Nirmal Kumar Ray, Kolkata V. JCIT, R-26, KOLKATA, Karnataka

ITA 1127/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0736 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 24-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NIRMAL KUMAR RAY LD
• Section: 148

Judgement Text

1 ITA NO. 1127/KOL/2016 ASSESSMENT YEAR: 2010-2011 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1127/KOL./2016 ASSESSMENT YEAR: 2010-2011 NIRMAL KUMAR RAY,.................................. ...................................APPELLANT FLAT 6C, WEST WIND, 78, RAJA SUBODH CHANDRA MULLICK ROAD, KOLKATA-700 084 [PAN: AADPR 4289 F] -VS.- JOINT COMMISSIONER OF INCOME TAX,.................. .....................RESPONDENT RANGE-26, KOLKATA APPEARANCES BY: SHRI NIRMAL KUMAR RAY, LD. A.R., FOR THE ASSESSEE SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, D.R., FOR TH E DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 11, 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 11, 2017 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-18, KOLKATA DA TED 10.03.2016 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO DERIVES INCOME MAINLY FROM SALARY. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 27.07.2010 DECLAR ING TOTAL INCOME OF RS.63,08,810/-. ALTHOUGH THE SAID RETURN WAS INITIA LLY ACCEPTED BY THE ASSESSING OFFICER UNDER SECTION 143(1), ASSESSMENT WAS SUBSEQUENTLY REOPENED BY HIM AND A NOTICE UNDER SECTION 148 WAS ISSUED BY HIM ON 13.02.2012 AFTER RECORDING THE REASONS. IN RESPONSE TO THE SAID NOTICE, THE RETURN OF INCOME WAS FILED BY THE ASSESSEE ON 1 3.07.2012 OFFERING ADDITIONAL INCOME OF RS.72,000/- BEING THE ALV OF H IS SALT LAKE HOUSE PROPERTY AND RS.27,000/- BEING INCOME FROM POST OFF ICE TERM DEPOSIT. IN 2 ITA NO. 1127/KOL/2016 ASSESSMENT YEAR: 2010-2011 THE ASSESSMENT COMPLETED UNDER SECTION 143(3)/147 V IDE AN ORDER DATED 28.03.2013, THE TOTAL INCOME OF THE ASSESSEE WAS DE TERMINED BY THE ASSESSING OFFICER AT RS.66,63,220/- AFTER MAKING AN ADDITION OF RS.1,20,000/- ON ACCOUNT OF ALV OF THE SECOND HOUSE PROPERTY OF THE ASSESSEE AND RS.2,06,401/- ON ACCOUNT OF UNEXPLAINE D MONEY. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3)/147, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON T HE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING ON THREE DIFFERENT DATES, THE LD. CIT(APPEALS) DISMISS ED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 10.03.2016 PASSED EX-PARTE . AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS REGARDS T HE PRELIMINARY ISSUE RAISED IN THIS APPEAL RELATING TO THE LACK OF PROPE R AND SUFFICIENT OPPORTUNITY GIVEN BY THE LD. CIT(APPEALS), THE ASSE SSEE, WHO HAS APPEARED PERSONALLY, SUBMITS THAT ALL THE THREE NOT ICES OF HEARING RECEIVED FROM THE OFFICE OF THE LD. CIT(APPEALS) WE RE DULY HANDED OVER BY HIM TO HIS AUTHORIZED REPRESENTATIVE, C.A. VIVEK JA ISWAL. HE SUBMITS THAT HIS AUTHORIZED REPRESENTATIVE, HOWEVER, COULD NOT A PPEAR BEFORE THE LD. CIT(APPEALS) ON THE GIVEN DATES AS HE WAS OUT OF ST ATION. HE SUBMITS THAT HE IS VERY MUCH INTERESTED IN PROSECUTING HIS APPEA L FILED BEFORE THE LD. CIT(APPEALS) AND SHOULD NOT BE MADE TO SUFFER BECAU SE OF THE MISTAKES COMMITTED BY HIS AUTHORIZED REPRESENTATIVE. HE PLEA DS THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO PUT FORTH HIS CASE BEFO RE THE LD. CIT(APPEALS) AND UNDERTAKES TO MAKE A DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS). KEEPING IN VIEW ALL THE SUBMISSIONS MADE BY THE ASS ESSEE HIMSELF, WE CONSIDER IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PUT FORTH HIS CASE B EFORE THE LD. CIT(APPEALS). ACCORDINGLY, WE SET ASIDE THE IMPUGNE D ORDER PASSED BY THE 3 ITA NO. 1127/KOL/2016 ASSESSMENT YEAR: 2010-2011 LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH. AS INFORMED T O THE ASSESSEE IN THE OPEN COURT, THE APPEAL SHALL BE FIXED FOR HEARING B Y THE LD. CIT(APPEALS) ON 12 TH FEBRUARY, 2018 AND THE ASSESSEE SHALL PUT FORTH HIS CASE BEFORE THE LD. CIT(APPEALS) ON THE SAID DATE WITHOUT ANY F URTHER NOTICE. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DAY OF DECEMBER, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 11 TH DAY OF DECEMBER, 2017 COPIES TO : (1) NIRMAL KUMAR RAY, FLAT 6C, WEST WIND, 78, RAJA SUBODH CHANDRA MULLICK ROAD, KOLKATA-700 084 2) JOINT COMMISSIONER OF INCOME TAX, RANGE-26, KOLKATA (3) CIT(APPEALS)-18, KOLKATA, (4) CIT- , KOLKATA, (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.