IN INCOME TAX APPELLATE TRIBUNAL B, BENCH KOLKATA BEFORE SHRI S.S. GODARA, JM &DR. A.L.SAINI, AM ITA No.700/Kol/2018 (Assessment Year:2012-13) Anjan Tradecom Pvt. Ltd. Vs. ITO, Ward-8(1), Kolkata 33A, J. L. Nehru Road, Room No. 12, 5th Floor, Kolkata-700071 PAN/GIR No.: AAICA3462H (Assessee) (Revenue) ITA No.703/Kol/2018 (Assessment Year: 2013-14) Anjan Infrastructures Pvt. Ltd. Vs. DCIT, Circle-10(1), Kolkata 33A, J.L. Nehru Road, Room No. 12, 5th Floor, Kolkata-700071 PAN/GIR No.: AAHCA8676Q (Assessee) (Revenue) Assessee by :None Respondent by : Shri Robin Chowdhury, Addl. CIT DR Date of Hearing : 23/07/2019 Date of Pronouncement : 28/08/2019 ORDER Per Dr. A. L. Saini: captioned two appeals filed by different assessee, pertaining to assessment years 2012-13 and 2013-14 respectively, are directed against separate orders passed by Commissioner of Income Tax (Appeal)-3 , Kolkata, Anjan Tradecom Pvt. Ltd. and Anjan Infrastructures Pvt. Ltd. ITA No.700 & 703/Kol /2018 Assessment Year:2012-13& 2013-14 which in turn arise out of separate assessment orders passed by Assessing Officer u/s 143(3) of Income Tax Act, 1961 (in short Act ) dated 20/03/2015 and 19/02/2016 respectively. 2. At time of hearing none appeared on behalf of assessee in spite of issuance of notice for hearing more than one occasion and Ld. Departmental Representative(DR), was present for appellant Revenue. In absence of any appearance by assessee, appeal is being disposed of ex parte qua assessee, after hearing Ld. DR for Revenue on merits in terms of Rule 24 of Income Tax Appellate, Tribunal, Rules, 1963. 3. At outset itself, we note that assessee did not make compliance of notice u/s 131 of Act during assessment stage, mere submission of books of accounts and documents in receiving counter of Income Tax Department is not sufficient, assessee company should appear before Assessing Officer to explain entries in books of accounts. For that we rely on judgment of Co-ordinate Bench in case of Bishakha Sales Pvt. Ltd, in ITA No.1493/Kol/2013. detailed findings given below: This also clearly shows evasionary tactics that are being adopted to wriggle its way out of corner it has put itself into by its own acts and commissions. peculiarity in such cases that is noticed is that sheaves of paper documents are readily produced but when summon is issued responsible persons conveniently disappear. Only assessee knows intricacies of its accounts. It is for assessee to prove its claim of share capital / application money introduction and its affairs in respect of its accounts. Merely dumping papers and documents on table of assessing authority does not in any way mean compliance. burden of proof cannot be shifted on revenue by card loads of documents. documents submitted must be explained. We do understand predicament of assessee insofar as if any responsible person appears then he would have to answer many unpleasant questions which could lead to reopening of assessments in multiple assessment years and multiple assessees. But then what has been created and knotted up by assessee must be answered and unraveled only by assessee and none else would know facts better than assessee itself. Therefore, we are of view that in interest of justice, another opportunity to contest appeal before Ld. first appellate authority may be granted to assessee. Pa g e | 2 Anjan Tradecom Pvt. Ltd. and Anjan Infrastructures Pvt. Ltd. ITA No.700 & 703/Kol /2018 Assessment Year:2012-13& 2013-14 3. After hearing ld. DR for Revenue, we note that assessee company did not make compliance of notice u/s 131 of Act. During appellate proceedings also assessee did not make compliance of notice u/s 131 of Act. Besides, share subscribing companies also did not comply notice u/s 133(6) of Act. We therefore, restore these two lis back to file of ld. CIT(A) for afresh adjudication on merits after affording three effective opportunities to assessee for prosecuting its case as per law; and any default on latters part to this effect in consequential proceedings, would be deemed as vacation of our instant remand order. For statistical purposes, both appeals of assessee are allowed. 4. In result, both appeals of assessees are allowed for statistical purposes. Order pronounced in Court on 28.08.2019 Sd/- Sd/- (S.S. GODARA) (A.L.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:28/08/2019 (SB, Sr.PS) Copy of order forwarded to: 1. i) Anjan Tradecom Pvt. Ltd. ii) Anjan Infrastructures Pvt. Ltd. 2.i) ITO, Ward-8(1), Kolkata ii) DCIT, Circle-10(1), Kolkata 3. C.I.T(A)- 4. C.I.T.- Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata. 6. Guard File. True copy By Order Assistant Registrar ITAT, Kolkata Benches Pa g e | 3 Anjan Tradecom Pvt. Ltd. v. ITO, Ward-8(1), Kolkata