M/s. Maa Sarada Air Condition Market, Hooghly v. ITO, Wd-1(3), Hooghly, Hooghly

ITA 457/KOL/2014 | 2004-2005
Pronouncement Date: 24-11-2014 | Result: Partly Allowed

Appeal Details

RSA Number 45723514 RSA 2014
Assessee PAN AAKFM8921E
Bench Kolkata
Appeal Number ITA 457/KOL/2014
Duration Of Justice 8 month(s) 5 day(s)
Appellant M/s. Maa Sarada Air Condition Market, Hooghly
Respondent ITO, Wd-1(3), Hooghly, Hooghly
Appeal Type Income Tax Appeal
Pronouncement Date 24-11-2014
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted SMC
Tribunal Order Date 24-11-2014
Assessment Year 2004-2005
Appeal Filed On 19-03-2014
Judgment Text
I.T.A. NO . 4 57 / KOL ./201 4 ASSESSMENT YEAR: 200 4 - 20 0 5 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH KOLKATA BEFORE SHRI GEORGE MATHAN JUDICIAL MEMBER I.T.A. NO. 4 57 / KOL / 20 1 4 ASSESSMENT YEAR : 200 4 - 20 0 5 M/S/. MAA SARADA AIR CONDITION MARKET .......... ............. .. .APP ELL ANT 21 N.S. AV ENUE SERAMPORE HOOGHLY - 712 201 [PAN : A AKFM 8921 E ] - VS. - INCOME TAX OFFICER ........................... ................... ... . RESPONDENT WARD - 1(3) HOOGHLY CHINSUJRAH - 712 101 APPEARANCES BY: N O N E FOR THE ASSESSEE S MT. RANU BISWAS J CIT SR. D.R. FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 24 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 24 201 4 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILED BY THE ASSESSE E AGAINST THE ORDER OF LD. COMMISSIONER O F INCOME TAX (APPEALS) - XXXVI KOLKATA IN APPEAL NO. 11 8 / CIT(A) - XXXVI/KOL/ ITO WD - 1(3)HG /0 9 - 1 0 DATED 30 .12.2013 FOR THE ASSESSMENT YEAR 200 4 - 0 5 . 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT. RANU BISWAS JCIT SR. D.R. REPRESENTED ON BEHALF OF TH E REVENUE. AS NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND THERE WAS NO ADJOURNMENT LETTER THE APPEAL FILED BY THE ASSESSEE IS DISPOSED OF EX - PARTE. I.T.A. NO . 4 57 / KOL ./201 4 ASSESSMENT YEAR: 200 4 - 20 0 5 PAGE 2 OF 3 3. IT WAS SUBMITTED BY THE LD. SR. D.R. THAT THE ASSESSMENT WAS AN EX - PARTE ASSESSMENT AND EVEN BEFORE THE LD. CIT(APPEALS) THERE WAS NO SUBSTANTIAL REPRESENTATION AND ADDITIONAL EVIDENCES HAVE BEEN PRODUCED WHICH THE LD. CIT(APPEALS) HAVE REFUSED TO ENTERTAIN. IT WAS THE SUBMISSION THAT NOW EVEN THOUGH THE APPEAL OF THE ASSESSEE AS FILED THE APPEAL BEFORE THE TRIBUNAL NONE IS REPRESENTED. IT WAS THE SUBMISSION THAT THE ORDER OF THE ASSESSING OFFICER AND THE LD. CIT(APPEALS) WAS LIABLE TO BE CONFIRMED. 4. I HAVE CONSIDERED THE SUBMISSIONS. A PERUSAL OF THE ORDER OF THE LD. CIT(APPEALS) SHOWS THAT THE LD. CIT(APPEALS) HAS REFUSED TO ENTERTAIN THE EVIDENCES PRODUCED BEFORE HIM ON THE GROUND THAT THE ASSESSEE IS BARRED FROM PRODUCING ANY EVIDENCE WHICH HE WAS UNABLE TO DO IN THE ORIGINAL PROCEEDINGS AS NO EVIDENCE HAS BEEN PRODUCED REGARDING THE REASON FOR IN ABILITY TO PRODUCE THE EVIDENCE IN THE ORIGINAL PROCEEDING. FURTHER A PERUSAL OF THE ORDER OF THE LD. CIT(APPEALS) SHOWS THAT WITHOUT VERIFYING THE EVIDENCES THE ADDITION AS MADE BY THE ASSESSING OFFICER CANNOT BE REBUTTED. IN THESE CIRCUMSTANCES THE ISS UES IN THIS APPEAL ARE RESTORED TO THE FILE OF ASSESSING OFFICER FOR RE - ADJUDICATION. THE ASSESSEE IS AT LIBERTY TO PRODUCE ALL SUCH EVIDENCES BEFORE THE ASSESSING OFFICER AND THE ASSESSING OFFICER SHALL RE - ADJUDICATE THE ISSUES IN THIS APPEAL AFTER GRANTI NG THE ASSESSEE ADEQUATE OPPORTUNITY TO REPRESENT IT S CASE. 5 . IN THE RESULT THE APPEAL FILED BY THE ASSESSE E IS PARTLY ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 TH NOV EMBER 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA THE 2 4 TH D AY OF NOVE MBER 201 4 I.T.A. NO . 4 57 / KOL ./201 4 ASSESSMENT YEAR: 200 4 - 20 0 5 PAGE 3 OF 3 COPIES TO : (1) M/S/. MAA SARADA AIR CONDITION MARKET 21 N.S. AVENUE SERAMPORE HOOGHLY - 712 201 (2) INCOME TAX OFFICER WARD - 1(3) HOOGH LY CHINSUJRAH - 712 101 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASS ISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES KOLKATA LAHA/SR. P.S.