Nand Kishore Sharma, Kolkata V. A.C.I.T CC - IV,kolkata, Kolkata

ITA 124/KOL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3476 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 17-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDIP GUHA J
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 123 - 125 / KOL / 2013 ASSESSMENT YEAR :2004-05, 2007-08 & 2009-10 NAND KISHORE SHARMA PATNI PALACE, P-17, KALAKAR STREET, KOLKATA [ PAN NO.BOTPS 2569 L ] V/S . ACIT, CENTRAL CIRCLE-IV, AAYAKAR PURBA, 110, SHANTI PALLY, KOLKATA-700 107 /APPELLANT .. / RESPONDENT /BY ASSESSEE NONE /BY REVENUE SHRI SUDIP GUHA, JCIT-DR /DATE OF HEARING 20-01-2016 ! /DATE OF PRONOUNCEMENT 22-01-2016 / O R D E R PER BENCH :- THESE THREE APPEALS BY SAME ASSESSEE ARE ARISING O UT OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-I, KOLKATA IN APPEALS NO.175,173, 172/CC-IV/CIT(A)-I/10-11,11-12 13.12 2012 & 18.12.2 012 DATED 05.08.2011. ASSESSMENTS WERE FRAMED BY ACIT, CC-IV, KOLKATA U/S 153A/143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS T HE ACT) VIDE HIS ORDERS DATED 27.12.2011 FOR ASSESSMENT YEARS 2004-05, 2007 -08 & 2009-10 RESPECTIVELY. ITA NO.123-125/KOL/2013 A.YS. 04-05, 07-08 & 09-10 NAND KISHORRE SHARMA V. ACIT, CC-IV KOL. PAGE 2 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE THOUGH NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE. HEN CE, WE DECIDE TO HEAR THESE CASES WITHOUT THE APPEARING OF LD. COUNSEL OF THE ASSESSEE, SO WE PROCEEDED FOR HEARING AFTER HEARING SHRI SUDIP GUHA , LD. DEPARTMENTAL REPRESENTATIVE APPEARING ON BEHALF OF ASSESSEE. 3. SINCE ISSUES INVOLVED IN ALL THESE APPEALS ARE A RISING OUT OF SAME FACTS AND CIRCUMSTANCES, WE DEEM IT APPROPRIATE TO PASS A COMMON CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 4. AT THE OUTSET, IT WAS OBSERVED THAT ASSESSEE BEF ORE US CHALLENGED THE VALIDITY OF PROCEEDINGS U/S. 132 OF THE ACT. WE FIN D FROM THE IMPUGNED ORDER PASSED BY LD. CIT(A) THAT THIS MATTER HAS NOT BEEN ADJUDICATED ON MERIT. LD. CIT(A) HAS PASSED A NON-SPEAKING ORDER ON THE GROUN D OF APPEAL OF ASSESSEE CHALLENGING THE VALIDITY OF PROCEEDINGS U/S. 132 OF THE ACT. THE RELEVANT IMPUGNED ORDER OF LD. CIT(A) IS AS FOLLOWS:- 3. GROUND NO. 1 AND 2 RELATE TO THE LEGAL VALIDITY OF THE ASSESSMENT ORDER AND INITIATION OF SEARCH U/S. 132. I FIND NO SUBSTANCE IN THE CONTENTIONS OF THE APPELLANT. HENCE, THESE GROUNDS ARE DISMISSED. SINCE LD. CIT(A) HAS PASSED NON-SPEAKING ORDER REGA RDING THE VALIDITY OF PROCEEDINGS U/S. 132 OF THE ACT. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, WE ARE INCLINED TO RESTORE THIS MATT ER TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION AS PER LAW AFTER PROVIDING REASO NABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. NEEDLESS TO MENTION THAT THE ASS ESSEE SHOULD CO-OPERATE AT THE APPELLATE STAGE. HENCE, THIS GROUND OF ASSES SEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE. 5. REMAINING GROUNDS DO NOT CALL FOR ANY ADJUDICATI ON AT THIS STAGE BECAUSE THE MATTER HAS ALREADY BEEN RESTORED BACK T O THE FILE OF LD. CIT(A) FOR DECIDING THE VALIDITY PROCEEDINGS 132 OF THE ACT AF RESH AFTER PROVIDING REASONABLE OPPORTUNITIES OF BEING HEARD TO ASSESSEE . ITA NO.123-125/KOL/2013 A.YS. 04-05, 07-08 & 09-10 NAND KISHORRE SHARMA V. ACIT, CC-IV KOL. PAGE 3 COMING TO ITA NO.124-125/KOL/2013 FOR A.YS 07-08 & 09-10. 6. SINCE THE ISSUES ARE COMMON AND TAKING A CONSIS TENT VIEW IN ASSESSEES APPEAL IN ITA NO. 123/KOL/2013 AND TAKIN G A CONSISTENT VIEW IN TERMS OF OUR DIRECTION IN PARA 4 & 5 OF THIS ORDER, APPEALS ARE REMITTED BACK TO THE FILE OF LD. CIT(A) ACCORDINGLY AS PER LAW. 7. IN THE RESULT, ASSESSEES APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 22/0 1/2016 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP '#$- 22 / 0 1/201 6 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-NAND KISHORE SHARMA, PATNI PALACE, P-17, KALAKAR ST, KOL-07 2. /REVENUE-ACIT, CC-IV, AAYAKAR PURBA, 110, SHANTI PA LLY, KOLKATA-107 3.#,#-. / / CONCERNED CIT KOLKATA 4. /- / CIT (A) KOLKATA 5.2 3455-., -.!, / DR, ITAT, KOLKATA 6.489:; / GUARD FILE. BY ORDER/ , /TRUE COPY/ /# -.!,