. /RESPONDENT - A.C.I.T CIR - TINSUKIA AAYKAR BHAWAN C.R BUILDING MANCOTA ROAD DIBRUGARH ASSAM. 3. / CONCERNED CIT 4. - / CIT (A) 5. / DR ITAT GUWAHATI 6. / GUARD FILE. BY ORDER/ /TRUE COPY/ FOR SENIOR PRIVATE SECRETARY