Sanjay Kumar Agarwal, Kolkata V. ITO, WD-40(3), KOLKATA, Kolkata

ITA 1150/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4713 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 04-09-2015
• Court: TRIBUNAL
• Assessee Lawyers: A K TULSIAN
• Section: 143(3)

Judgement Text

I.T.A. NO. 1150/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1150 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 SHRI SANJAY KUMAR AGARWAL,......................... ...........................APPELLANT UJJAS COMPLEX, BLOCK-5, FLAT 101, 69, S.K. DEB ROAD, LAKE TOWN, KOLKATA-700 048 [PAN : ACDPA 9249 A] -VS.- INCOME TAX OFFICER,................................ ...............................RESPONDENT WARD-40(3), KOLKATA, 3, GOVERNMENT PLACE, KOLKATA-700 001 APPEARANCES BY: SHRI A.K. TULSIAN, FCA, 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)-12, KOLKAT A DATED 09.07.2015 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESS EE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 29.09.2010 DECLARING TOTAL INCOME OF RS.2,33,377/-. IN THE ASS ESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 25.03.2013 , THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICE R AT RS.46,65,045/- AFTER MAKING CERTAIN ADDITIONS/DISALLOWANCES. I.T.A. NO. 1150/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 3 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO FULL COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE AP PEAL OF THE ASSESSEE FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) PRO CEEDED TO DISMISS THE APPEAL OF THE ASSESSEE BY HIS APPELLATE ORDER DATED 09.07.2015 PASSED EX PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEAL S), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. ALTHOUGH THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT ON EACH AND EVERY DATE OF HEARING, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE APPEARED BEFORE THE LD. CIT(APPEALS), IT IS OBSERVED THAT NO ATTEMPT WAS MA DE BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE TO ARGUE THE CASE ON MERIT BEFORE THE LD. CIT(APPEALS) AND ONLY ADJOURNMENT WAS SOUGHT AGAIN AND AGAIN ON ONE PRETEXT OR THE OTHER. IN THESE FACTS AND CIRCUMSTAN CES OF THE CASE, I AM OF THE VIEW THAT ONE MORE OPPORTUNITY CAN BE GIVEN TO THE ASSESSEE TO ARGUE HIS CASE ON MERIT IN THE INTEREST OF JUSTICE BUT SU BJECT TO PAYMENT OF COST. THE ASSESSEE IS ACCORDINGLY DIRECTED TO PAY SUCH CO ST OF RS.2,000/- TO THE PRIME MINISTERS RELIEF FUND AND PRODUCE THE PROOF OF SUCH PAYMENT BEFORE THE ASSESSING OFFICER. SUBJECT TO THE SAID P AYMENT, THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) PASSED EX PARTE IS SE T ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE ASSESSING OFFICER FO R DECIDING THE SAME AFRESH AFTER GIVING ONE MORE OPPORTUNITY TO THE ASS ESSEE OF BEING HEARD. 5. I MAY CLARIFY THAT THE MATTER IS BEING RESTORED TO THE FILE OF THE ASSESSING OFFICER INSTEAD OF REMITTING IT BACK TO T HE LD. CIT(APPEALS) KEEPING IN VIEW THE SPECIFIC SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE THAT THE MAIN ADDITIONS INVOLVED IN THE CA SE OF THE ASSESSEE ARE BY WAY OF DISALLOWANCES UNDER SECTION 40(A)(IA) AND SINCE THE ASSESSEE IS I.T.A. NO. 1150/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 3 OF 3 GOING TO RELY ON THE 2 ND PROVISO TO SECTION 40(A)(IA), THE MATTER REQUIRES VERIFICATION BY THE ASSESSING OFFICER. 6. 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 SANJAY KUMAR AGARWAL, UJJAS COMPLEX, BLOCK-5, FLAT 101, 69, S.K. DEB ROAD, LAKE TOWN, KOLKATA-700 048 (2) INCOME TAX OFFICER, WARD-40(3), KOLKATA, 3, GOVERNMENT PLACE, KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKA TA; (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.