Amit Kumar Pal, Paschim Medinipur V. ITO, Ward - 1(3), Midnapore, Paschim Medinipur

ITA 1123/KOL/2011

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4604 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 07-06-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 29-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N JUNGI O
• Assessee Lawyers: SUJIT SEKHARESHAR ROY
• Keywords: Depreciation; Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA (BEFORE SHRI WASEEM AHMED, A.M. & SHRI S.S.VISWANET HRA RAVI, J.M.) ITA NO. 1123/KOL/2011 : A SSTT. YEAR : 2007-2008 AMIT KUMAR PAL (PAN: ALXPP 7956N) VS I.T.O., WARD-1(3), MIDNAPORE (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUJIT SEKHARESHAR ROY, ADVO CATE RESPONDENT BY : SHRI N. JUNGIO , JCIT, SR.DR DATE OF HEARING : 07.06.2016 DATE OF PRONOUNCEMENT : 13-07-2016 ORDER PER SHRI S.S.VISWANETHRA RAVI, J.M . THIS APPEAL IS FILED BY THE ASSESSEE HAVING AGGRIEV ED BY THE ORDER DATED 07.12.2010 PASSED BY THE CIT(APPEALS)-XXXVI, KOLKATA IN APPEAL NO.A-1015/CIT(A)-XXXVI/WD.1(3)/MID./09-10 FO R THE ASSESSMENT YEAR 2007-08 FRAMED UNDER SECTION 143(3) OF I.T.ACT. 2. CHALLENGING THE ABOVE IMPUGNED ORDER, THE ASSESS EE RAISED THE FOLLOWING GROUNDS BEFORE THE TRIBUNAL. 1. FOR THAT THE I.T.O. WAS WRONG IN ADDING RS.94, 000/- IN THE SUNDRY CREDITOR AND ADDED WITH THE TOTAL INCOME WAS UNJUSTIFIED. 2. FOR THAT THE I.T.O. ERRED IN ADDING RS.81,000/- IN LORRY INCOME AND THE SAME IS ILLEGAL. 3. FOR THAT THE I.T.O. WAS WRONG IN DISALLOWING TH E DEPRECIATION OF RS.76,206/- AND THE SAME IS UNJUSTI FIED. 4. FOR THAT THE I.T.O. WAS NOT JUSTIFIED IN TAKING RS.42,250/- FOR VIOLATION U/S.40(A)(IA) AND ADDED W ITH THE TOTAL INCOME IS ARBITRARY. 2 ITA NO.1123/KOL/2011 AMIT KUMAR PAL ASSESSMENT YEAR: 2007-08 5. FOR THAT THE I.T.O. WAS NOT JUSTIFIED IN ADDING RS.11,45,849/- IN THE BUILDING INVESTMENT AND THE S AME IS ILLEGAL. 6. FOR THAT THE FURTHER GROUND OR GROUNDS, IF ANY, MAY BE PLACED AT THAT TIME OF HEARING WITH THE LEAVE OF TH E HONBLE BENCH MEMBER. 3. AT THE TIME OF HEARING, THE LD. COUNSEL APPEARIN G ON BEHALF OF THE ASSESSEE DID NOT PRESS GROUND NOS.1,2,3 AND 4, THER EFORE, THE SAME ARE DISMISSED AS NOT PRESSED. GROUND NO.6, BEING GENERA L IN NATURE, DOES NOT REQUIRE ADJUDICATION AND HENCE DISMISSED. THE ONLY GROUND REMAINS FOR ADJUDICATION IS GROUND NO.5, WHICH IS RELATING TO THE ADDITION OF RS.11,45,849/- BY THE ASSESSING OFFICER ON ACCOUNT OF ILLEGAL INVESTMENT IN BUILDING. 4. AT THE OUTSET IT WAS OBSERVED THE LD. CIT(A) HAS PASSED EX-PARTE ORDER AFTER REJECTING THE ADJOURNMENT PETITION FILE D BY THE A/R. THE LD. CIT(A) CONFIRMED ALL THE ADDITIONS MADE BY THE AO WITHOUT MENTIONING ANY DETAILED REASON FOR THE SAME. THE LD . AR BEFORE US PRAYED FOR ONE MORE OPPORTUNITY AND REQUESTED TO RE STORE THE ISSUE TO LD. CIT(A). THE LD. DR RAISED NO OBJECTION TO RESTO RE THE SAME. WE FIND THAT UNDER SECTION 250(6) OF THE I.T. ACT, THE ORDER OF THE LD. COMMISSIONER (APPEALS) DISPOSING OF THE APPEAL SHAL L BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION, THE DECIS ION THEREON AND THE REASON FOR THE DECISION . WE ALSO FIND FROM THE ORDER OF THE LD. CIT(A) THAT HE HAS CONFIRMED THE ORDER OF THE AO WITHOUT G OING INTO THE MERITS OF THE GROUNDS. MOREOVER, THE LD. CIT(A) SHOULD HAV E GIVEN ANOTHER OPPORTUNITY TO THE ASSESSEE TO APPEAR BEFORE HIM TO EXPLAIN THE UNDISCLOSED INVESTMENT. WE, THEREFORE, SET ASIDE TH E IMPUGNED ORDER OF THE LD. CIT(A) AND REMIT THE MATTER TO HIM WITH A D IRECTION TO DECIDE THE 3 ITA NO.1123/KOL/2011 AMIT KUMAR PAL ASSESSMENT YEAR: 2007-08 SAME ON MERIT, AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. IT IS PERTINENT TO MENT IONED THAT THE ASSESSEE SHALL CO-OPERATE AT THE APPELLATE STAGE. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JULY, 2016. SD/- SD/- ( WASEEM AHMED) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:13/07/2016 TALUKDAR/SR.PS(OS) COPY OF ORDER FORWARDED TO: 1 AMIT KUMAR PAL, C.K. ROAD, SATBANKURA, PASCHIM MEDI NIPUR- 722137 2 I.T.O., WARD-1(3), MIDNAPORE 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA