Paresh Nath Singha, Kolkata V. DCIT, CIR-41, NADIA, Nadia

ITA 1285/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4714 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 09-10-2015
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

I.T.A. NO. 1285/KOL./2015 ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1285 /KOL/ 2015 ASSESSMENT YEAR: 2008-2009 SHRI PARESH NATH SINGHA,........................... ........................APPELLANT C/O. S.L. KOCHAR, ADVOCATE, 86, CANNING STREET, KOLKATA-700 001 [PAN : AKKPS 3298 L]] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. .............RESPONDENT CIRCLE-41, NADIA APPEARANCES BY: SHRI ANIL KOCHAR, ADVOCATE, FOR THE ASSESSEE SHRI ARINDAM BHATTACHARYA, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 02, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 05, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKATA DA TED 08.09.2015 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESS EE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS ENGAGED IN THE BUSINESS OF TRANSPORTATION AND TRADING OF FERTI LIZERS AND PESTICIDES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATI ON WAS FILED BY HIM ON 02.10.2008 DECLARING TOTAL INCOME OF RS.11,40,99 3/-. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN O RDER DATED 31.12.2010, THE TOTAL INCOME OF THE ASSESSEE WAS DE TERMINED BY THE ASSESSING OFFICER AT RS.22,54,242/- AFTER MAKING CE RTAIN ADDITIONS/DISALLOWANCES. I.T.A. NO. 1285/KOL./2015 ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 3 3. 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) CHALLENGING THE VARIOUS ADDITIONS/DISA LLOWANCES MADE BY THE ASSESSING OFFICER TO HIS TOTAL INCOME. SINCE TH ERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED B Y HIM FIXING THE APPEAL OF THE ASSESSEE FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE BY HIS APPELLA TE ORDER DATED 08.09.2015 PASSED EX PARTE. AGGRIEVED BY THE SAID O RDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. AUTH ORIZED REPRESENTATIVE OF THE ASSESSEE, SHRI SADHAN KUMAR MODAK, ADVOCATE, WHO REPRESENTED THE CASE OF THE ASSESEE BEFORE THE LD. CIT(APPEALS) , HAS FILED AN AFFIDAVIT BEFORE ME EXPLAINING THE NON-COMPLIANCE BEFORE THE LD. CIT(APPEALS) AS UNDER:- (1) THAT ON 08.07.2015, I ATTENDED BEFORE THE LD. CIT(A)- 12, KOLKATA IN CONNECTION WITH THE APPEAL MATTER OF SRI PARESH NATH SINGHA WHICH WAS RE-FIXED ON MY REQUEST TO 30.07.2015. SINCE RELEVANT DETAILS ETC. AND WRITE U P COULD NOT BE MADE READY I SOUGHT AN ADJOURNMENT AND IT WA S RE- FIXED ON 07.09.2015. (2) THAT DUE TO SOME PHYSICAL AILMENT I WAS UNABLE TO ATTEND ON 07.09.2015 BEFORE THE LD. CIT(A)-12, KOLK ATA AS I WAS UNABLE TO MOVE DUE TO DISTANCE OF ABOUT 120 KMS . AND ACCORDINGLY ATTENDED ON 08.09.2015 WHEN I WAS HANDE D OVER APPELLATE ORDER DATED 08.09.2015. (3) THAT NON-APPEARANCE ON MY PART ON 07.09.2015 BE FORE THE LD. CIT(A) WAS NOT WILFUL. I DID ATTEND ON THE NEXT DAY WHEN I WAS SERVED WITH APPELLATE ORDER PASSED ON 08.09.2015. (4) THAT I PRAY THAT THE MATTER MAY KINDLY BE REMIT TED BACK TO THE LD. CIT(A)-12 FOR RE-HEARING OF THE APP EAL. I UNDERTAKE TO ATTEND BEFORE THE LD. CIT(A) AS AND WH EN THE HEARING IS FIXED. I.T.A. NO. 1285/KOL./2015 ASSESSMENT YEAR: 2008-2009 PAGE 3 OF 3 KEEPING IN VIEW THE AVERMENTS MADE BY THE AUTHORIZE D REPRESENTATIVE OF THE ASSESSEE IN THE AFFIDAVIT AS ABOVE, I AM SATISF IED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE ON BEHALF O F THE ASSESSEE BEFORE THE LD. CIT(APPALS) WHEN HIS APPEAL WAS FIXED FOR H EARING FROM TIME OF TIME. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PA SSED BY THE LD. CIT(APPEALS) DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DECIDING THE APPEAL OF THE A SSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN IN THE AFFIDAVIT FILED BEFORE ME, THE AS SESSEE SHALL NOT SEEK ANY ADJOURNMENT AND EXTEND ALL THE POSSIBLE COOPERA TION TO THE LD. CIT(APPEALS) IN ORDER TO ENABLE HIM TO DISPOSE OF T HE APPEAL EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 05, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 5 TH DAY OF AUGUST, 2016 COPIES TO : (1) SHRI PARESH NATH SINGHA, C/O. S.L. KOCHAR, ADVOCATE, 86, CANNING STREET, KOLKATA-700 001 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-41, NADIA (3) COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKA TA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.