Shri Abhishek Sarawgi, Kolkata V. I.T.O.,Ward-2(1), Kolkata

ITA 1152/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7300 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 14-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

ITA NO. 1152/KOL/2019 AS SESSMENT YEAR: 2015-2016 S HRI ABHISHEK SARAWGI 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ & HZ) I.T.A. NO. 1152/KOL/2019 ASSESSMENT YEAR: 2015-2016 SHRI ABHISHEK SARAWGI,............................. ...............................APPELLANT DINAHATA PAURASABHA OYAD NO. 13, DINHATA, COOCHBEHAR-736135 [PAN: DTUPS0513L] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-2(1), COOCHBEHAR, AAYAKAR BHAWAN, DEBIBARI (NORTH), COOCHBEHAR-736101, WEST BENGAL APPEARANCES BY: SHRI SUJAY SEN, ADVOCATE, FOR THE APPELLANT SHRI JAYANTA KHANRA, JCIT, SR. D.R , FOR THE RESPONDEN T DATE OF CONCLUDING THE HEARING : OCTOBER 23, 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 23, 2019 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGURI DA TED 23.01.2019, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE EX- PARTE. 2. AT THE OUTSET, IT IS NOTED THAT THERE IS A DELAY OF THREE DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE T HE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAS FILED AN APPLICATION SEEKI NG CONDONATION OF THE SAID DELAY AND KEEPING IN VIEW THE REASONS GIVEN TH EREIN, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY OF THREE DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBU NAL. EVEN THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN THIS REGARD. I, THEREFO RE, CONDONE THE SAID DELAY AND PROCEED TO DISPOSE OF THE APPEAL OF THE A SSESSEE ON MERIT. ITA NO. 1152/KOL/2019 AS SESSMENT YEAR: 2015-2016 S HRI ABHISHEK SARAWGI 2 3. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS ENGAGED IN THE BUSINESS OF TRADING IN RAW TOBACCO LEAVES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 27 .08.2015 DECLARING TOTAL INCOME OF RS.4,94,450/-. IN THE ASSESSMENT CO MPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 04.12.2017, THE TOTAL IN COME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.8,53, 556/- AFTER DISALLOWING THE ASSESSEES CLAIM FOR EXEMPTION ON A CCOUNT OF LONG-TERM CAPITAL GAIN ARISING FROM THE SALE OF SHARES AND TR EATING THE PROCEEDS OF THE SALE OF SUCH SHARES AS UNEXPLAINED CASH CREDIT UNDER SECTION 68. 4. 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 SATISFACTORY CO MPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) PRO CEEDED TO DISMISS THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DAT ED 23.01.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APP EALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 5. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT O F THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL CHALLENGING T HE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE, THE LD. CO UNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NONE OF THE NOTICES ISSUED BY TH E LD. CIT(APPEALS) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING ON DI FFERENT OCCASIONS WAS EVER RECEIVED BY THE ASSESSEE AND SUCH NON-RECEIPT OF NOTICE RESULTED IN THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE LD. C IT(APPEALS). SINCE THIS SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE AFFIRMING THE RE LEVANT FACTS ON OATH, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED FOR HEARING BEF ORE THE LD. ITA NO. 1152/KOL/2019 AS SESSMENT YEAR: 2015-2016 S HRI ABHISHEK SARAWGI 3 CIT(APPEALS). EVEN THE LD. D.R. HAS NOT RAISED ANY MATERIAL CONTENTION TO DISPUTE THIS POSITION. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DISMISSING THE APPEAL OF THE A SSESSEE EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE A PPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING THE ASSESSEE PROPER AN D SUFFICIENT OPPORTUNITY OF BEING HEARD. AS UNDERTAKEN BY THE LD . COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BE FORE THE LD. CIT(APPEALS) AND SHALL EXTEND ALL THE POSSIBLE COOP ERATION IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEA L EXPEDITIOUSLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 23, 2019. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KOLKATA & HYDERABAD ZONES) KOLKATA, THE 23 RD DAY OF OCTOBER, 2019 COPIES TO : (1) SHRI ABHISHEK SARAWGI, DINAHATA PAURASABHA OYAD NO. 13, DINHATA, COOCHBEHAR-736135 (2) INCOME TAX OFFICER, WARD-2(1), COOCHBEHAR, AAYAKAR BHAWAN, DEBIBARI (NORTH), COOCHBEHAR-736101, WEST BENGAL (3) COMMISSIONER OF INCOME TAX (APPEALS), JALPAIG URI, (4) COMMISSIONER OF INCOME TAX, KOLKATA- , KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.