M/s Falguni Nirman Pvt. Ltd., Kolkata v. ACIT, CIR-2, MIDNAPORE, Midnapore

ITA 423/KOL/2016 | 2010-2011
Pronouncement Date: 17-11-2017 | Result: Partly Allowed

Appeal Details

RSA Number 42323514 RSA 2016
Assessee PAN AAACF9395A
Bench Kolkata
Appeal Number ITA 423/KOL/2016
Duration Of Justice 1 year(s) 8 month(s) 6 day(s)
Appellant M/s Falguni Nirman Pvt. Ltd., Kolkata
Respondent ACIT, CIR-2, MIDNAPORE, Midnapore
Appeal Type Income Tax Appeal
Pronouncement Date 17-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Partly Allowed
Bench Allotted C
Tribunal Order Date 17-11-2017
Last Hearing Date 09-11-2017
First Hearing Date 09-11-2017
Assessment Year 2010-2011
Appeal Filed On 11-03-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN JM & SHRI WASE EM AHMED AM] I.T.A NO. 423/KOL/201 6 ASSESSMENT YEAR : 2010-11 M/S. FALGUNI NIRMAN PRIVATE LTD. -VS.- A. C.I.T. CIRCLE-2 KOLKATA MIDNAPORE [PAN : AAACF 9395 A) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI BRIJESH KUMAR SINGH ADVOCATE FOR THE RESPONDENT : SHRI DAVID Z.CHAWNGTHU ADDL. CIT SR.DR DATE OF HEARING : 09.11.2017. DATE OF PRONOUNCEMENT : 17.11.2017. ORDER PER N.V.VASUDEVAN JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 02.12.2015 OF CIT-(A)- 11 KOLKATA RELATING TO A.Y.2010-11. 2. THE ASSESSEE IS A COMPANY ENGAGED IN THE BU SINESS OF PURCHASE AND SALE OF LAND. FOR A.Y.2010-11 AN ORDER OF ASSESSMENT DATED 20.03. 2013 WAS PASSED BY THE AO DETERMINING THE TOTAL INCOME AFTER MAKING THE ADDIT ION OF RS.15 00 000/- TO THE INCOME RETURNED BY THE ASSESSEE. THE ADDITION WAS MADE CON SEQUENT TO THE DISALLOWANCE OF EXPENSES U/S 40A(3) OF THE INCOME TAX ACT 1961 (AC T) VIZ. EXPENDITURE INCURRED IN CASH BEYOND RS.20 000/-. 3. AGGRIEVED BY THE ADDITION MADE BY THE AO THE AS SESSEE PREFERRED APPEAL BEFORE CIT(A). A PERUSAL OF THE ORDER OF CIT(A) SHOWS THAT HE ISSUED A NOTICE OF HEARING OF THE APPEAL ON 30.10.2015 FIXING THE APPEAL FOR HEARING ON 20.11.2015. ACCORDING TO THE ORDER OF CIT(A) ON 20.11.2015 NONE APPEARED ON BEHA LF OF THE ASSESSEE NOR ANY ADJOURNMENT REQUESTED WAS MADE. THE CIT(A) THEREF ORE DECIDED THE APPEAL ON MERITS 2 ITA NO.423/KOL/2016 M/S.FALGUNI NIRMAN PVT. LTD. A.Y.2010-11 2 EX PARTE AND DISMISSED THE APPEAL. THE ORDER OF CIT (A) IS SILENT WHETHER THE NOTICE OF HEARING WAS SERVED OR NOT ON THE ASSESSEE. 4. BEFORE US THE LD. COUNSEL FOR THE ASSESSEE A FTER POINTING OUT THE ABOVE FACTS SUBMITTED THAT THE ASSESSEE NEVER RECEIVED NOTICE O F HEARING FROM CIT(A) AND THEREFORE THERE WAS NO OCCASION FOR THE ASSESSEE TO APPEAR BE FORE CIT(A) ON 20.11.2015. IT WAS ALSO SUBMITTED BY HIM THAT ONLY ONE HEARING WAS AFF ORDED BY CIT(A) AND IT CANNOT BE CONSIDERED AS ADEQUATE AND PROPER OPPORTUNITY OF BE ING HEARD. HIS FIRST PRAYER WAS THAT ORDER OF CIT(A) SHOULD BE SET ASIDE AND VARIOUS GRO UNDS RAISED BY THE ASSESSEE BEFORE CIT(A) SHOULD BE DIRECTED TO BE DECIDED BY CIT(A) O N MERITS AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AN AFFI DAVIT OF ONE OF THE DIRECTORS OF THE ASSESSEE WAS ALSO FILED IN SUPPORT OF THE CONTENTIO N THAT NOTICE OF HEARING WAS NEVER RECEIVED BY THE ASSESSEE. THE LD. DR RELIED ON THE ORDER OF CIT(A). 5. HAVING CONSIDERED THE RIVAL SUBMISSIONS WE ARE OF THE VIEW THAT THERE WAS LACK OF OPPORTUNITY OF BEING HEARD AFFORDED BY CIT(A) TO TH E ASSESSEE. ACCORDINGLY WE SET ASIDE THE ORDER OF CIT(A) AND REMAND FOR FRESH CONS IDERATION BY CIT(A) OF ALL THE VARIOUS GROUNDS RAISED BY THE ASSESSEE BEFORE CIT(A ) AFTER AFFORDING THE ASSESSEE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE I S TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE CO URT ON 17.11.2017. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17.11.2017. [RG SR.PS] 3 ITA NO.423/KOL/2016 M/S.FALGUNI NIRMAN PVT. LTD. A.Y.2010-11 3 COPY OF THE ORDER FORWARDED TO: 1.M/S. FALGUNI NIRMAN PVT. LTD. 7 RABINDRA SARANI 5 TH FLOOR ROOM NO.513 KOLKATA- 700001. 2. ACIT CIRCLE-2 MIDNAPORE. 3. C.I.T. (A)-11 KOLKATA. 4. C.I.T.-13 K OLKATA. 5. CIT(DR) KOLKATA BENCHES KOLKATA. TRUE COPY BY ORDER SR. PRIVA TE SECRETARY HEAD OF OFFICE/DDO ITAT KOLKATA BENCHES