Ashit Kumar Roy, Hooghly V. ITO, WD-2(2), BWN, Burdwan

ITA 1343/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9394 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 15-06-2016
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 148

Judgement Text

I.T.A. NO. 1343/KOL./2016 ASSESSMENT YEAR: 2006-2007 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1343/KOL/ 2016 ASSESSMENT YEAR: 2006-2007 ASHIT KUMAR ROY,................................... .......................................APPELLANT C/O. S.N. GHOSH & ASSOCIATES, SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY-712 105 [PAN: ADAPR 9999 N ] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-2(2), BURDWAN, AAYAKAR BHAWAN, COURT COMPOUND, KACHARI ROAD, P.O. BURDWAN, P.S. BURDWAN, DIST. BURDWAN-713 101 APPEARANCES BY: SHRI SOMNATH GHOSH, ADVOCATE, FOR THE ASSESSEE SHRI AMITAV BHATTACHARJEE, ADDITIONAL CIT, FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 21, 2016 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), BURDWAN DATED 29.03.2016. 2. THE RELEVANT FACTS OF THE CASE GIVING RISE TO TH IS APPEAL ARE THAT THE ASSESSEE IS AN INDIVIDUAL, WHO IS ENGAGED IN THE BU SINESS OF TRANSPORTATION. THE RETURN OF INCOME FOR THE YEAR U NDER CONSIDERATION WAS FILED BY HIM ON 26.03.2007 DECLARING TOTAL INCO ME OF RS.83,203/-. THE SAID RETURN WAS ORIGINALLY PROCESSED BY THE ASSESSI NG OFFICER UNDER SECTION 143(1) ON 01.11.2007. SUBSEQUENTLY HE REOPE NED THE ASSESSMENT AFTER HAVING FOUND THAT THE ASSESSEE HAD RECEIVED A SUM OF RS.10,54,827/- AS INTEREST, WHICH WAS NOT REFLECTED IN HIS TOTAL I NCOME. ACCORDINGLY, A NOTICE UNDER SECTION 148 WAS ISSUED BY THE ASSESSIN G OFFICER ON I.T.A. NO. 1343/KOL./2016 ASSESSMENT YEAR: 2006-2007 PAGE 2 OF 3 18.07.2011 IN COMPLIANCE TO WHICH, A LETTER WAS FIL ED BY THE ASSESSEE ON 13.09.2011 STATING THEREIN THAT THE RETURN ALREADY FILED BY HIM MAY BE TREATED AS THE RETURN FILED IN RESPONSE TO NOTICE U NDER SECTION 148. IN PURSUANCE TO THE NOTICE ISSUED UNDER SECTION 148, T HE ASSESSMENT UNDER SECTION 147/143(3) WAS COMPLETED BY THE ASSESSING O FFICER VIDE AN ORDER DATED 27.07.2012 DETERMINING THE TOTAL INCOME OF TH E ASSESSEE AT RS.15,54,546/- AFTER MAKING ADDITION OF RS.4,16,516 /- ON ACCOUNT OF INCOME FROM LONG-TERM CAPITAL GAIN AND RS.10,54,827 /- ON ACCOUNT OF INCOME FROM OTHER SOURCES. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 147/143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) CHALLENGING THE VALIDITY OF THE SAID A SSESSMENT AS WELL AS DISPUTING THE ADDITIONS MADE THEREIN TO HIS TOTAL I NCOME ON MERIT. SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM DURING THE COURSE OF APPELLATE PROCEEDINGS F IXING THE APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) PRO CEEDED TO DISMISS THE APPEAL OF THE ASSESSEE BY HIS APPELLATE ORDER DATED 29.03.2016 PASSED EX- PARTE . AGGRIEVED BY THE SAID ORDER OF THE LD. CIT(APPEAL S), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. ALTHOUGH THE ASSESESE HAS RAISED IN THIS APPEAL A PRELIMINARY ISSUE CHALLENGING THE VAL IDITY OF THE ASSESSMENT MADE BY THE ASSESSING OFFICER UNDER SECTION 147/143 (3) AND HAS ALSO RAISED GROUNDS DISPUTING BOTH THE ADDITIONS MADE BY THE ASSESSING OFFICER TO HIS TOTAL INCOME AND THE LD. COUNSEL FOR THE ASSESSEE HAS RAISED ELABORATE ARGUMENTS IN SUPPORT OF THE ASSESSEES CA SE ESPECIALLY ON THE PRELIMINARY ISSUE, IT IS OBSERVED THAT THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY THE LD. CI T(APPEALS) DURING THE COURSE OF APPELLATE PROCEEDINGS FIXING THE APPEAL O F THE ASSESSEE FOR HEARING FROM TIME TO TIME AND THE LD. CIT(APPEALS) THUS HAD NO OCCASION TO CONSIDER THE CASE OF THE ASSESSEE ON MERIT EITHE R ON THE PRELIMINARY I.T.A. NO. 1343/KOL./2016 ASSESSMENT YEAR: 2006-2007 PAGE 3 OF 3 ISSUE INVOLVED IN THE CASE OF THE ASSESSEE RELATING TO THE VALIDITY OF THE ASSESSMENT MADE BY THE ASSESSING OFFICER UNDER SECT ION 147/143(3) OR THE OTHER ISSUES RELATING TO BOTH THE ADDITIONS MAD E BY THE ASSESSING OFFICER TO HIS TOTAL INCOME. I, THEREFORE, CONSIDER IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO SET ASIDE THE IMPUGNED O RDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GI VING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DI RECTED TO MAKE DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS) IN ORDER TO ENABLE HIM TO DISPOSE OF THE APPEAL EXPEDITIOUSLY WITHOUT ANY FURTHER DEL AY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 03, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 3 RD DAY OF FEBRUARY, 2017 COPIES TO : (1) SHRI ASHIT KUMAR ROY, C/O. S.N. GHOSH & ASSOCIATES, SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY-712 105 (2) INCOME TAX OFFICER, WARD-2(2), BURDWAN, AAYAKAR BHAWAN, COURT COMPOUND, KACHARI ROAD, P.O. BURDWAN, P.S. BURDWAN, DIST. BURDWAN-713 101 (3) COMMISSIONER OF INCOME TAX(APPEALS), BURDWAN; (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.