Poonam Agarwal, Kolkata V. DCIT, CIR-23, KOLKATA, Kolkata

ITA 1106/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9459 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 09-11-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 20-05-2016
• Court: TRIBUNAL
• Keywords: Gift; Principle of natural justice

Judgement Text

ITA NO. 1106/KOL/16 POONAM AGARWAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL,DBENCH, KOLKATA BEFORE: SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1106/KOL/2016 A.Y: 2011-12 POONAM AGARWAL VS. DEPUTY COMMISSIONER PAN: AGRPA8145P OF INCOME-TAX,CIRCLE-23, KOLKATA (APPELLANT) (RESPONDENT) APPEARANCES BY : SHRI AKKAL DUDHWEWALA, ACA, LD.AR FOR THE ASSES SEE SHRI RAJAT KR. KUREEL, JCIT, SR. D.R FOR THE RE VENUE DATE OF HEARING : 20-01-2017 DATE OF PRONOUNCEMENT : 08-02-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS),1 9, KOLKATA DATED 02-02-2016 FOR THE ASSESSMENT YEAR 2011-12. 2. IT IS NOTICED THAT THE APPEAL FILED BY THE ASSES SEE IS DELAYED BY 22 DAYS. FOR WHICH THE ASSESSEE HAS FILE D CONDONATION PETITION. AFTER PERUSING THE SAME AND H EARING BOTH THE PARTIES, SUCH DELAY IN FILING THE SAME IS CONDO NED AND THE APPEAL IS HEARD AND DISPOSE OFF THE SAME ON MERITS ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. ITA NO. 1106/KOL/16 POONAM AGARWAL 2 3. AT THE TIME OF HEARING BEFORE US THE LD.AR OF TH E ASSESSEE CONTENDED THAT THE AO DETERMINED THE INCOME OF ASSE SSEE AT RS.46,82,600/- AS AGAINST RS. 11,08,990/- AS DECLAR ED BY THE ASSESSEE IN HER RETURN OF INCOME. DURING THE SCRUTI NY PROCEEDINGS, ACCORDING TO AO, THE ASSESSEE COULD NO T EXPLAIN BY PLACING ANY EVIDENCE IN SUPPORT OF HER RETURN FILED . BUT, HOWEVER, THE AO DETERMINED THE INCOME OF THE ASSESS EE UNDER THE HEAD SALARY, HOUSE PROPERTY AND INCOME FROM O THER SOURCES BASING ON THE DETAILS AS FILED BY HER BEFOR E THE AO ALONG WITH RETURN. THE CIT-A CONFIRMED THE ADDITION MADE BY THE AO IN THE ABSENCE OF HER OR ANY REPRESENTATIVE ON BEHALF OF THE ASSESSEE AND REFERRED TO PARA 4 OF THE ORDER OF THE CIT-A URGED TO SEND THE MATTER/ISSUE INVOLVED IN THIS APP EAL TO THE FILE OF THE AO FOR HIS FRESH CONSIDERATION. 4. IN REPLY, THE LD.DR APPEARING ON BEHALF OF THE R EVENUE HAS NOT OBJECTED TO THE ABOVE PROPOSITION OF THE ASSESS EE. 5. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS OBSERVED THAT BEFORE THE AO THE AS SESSEE IN SUPPORT OF HER CONTENTION COULD NOT EXPLAIN TO THE SHOW CAUSE AS ISSUED BY THE AO IN RESPECT OF PROPERTY SITUATED IN LOUDON STREET AND AJC BOSE ROAD. THE AO ALSO FOUND THAT TH E ASSESSEE DEBITED AN AMOUNT OF RS.11,42,622/-. THE AO DISALLO WED SUCH EXPENDITURE FOR NON SUBMISSION OF EXPLANATION. THE AO ALSO SOUGHT FOR INFORMATION REGARDING GIFT RECEIVED BY H ER FROM FRIENDS AND RELATIVES TO AN EXTENT OF RS.32,809/- A ND FOR NON SUBMISSION OF EXPLANATION THE AO ADDED THE SAME TO THE INCOME OF ASSESSEE. THEREFORE, WE FIND THAT THERE WAS NO P ROPER ITA NO. 1106/KOL/16 POONAM AGARWAL 3 REPRESENTATION TO EXPLAIN THE RETURN OF INCOME OF A SSESSEE BEFORE THE AO. IT IS ALSO NOTICED THAT THE ASSESSEE ALSO COULD NOT PROSECUTE HER CASE BEFORE THE CIT-A AS IT IS EV IDENT FROM PARA-4 OF ORDER OF CIT-A. IN SUCH CIRCUMSTANCES, TA KING INTO CONSIDERATION THE SUBMISSIONS BEFORE US AND IN THE INTEREST OF NATURAL JUSTICE, WE DEEM IT FIT AND PROPER TO REMAN D THE CASE TO THE FILE OF THE AO FOR HIS CONSIDERATION AND TO PAS S AN ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQU ATE OPPORTUNITY OF HEARING. THE ASSESSEE SHALL BE AT L IBERTY TO FILE REQUISITE EVIDENCES, IF ANY, TO SUBSTANTIATE HER CL AIM. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 08/02/2 017 WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 08-0 2-2017 SD/- SD/- *PP/SPS: COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT/ASSESSEE : SMT. POONAM AGARWAL 1D, 9 PICASSO BITHI, SANTOSH APARTMENT, KOLKATA-17. 2 THE RESPONDENT/DEPARTMENT- THE D.C.I.T, CIR-23, 9 TH FLOOR, ROOM NO. 7, B.V, 169A, A J C BOSE ROAD, KOLKATA-14. 3 4. THE CIT(A) THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . BY ORDER, ASSTT . REGISTRAR ITA NO. 1106/KOL/16 POONAM AGARWAL 4