Sri Shyamal Chowdhury, Hooghly V. ITO, WD-23(1), HOOGHLY, Hooghly

ITA 1083/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4709 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-08-2015
• Court: TRIBUNAL
• Assessee Lawyers: S P DA TTA
• Keywords: Opportunity of being heard
• Section: 143(3); 148

Judgement Text

I.T.A. NO. 1083/KOL./2015 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1083 /KOL/ 2015 ASSESSMENT YEAR: 2009-2010 SHRI SHYAMAL CHOWDHURY,............................ .............................APPELLANT HARIDRADANGA, GARERDHAR, P.O. CHANDERNAGORE, DIST. HOOGHLY [PAN : AEUPC 8112 K] -VS.- INCOME TAX OFFICER,................................ ...............................RESPONDENT WARD-23(1), HOOGHLY, AAYAKAR BHAWAN, KHADINAMORE, CHINSURAH, HOOGHLY-712 101 APPEARANCES BY: SHRI S.P. DATTA, ADVOCATE, FOR THE ASSESSEE MRS. SARBARI MUKHOPADHYAY, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 01, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 05, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA DATED 30.04.2015 AND THE SOLITARY ISSUE INVOLVED THEREIN RELATES TO THE ADDITION MADE BY THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT( APPEALS) TO THE TOTAL INCOME OF THE ASSESSEE ON ACCOUNT OF DIFFERENCE IN GROSS CONTRACT RECEIPTS. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS ENGAGED IN THE BUSINESS OF EXECUTION OF WORKS CONTRACT. THE RE TURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 30.12. 2009 DECLARING TOTAL INCOME OF RS.4,23,570/-. THE SAID RETURN WAS INITIA LLY PROCESSED BY THE ASSESSING OFFICER UNDER SECTION 143(1). THEREAFTER THE ASSESSING OFFICER CAME TO KNOW THAT THE GROSS CONTRACT RECEIPTS OF TH E ASSESSEE AS PER NSDL I.T.A. NO. 1083/KOL./2015 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 4 RECORDS WERE RS.47,81,925/- AS AGAINST THE GROSS CO NTRACT RECEIPTS OF RS.34,04,983/- DECLARED BY THE ASSESSEE IN HIS RETU RN OF INCOME. HE, THEREFORE, ISSUED A NOTICE UNDER SECTION 148 ON 01. 02.2011, IN RESPONSE TO WHICH A LETTER WAS FILED BY THE ASSESSEE REQUEST ING THAT THE RETURN ORIGINALLY FILED BE TREATED AS THE RETURN FILED IN RESPONSE TO NOTICE UNDER SECTION 148. DURING THE COURSE OF ASSESSMENT PROCEE DINGS, THE OFFICE OF ONE PARTY M/S. DELTA CONSTRUCTION FOR WHOM THE MAJO R CONTRACT WAS EXECUTED BY THE ASSESESE COULD NOT BE TRACED BY THE ASSESSING OFFICER AT THE ADDRESS GIVEN. HOWEVER, THE AMOUNT AS MENTIONED IN THE RELEVANT TDS CERTIFICATE WAS FOUND TO BE MATCHING WITH THE NSDL DATA. THE ASSESSING OFFICER, THEREFORE, TOOK THE GROSS CONTRACT RECEIPT S OF THE ASSESSEE AT RS.45,15,059/- AND COMPUTED THE TOTAL INCOME OF THE ASSESSEE AT RS.15,33,650/- AS AGAINST THE TOTAL INCOME OF RS.4, 23,570/- DECLARED BY THE ASSESSEE IN THE RETURN OF INCOME. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3) READ WITH SECTION 147, AN APPEAL WAS PREFERR ED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO FULL COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM F IXING THE APPEAL OF THE ASSESSEE FOR HEARING ON 24.02.2015 AND 30.03.2015, THE LD. CIT(APPEALS) PROCEEDED TO UPHOLD THE ORDER PASSED BY THE ASSESSI NG OFFICER UNDER SECTION 143(3)/147 HOLDING THAT THERE WAS FAILURE O N THE PART OF THE ASSESSEE TO DISCHARGE THE ONUS THAT LAY ON HIM TO P ROVE WITH EVIDENCE THAT THE RECEIPTS AS SHOWN IN THE TDS CERTIFICATE O F CONTRACTEE AND THE TDS ON WHICH CREDIT HAD BEEN TAKEN DURING THE YEAR UNDER CONSIDERATION WERE PARTLY SHOWN IN THE EARLIER YEAR. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. COUN SEL FOR THE ASSESSEE HAS SUBMITTED BEFORE ME THAT THE ASSESSEE COULD NOT COM PLY WITH THE NOTICES ISSUED BY THE LD. CIT(APPEALS) DURING THE COURSE OF APPELLATE PROCEEDINGS AS HE WAS ILL DURING THE RELEVANT PERIOD AND THE RE QUIRED INFORMATION TO I.T.A. NO. 1083/KOL./2015 ASSESSMENT YEAR: 2009-2010 PAGE 3 OF 4 SUPPORT AND SUBSTANTIATE HIS CASE ON THE ISSUE COUL D NOT BE COMPILED IN TIME. HE HAS SUBMITTED THAT THE ASSESSEE HAS, HOWEV ER, NOW COMPLIED THIS INFORMATION TO SHOW THAT THE GROSS CONTRACT RECEIPT S TO THE EXTENT OF RS.14,00,000/- INCLUDED IN THE RELEVANT TDS CERTIFI CATE WERE ACTUALLY ACCOUNTED FOR BY THE ASSESSEE IN THE PREVIOUS YEAR RELEVANT TO AY 2008- 09. HE HAS ALSO TAKEN US THROUGH THE RELEVANT DOCUM ENTARY EVIDENCE PLACED IN THE PAPER BOOK TO SUPPORT AND SUBSTANTIAT E THE CASE OF THE ASSESSEE ON THE ISSUE INVOLVED IN THIS APPEAL. HOWE VER, KEEPING IN VIEW THAT THIS INFORMATION WAS NOT FURNISHED BY THE ASSE SSEE EITHER BEFORE THE ASSESSING OFFICER OR BEFORE THE LD. CIT(APPEALS). I FIND MERIT IN THE CONTENTION OF THE LD. D.R. THAT THIS MATTER SHOULD BE REMITTED BACK TO THE LD. CIT(APPEALS) FOR DECIDING THE SAME AFRESH AFTER GIVING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING HEARD. I ACCORDINGLY SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) AND REMIT TH E MATTER BACK TO HIM FOR DECIDING THE SAME AFRESH AFTER GIVING THE ASSES SEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO COMPLY WITH THE REQUIREMENTS OF THE LD. CIT(APPEALS ) AND EXTEND ALL POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT (APPEALS) TO DISPOSE OF HIS APPEAL EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 05, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 5 TH DAY OF AUGUST, 2016 COPIES TO : (1) SHRI SHYAMAL CHOWDHURY, HARIDRADANGA, GARERDHAR, P.O. CHANDERNAGORE, DIST. HOOGHLY (2) INCOME TAX OFFICER, WARD-23(1), HOOGHLY, AAYAKAR BHAWAN, KHADINAMORE, CHINSURAH, HOOGHLY-712 101 I.T.A. NO. 1083/KOL./2015 ASSESSMENT YEAR: 2009-2010 PAGE 4 OF 4 (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKAT A; (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.