Ashok Kumar Agarwal, Howrah V. ITO, WD-46(1), KOLKATA, Kolkata

ITA 111/KOL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5017 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 25-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: VARSHA JALAN
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA (BEFORE SHRI P. M. JAGTAP, ACCOUNTANT MEMBER) ITA NO. 111/KOL/2016 : AS STT. YEAR : 2007-2008 ASHOK KR. AGARWAL PAN: ACQPA 6866L VS ITO, WARD-46(1), KOLKATA (APPELLANT) (RESPONDENT) APPELLANT BY : MISS VARSHA JALAN, ADVOCATE RESPONDENT BY : MD. GHAYAS UDDIN, JC IT, SR.DR DATE OF HEARING : 04.04.2016 DATE OF PRONOUNCEMENT : 22.04.2016 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-14, KOLKAT A DATED 12.05.2015 FOR THE ASSESSMENT YEAR 2007-08 WHEREBY HE DISMISSED THE AP PEAL OF THE ASSESSEE FILED BEFORE HIM EX PARTE . 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS ENGAGED IN THE BUSINESS OF PIPE FITTINGS AND TRADING OF IRO N AND STEEL. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILE D BY HIM ON 20.10.2007 DECLARING TOTAL INCOME OF RS.2,08,440/-. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 22.12.2009, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS.10,02,030/-, AFTER MAKING VARIOUS ADDITIONS. AGA INST THE SAID ORDER OF THE AO, AN APPEAL WAS FILED BY THE ASSESSEE BEFO RE THE LD. CIT(A), WHO DISMISSED THE SAME VIDE HIS APPELLATE ORDER DAT ED 12.05.2015 PASSED EX PARTE AS THERE WAS NO COMPLIANCE ON THE P ART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE APPEAL OF T HE ASSESSEE FOR HEARING FROM TIME TO TIME. AGGRIEVED BY THE ORDER O F THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THIS TRIB UNAL. 2 ITA NO.111/KOL/2016 ASH OK KR. AGARWAL ASSESSMENT YEAR: 2007-08 3. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. AS CLEARLY MENTIONED B Y THE LD. CIT(A) IN HIS IMPUGNED ORDER, ALL THE NOTICES SENT TO THE ASS ESSEE WERE RETURNED BACK BY THE POSTAL AUTHORITIES UNSERVED WITH THE RE MARK INSUFFICIENT ADDRESS. IN THIS REGARD, THE LD. COUNSEL FOR THE A SSESSEE HAS SUBMITTED THAT THERE WAS A CHANGE IN THE ADDRESS OF THE ASSES SEE AFTER FILING THE APPEAL WITH THE LD. CIT(A) AND SINCE THERE WAS AN I NADVERTENT MISTAKE ON THE PART OF THE ASSESSEE TO INTIMATE THE SAID CH ANGE TO THE OFFICE OF THE LD. CIT(A), NOTICES COULD NOT BE SERVED ON THE ASSESSEE WHICH RESULTED IN NON-APPEARANCE OF THE ASSESSEE BEFORE T HE LD. CIT(A). SINCE THIS AVERMENTS MADE BY THE LD. COUNSEL FOR THE ASSE SSEE ARE DULY SUPPORTED BY THE AFFIDAVIT FILED BY THE ASSESSEE AF FIRMING THE RELEVANT FACTS ON OATH, I AM SATISFIED THAT THERE WAS A SUFF ICIENT CAUSE WHICH PREVENTED THE ASSESSEE FROM COMPLYING WITH THE NOTI CES ISSUED BY THE LD. CIT(A) FIXING HIS APPEAL FOR HEARING FROM TIME TO TIME. I THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT( A) EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE A PPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY O F BEING HEARD. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL NOT SEEK ANY ADJOURNMENT AND SHALL EXTEND FULL COOPERAT ION TO THE LD. CIT(A) TO ENABLE HIM TO DISPOSE OF THE APPEAL EXPED ITIOUSLY. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND APRIL, 2016. SD/- ( P.M.JAGTAP) ACCOUNTANT MEMBER DATED: 22/04/2016 TALUKDAR/SR.PS 3 ITA NO.111/KOL/2016 ASH OK KR. AGARWAL ASSESSMENT YEAR: 2007-08 COPY OF ORDER FORWARDED TO: 1 ASHOK KR. AGARWAL, PROP. AGARWAL STEEL & ENGG. CO., 109/1/N, GIRISH GHOSH ROAD, BELURMATH, HOWRAH- 711 202 2 ITO, WARD-46(1), KOLKATA 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA