M/s Narottamka Trade and Vyapaar Pvt. Ltd., Kolkata V. I.T.O.,Ward-6(3), Kolkata

ITA 1166/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7302 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Unexplained cash credit; Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT, KZ] I.T.A. NO. 1166/KOL/2019 ASSESSMENT YEAR: 2010-11 M/S. NAROTTAMKA TRADE & VYAPAAR PVT. LTD.....................................APPELLANT AE-4, FLAT NO. 1A, 1 ST FLOOR, KRISHNAPUR, RABINDDRAPALLY, KOLKATA 700 101. [PAN: AAACN 8809 R] VS INCOME TAX OFFICER.............................................RESPONDENT WARD 6(3), KOLKATA, KOLKATA 700 069. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 23, 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 23, 2019 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 2, KOLKATA DATED 02.04.2019 WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY WHICH FILED ITS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION ON 06.10.2010 DECLARING A TOTAL INCOME OF RS. 7,11,834/-. IN THE ASSESSMENT COMPLETED U/S 143(3)/147, VIDE AN ORDER DATED 18.10.2016, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 13,11,834/- AFTER MAKING AN ADDITION OF RS. 6,00,000/- ON ACCOUNT OF UNEXPLAINED CASH CREDIT U/S 68. 3. AGAINST THE ORDER PASSED BY THE AO U/S 143(3)/147, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE 2 I.T.A. NO. 1166/KOL/2019 ASSESSMENT YEAR: 2010-11 M/S. NAROTTAMKA TRADE & VYAPAAR PVT. LTD. WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HARING FROM TIME TO TIME, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 02.04.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING BEFORE US, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THIS APPEAL OF THE ASSESSEE IS THEREFORE BEING DISPOSED OF EX-PARTE AFTER HEARING THE ARGUMENTS OF THE LEARNED DR WHO HAS FAIRLY POINTED OUT FROM THE IMPUGNED ORDER OF THE LD. CIT(A) THAT THE NOTICES HEARING SENT BY THE LD. CIT(A) TO THE ASSESSEE WERE RETURNED BACK WITH THE POSTAL REMARKS ADDRESS CANNOT BE LOCATED / NOT KNOWN. IT IS THUS CLEAR THAT NONE OF THE NOTICES OF HEARING SENT BY THE LD. CIT(A) WAS EVER RECEIVED BY THE ASSESSEE AND SUCH NON-RECEIPT OF NOTICES APPARENTLY RESULTED INTO NON-APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(A) WHEN ITS APPEAL WAS CALLED FOR HEARING. MOREOVER, AS PER THE PROVISIONS OF SUB- SECTION (6) OF SECTION 250, THE LD. CIT(A) WAS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESSEE VIDE AN ORDER IN WRITING STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBSERVED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) DOES NOT COMPLY WITH THESE REQUIREMENTS. 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 APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 I.T.A. NO. 1166/KOL/2019 ASSESSMENT YEAR: 2010-11 M/S. NAROTTAMKA TRADE & VYAPAAR PVT. LTD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD OCTOBER, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 23/10/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. NAROTTAMKA TRADE & VYAPAAR PVT. LTD., AE-4, FLAT NO. 1A, 1 ST FLOOR, KRISHNAPUR, RABINDRAPALLY, KOLKATA 700 101. 2. ITO, WARD-6(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA