Sharanjit Kaur., Kolkata V. ITO,Ward-29(4),Kolkata., Kolkata

ITA 1193/KOL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2168 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 03-04-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 08-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 143(1)

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA ी राजेश क ु मार, लेखा सट य एवं ी द प क ु मार चौबे, या यक सद यके सम [Before Shri Rajesh Kumar, Accountant Member & Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1193/Kol/2023 Assessment Year: 2014-15 Sharanjit Kaur (PAN: AAACG 9668 H) Vs. ITO, Ward-29(4), Kolkata Appellant / )अपीलाथ#( Respondent /( %यथ#) Date of Hearing / स ु नवाई क( त*थ 13.05.2024 Date of Pronouncement/ आदेश उ-घोषणा क( त*थ 28.05.2024 For the Appellant/ नधा34रती क( ओर से Shri Manish Tiwari, FCA For the Respondent/ राज व क( ओर से Shri Vineet Kumar, Addl. CIT, Sr. D.R ORDER / आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)”] dated 15.09.2023 for the AY 2014-15. 2. Issue raised in ground no. 1 is against the ex-parte order passed by the Ld. CIT(A) dismissing the appeal without considering and deciding the merits of the case. 3. Facts in brief are that the assessee filed return of income on 30.03.2015 declaring total income of Rs. 6,21,640/- which was processed u/s 143(1) of the Act accepting the return of income. Thereafter the case of the assessee was selected for 2 I.T.A. No.1193/Kol/2023 Assessment Year: 2014-15 Sharanjit Kaur scrutiny and statutory notices were duly issued and served on the assessee. During theinstant financial year the assessee has purchased immovable property, the fair market value of which as assessed by the stamp valuation authority was Rs. 54,60,000/-. Accordingly the assessee was asked to explain the source of immovable property purchased with supporting evidences. The assessee failed to furnished the same before the AO. Consequently, the same was added by the AO to the income of the assessee in assessment passed u/s 143(3) of the Act dated 25.10.2016. 4. In the appellate proceedings also, the appeal of the assessee was dismissed ex- parte when the assessee failed to appear on the various dates of hearing fixed by the Ld. CIT(A) without deciding the issues on merit. 5. After hearing the rival contentions and perusing the material on record, we find that before the Ld. CIT(A) the proceedings attained finality ex-parte and thus the appeal of the assessee was dismissed by the Ld. CIT(A) without deciding the issues on merit. Similarly we note that even before the AO , the assessee did not furnish any evidences with regard to purchase of property. Under these circumstances, we are of the view that ends of justice would be met if the case is restored to the file of AO for de novo adjudication on this issue after affording a reasonable opportunity of hearing to the assessee. We also direct the assessee to co-operate in the assessment proceedings by filing the evidences as may be directed by the AO. Accordingly the appeal of the assessee is allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 28 th May, 2024 Sd/- Sd/- (Pradip Kumar Choubey / द प क ु मार चौबे) (Rajesh Kumar/राजेश क ु मार) Judicial Member/ या यक सद य Accountant Member/लेखा सद य Dated: 28 th May, 2024 SM, Sr. PS 3 I.T.A. No.1193/Kol/2023 Assessment Year: 2014-15 Sharanjit Kaur Copy of the order forwarded to: 1. Appellant- Sharanjit Kaur, 1/A, Bindu Basini Street, Kolkata-700027 2. Respondent- ITO, Ward-29(4), Kolkata 3. Ld. CIT(A)-NFAC, Delhi 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata