M/s. Bardhaman Cyber Research And Training Institute, Burdwan V. ITO, Ward - 1(1), Burdwan, Burdwan

ITA 1344/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0830 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 07-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A N CHATTERJEE; S D BANDYOPADHYAY
• Keywords: Opportunity of being heard
• Section: 143(3); 147; 139

Judgement Text

1 ITA NOS. 1344 & 1345/KOL/2017 ASSESSMENT YEARS: 2009-2010 & 2010-2011 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NOS. 1344 & 1345/KOL./2017 ASSESSMENT YEARS: 2009-2010 & 2010-2011 M/S. BARDHAMAN CYBER RESEARCH AND TRAINING INSTITUT E,............APPELLANT NEW MARKET, TINKONIA, GOOD SHED ROAD, BURDWAN-713 101 [PAN: AABTB 3688 A] -VS.- INCOME TAX OFFICER,................................ ......................................RESPONDENT WARD-1(1), BURDWAN, AAYAKAR BHAWAN ANNEXE, COURT COMPOUND, BURDWAN-713 101 APPEARANCES BY: SHRI A.N. CHATTERJEE, FCA & SHRI S.D. BANDYOPADHYAY , FCA, FOR THE ASSESSEE SHRI SAILEN SAMADDAR, ADDL. CIT, D.R., FOR THE DEPA RTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 28, 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 28, 2017 O R D E R THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST TWO SEPARATE ORDERS BOTH DATED 30.03.2017 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS), BURDWAN DISMISSING THE APPEAL S FILED BY THE ASSESSEE EX-PARTE. 2. THE ASSESSEE IN THE PRESENT CASE IS A SOCIETY, W HICH IS CARRYING ON THE ACTIVITY OF IMPARTING EDUCATION. FOR BOTH THE Y EARS UNDER CONSIDERATION, I.E. 2009-10 AND 2010-11, ITS RETUR NS OF INCOME WERE NOT FILED BY THE ASSESSEE IN THE REGULAR COURSE UNDER S ECTION 139 OF THE ACT. AFTER HAVING NOTICED FROM THE AUDITED ACCOUNTS OF T HE ASSESSEE-SOCIETY THAT IT HAD INCOME CHARGEABLE TO TAX FOR BOTH THE Y EARS UNDER CONSIDERATION, NOTICES UNDER SECTION 147 WERE ISSUE D BY THE ASSESSING OFFICER TO THE ASSESSEE. ALTHOUGH THERE WAS NO IMME DIATE RESPONSE TO THE SAID NOTICES, THE ASSESSEE FINALLY FILED ITS RETURN S OF INCOME FOR BOTH THE 2 ITA NOS. 1344 & 1345/KOL/2017 ASSESSMENT YEARS: 2009-2010 & 2010-2011 YEARS UNDER CONSIDERATION ON 28.10.2014 DECLARING T OTAL INCOME OF RS.4,98,640/- AND RS.4,53,094/- FOR A.YS 2009-10 AN D 2010-11 RESPECTIVELY. IN THE ASSESSMENTS COMPLETED UNDER SE CTION 147/143(3) FOR BOTH THE YEARS UNDER CONSIDERATION, THE TOTAL INCOM E OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.23,16,350 /- AND RS.29,16,790/- FOR ASSESSMENT YEARS 2009-10 AND 2010-11 RESPECTIVE LY AFTER MAKING VARIOUS ADDITIONS. 3. AGAINST THE ORDERS PASSED BY THE ASSESSING OFFIC ER UNDER SECTION 147/143(3) FOR BOTH THE YEARS UNDER CONSIDERATION, THE APPEALS WERE PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEAL S) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NO TICES ISSUED BY HIM FIXING THE SAID APPEALS FOR HEARING FROM TIME TO TI ME, THE LD. CIT(APPEALS) DISMISSED THE APPEALS OF THE ASSESSEE FOR BOTH THE YEARS UNDER CONSIDERATION BY HIS APPELLATE ORDERS DATED 30.03.2 017 PASSED EX PARTE. AGGRIEVED BY THE SAME, THE ASSESSEE HAS PREFERRED T HESE APPEALS BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE PRELIMIN ARY ISSUE RAISED BY THE ASSESSEE AT THE TIME OF HEARING BEFORE THE TRIBUNAL IS THAT NON- COMPLIANCE BEFORE THE LD. CIT(APPEALS) WAS DUE TO S OME UNAVOIDABLE REASONS BEYOND THE CONTROL OF THE ASSESSEE AND ONE MORE OPPORTUNITY THEREFORE BE GIVEN TO THE ASSESSEE TO PUT FORTH ITS CASE ON MERIT BEFORE THE LD. CIT(APPEALS) BY SENDING THE MATTER BACK TO HIM. IN THIS REGARD, AN AFFIDAVIT HAS BEEN FILED ON BEHALF OF THE ASSESSEE EXPLAINING THE REASONS FOR NON-COMPLIANCE BEFORE THE LD. CIT(APPEALS) AS U NDER:- AFFIDAVIT I, SEKHAR KUMAR MUKHERJEE, S/O LATE N.K. MUKHERJEE, SECRETARY, BARDHAMAN CYBER RESEARCH & TRAINING INST ITUTE, NEW MARKET, GOODS SHED ROAD, BURDWAN-713 101 DO HER E SOLEMNLY AFFIRM AND DECLARE AS UNDER:- (1) THAT OUR SOCIETY IN THE NAME OF BARDHAMAN CYBER RESEARCH & TRAINING INSTITUTE ENGAGED SOLELY FOR IM PARTING EDUCATION WITHOUT PROFIT MOTIVE. 3 ITA NOS. 1344 & 1345/KOL/2017 ASSESSMENT YEARS: 2009-2010 & 2010-2011 (2) THAT WE HAVE ENGAGED OUR AUTHORIZED REPRESENTA TIVE TO APPEAR ON HEARING BEFORE THE LD. COMMISSIONER OF IN COME TAX (APPEALS), BURDWAN IN CONNECTION WITH THE SCRUT INY ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX A CT, 1961 ON BEHALF OF OUR SOCIETY FOR THE ASSESSMENT YE AR 2009- 10 & 2010-11. WE HAVE HANDED OVER ALL THE NOTICES R ECEIVED IN RESPECT OF THE SAID APPEAL TO OUR REPRESENTATIVE AND FINALLY CAME TO KNOW WHEN WE HAVE RECEIVED THE APPE LLATE ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APP EALS) THAT THE APPEAL REMAINS UNATTENDED AND THE APPEAL O RDER IS EX-PARTY ORDER. THE ABOVE STATEMENTS ARE TRUE AND CORRECT ACCORDIN G TO BEST OF MY KNOWLEDGE AND BELIEF. SD/- SECRETARY, BARDHAMAN CYBER RESEARCH & TRAINING INSTIT UTE. 5. KEEPING IN VIEW THE CONTENTS OF THE AFFIDAVIT FI LED BY THE ASSESSEE, I AM SATISFIED THAT THE NON-COMPLIANCE ON THE PART OF THE ASSESSEE DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE THE LD. CIT(APPEALS) WAS FOR THE REASONS BEYOND THE CONTROL OF THE ASSESSEE AND ONE MORE OPPORTUNITY CAN JUSTIFIABLY BE GIVEN TO THE ASSESSEE IN THE INT EREST OF JUSTICE TO PUT FORTH ITS CASE ON MERIT BEFORE THE LD. CIT(APPEALS) . I ACCORDINGLY SET ASIDE THE IMPUGNED ORDERS PASSED BY THE LD. CIT(APPEALS) EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEALS OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY SHRI SEKHAR KUMAR MUKHER JEE, SECRETARY OF THE ASSESSEE-SOCIETY, WHO IS PRESENT IN THE COURT, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS) AND EXTE ND ALL POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEALS EXPEDITIOUSLY. 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DAY OF NOVEMBER, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 28 TH DAY OF NOVEMBER, 2017 4 ITA NOS. 1344 & 1345/KOL/2017 ASSESSMENT YEARS: 2009-2010 & 2010-2011 COPIES TO : (1) M/S. BARDHAMAN CYBER RESEARCH AND TRAINING INSTIT UTE, NEW MARKET, TINKONIA, GOOD SHED ROAD, BURDWAN-713 101 2) INCOME TAX OFFICER, WARD-1(1), BURDWAN, AAYAKAR BHAWAN ANNEXE, COURT COMPOUND, BURDWAN-713 101 (3) CIT(APPEALS), BURDWAN (4) CIT- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.