Shri Kamlesh Kumar Agarwal, Kolkata V. ITO, WD-46(1), KOLKATA, Kolkata

ITA 1230/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1416 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 24-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V N PUROHIT
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO. 1230/KOL./2015 ASSESSMENT YEAR: 2003-2004 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1230/KOL/ 2015 ASSESSMENT YEAR: 2003-2004 SHRI KAMLESH KUMAR AGARWAL,........................ ...........................APPELLANT MAA TARA APARTMENT, FLAT NO. 206, 51/1A/5, RABINDRA SARANI, LILUAH, HOWRAH-711 204 [PAN: ACYPA 2115 L] -VS.- INCOME TAX OFFICER,................................ .......................................RESPONDENT WARD-46(1), KOLKATA, 3, GOVERNMENT PLACE WEST, KOLKATA-700 001 APPEARANCES BY: SHRI V.N. PUROHIT, FCA, FOR THE ASSESSEE SHRI SALLONG YADEN, ADDL. CIT, D.R., FOR THE DEPART MENT DATE OF CONCLUDING THE HEARING : SEPTEMBER 14, 201 7 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 14, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. .: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA DA TED 14.05.2015 PASSED EX-PARTE , WHEREBY HE CONFIRMED THE PENALTY OF RS.22,364/- IMPOSED BY THE ASSESSING OFFICER UNDER SECTION 271( 1)(C) OF THE INCOME TAX ACT, 1961. 2. AT THE OUTSET, IT IS NOTICED THAT THERE IS A DEL AY OF 58 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE T HE TRIBUNAL. IN THIS REGARD, AN APPLICATION HAS BEEN FILED BY THE ASSESS EE SEEKING CONDONATION OF THE SAID DELAY AND KEEPING IN VIEW THE REASONS G IVEN THEREIN, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBUNAL. EVEN THE LD. D.R. HAS I.T.A. NO. 1230/KOL./2015 ASSESSMENT YEAR: 2003-2004 PAGE 2 OF 3 ALSO NOT RAISED ANY OBJECTION IN THIS REGARD. WE, T HEREFORE, CONDONE THE SAID DELAY AND PROCEED TO DISPOSE OF THE APPEAL ON MERIT. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, ONLY ONE OPPORTUNITY WAS GIVEN BY THE ASSESSING OFFICER DURING THE COURSE OF APPELLATE PROCEEDINGS OF BEING HEARD TO THE ASSESSEE AND THE ASSESSEE, THEREFORE, COULD NOT OFFER HIS EX PLANATION TO THE SHOW- CAUSE NOTICE ISSUED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(C) OF THE ACT READ WITH SECTION 274. HE HAS SUBMITTED THA T THE ASSESSEE ALSO COULD NOT APPEAR FOR HEARING BEFORE THE LD. CIT(APP EALS) AS THE HEARING OF THE SAID NOTICES WERE NOT RECEIVED BY HIM DUE TO CH ANGE IN THE ADDRESS OF HIS AUTHORIZED REPRESENTATIVE. HE HAS SUBMITTED THA T THE ASSESSEE THUS HAS NOT GOT ANY EFFECTIVE OPPORTUNITY TO OFFER HIS EXPLANATION IN RESPECT OF THE PENALTY IMPOSED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(C) AND URGED THAT THE MATTER MAY BE SENT BACK TO THE ASSES SING OFFICER FOR GIVING SUCH OPPORTUNITY TO THE ASSESSEE. KEEPING IN VIEW A LL THE FACTS OF THE CASE, WE FIND MERIT IN THIS CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE AND SINCE THE LD. D.R. HAS ALSO NOT RAISED ANY OBJECTIO N, WE SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND RESTORE THE MATTER TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO DECIDE THE MATTER RELATING TO IMPOSITION OF PENALTY UNDER SECT ION 271(1)(C) AFRESH ON MERIT AFTER GIVING THE ASSESSEE PROPER AND SUFFI CIENT OPPORTUNITY OF BEING HEARD. AS UNDERTAKEN BY THE LD. COUNSEL FOR T HE ASSESSEE, THE ASSESSEE SHALL MAKE DUE AND PROPER COMPLIANCE BEFOR E THE ASSESSING OFFICER IN ORDER TO ENABLE HIM TO DISPOSE OF HIS CA SE EXPEDITIOUSLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON SEPTEMBER 14, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAG TAP) JUDICIAL MEMBER ACCOUNTANT MEM BER KOLKATA, THE 14 TH DAY OF SEPTEMBER, 2017 I.T.A. NO. 1230/KOL./2015 ASSESSMENT YEAR: 2003-2004 PAGE 3 OF 3 COPIES TO : (1) SHRI KAMLESH KUMAR AGARWAL, C/O. V.N. PUROHIT & CO., CHARTERED ACCOUNTS, DIAMOND CHAMBERS, UNIT-III, 4 TH FLOOR, SUIT NO. 4G, 4, CHOWRINGHEE LANE, KOLKATA-700 016 (2) INCOME TAX OFFICER, WARD-46(1), KOLKATA, 3, GOVERNMENT PLACE WEST, KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLK ATA; (4) COMMISSIONER OF INCOME TAX ,KOLKAT A (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.