Mosaraf Hossain, Murshidabad V. ITO, Wd.3, Kolkata, Murshidabad

ITA 108/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9418 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 30-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 20-01-2014
• Court: TRIBUNAL
• Assessee Lawyers: U DASGUPTA
• Keywords: Revised return
• Section: 143(3)

Judgement Text

I.T.A. NO. 108/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 108/KOL/ 2014 ASSESSMENT YEAR: 2009-2010 MOSARAF HOSSAIN,................................... ........................................APPELLANT VILL. & P.O. TAKIPUR, P.S. REJINAGAR, DIST. MURSHIDABAD [PAN: ABTPH 2849 C] -VS.- INCOME TAX OFFICER,................................ .........................................RESPONDENT WARD-3, MURSHIDABAD, P.O. BERHAMPORE, DIST. MURSHIDABAD, WEST BENGAL APPEARANCES BY: SHRI U. DASGUPTA, ADVOCATE, FOR THE ASSESSEE SHRI AMITAVA BHATTACHARJEE, ADDL. CIT, D.R., FOR TH E DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 21, 2017 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, KOLKATA DATED 23.10.2013 PASSED EX-PARTE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O RIGINALLY ON 14.07.2009 DECLARING TOTAL INCOME OF RS.1,47,516/-. AFTER THE SAID RETURN WAS PROCESSED ON-LINE BY THE DEPARTMENT ON 26.02.20 10, A REVISED RETURN WAS FILED BY THE ASSESSEE ON 17.05.2010 DECLARING S AME TOTAL INCOME OF RS.1,47,516/-. SINCE THE SAID REVISED RETURN FILED BY THE ASSESSEE CONTAINED SOME ANOMALIES AND DISCREPANCIES, IT WAS SELECTED FOR SCRUTINY BY THE ASSESSING OFFICER AND IN THE ASSESSMENT COMP LETED UNDER SECTION 143(3) VIDE AN ORDER DATED 26.12.2011, THE TOTAL IN COME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.28,23 ,140/- AFTER MAKING I.T.A. NO. 108/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 3 ADDITION OF RS.15,46,812/- ON ACCOUNT OF UNEXPLAINE D CASH CREDITS AND RS.11,28,812/- ON ACCOUNT OF UNDISCLOSED FUND FOR E FFECTING PURCHASE AND SALE TRANSACTIONS. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO EFFECTIVE COMPL IANCE TO THE NOTICES ISSUED BY HIM ON THE PART OF THE ASSESSEE FIXING TH E SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DIS MISSED THE SAID APPEAL AND CONFIRMED THE ADDITIONS MADE BY THE ASSESSING O FFICER TO THE TOTAL INCOME OF THE ASSESSEE VIDE HIS APPELLATE ORDER DAT ED 23.10.2013 PASSED EX PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APP EALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, ALTHOUGH THE ASSESSEE SOUGHT ADJOURNM ENT OF THE HEARINGS FIXED INITIALLY, HE COULD NOT APPEAR PERSONALLY OR THROUGH AUTHORIZED REPRESENTATIVE ON THE FINAL DATE OF HEARING FIXED B Y THE LD. CIT(APPEALS) AS HE WAS BED-RIDDEN DURING THE RELEVANT PERIOD IN HIS HOUSE IN THE REMOTE VILLAGE OF MURSHIDABAD AND THERE WAS NOBODY TO INFORM THE DATE OF HEARING TO HIS AUTHORIZED REPRESENTATIVE OR TO S UBMIT THE RELEVANT DOCUMENTS AND EVIDENCE TO THE LD. CIT(APPEALS). KEE PING IN VIEW THIS SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE , I AM OF THE VIEW THAT THERE WAS A SUFFICIENT CAUSE FOR THE FAILURE OF THE ASSESSEE TO COMPLY WITH THE NOTICES ISSUED BY THE LD. CIT(APPEALS) DURING T HE COURSE OF APPELLATE PROCEEDINGS AND IT IS A FIT CASE TO GIVE ONE MORE O PPORTUNITY TO THE ASSESSEE OF BEING HEARD BY THE LD. CIT(APPEALS) IN THE INTEREST OF JUSTICE. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED B Y THE LD. CIT(APPEALS) EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPO SING OF THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING ONE MORE OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE ME, THE ASSESEE SHALL MAKE PROPER AND SUFFICIENT I.T.A. NO. 108/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 3 OF 3 COMPLIANCE BEFORE THE LD. CIT(APPEALS) IN ORDER TO ENABLE HIM TO DISPOSE OF THE APPEAL ON MERIT EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 03, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 3 RD DAY OF FEBRUARY, 2017 COPIES TO : (1) SHRI MOSARAF HOSSAIN, VILL. & P.O. TAKIPUR, P.S. REJINAGAR, DIST. MURSHIDABAD (2) INCOME TAX OFFICER, WARD-3, MURSHIDABAD, P.O. BERHAMPORE, DIST. MURSHIDABAD, WEST BENGAL (3) COMMISSIONER OF INCOME TAX(APPEALS)-XXXVI, KOL KATA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.