Sridhar Samanta, Malda V. ACIT, CIR-MALDA, Malda

ITA 1391/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4609 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 26-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 16-11-2015
• Court: TRIBUNAL
• Department Lawyers: MD G HYAS UDDIN
• Assessee Lawyers: L BANERJEE
• Keywords: Depreciation; Opportunity of being heard
• Section: 143(3); 147; 148

Judgement Text

ITA NO.1391/KOL/2015-SRIDHAR SAMANTA A.Y.2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BE NCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM ] I.T.A NO.1391/KOL/201 5 ASSESSMENT YEAR : 2009- 10 SRIDHAR SAMANTA -VS.- A.C.I.T., CIRCLE-M ALDA MALDA (PAN:AJGPS 2558 G) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI L.BANERJEE, FCA FOR THE RESPONDENT : MD.GHYAS UDDIN, JCI T DATE OF HEARING : 26.08.2016. DATE OF PRONOUNCEMENT : 02.09.2016. ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 15.09.2015 OF CIT(A)-JALPAIGURI, RELATING TO AY 2009-10. 2. THE ASSESSEE IS AN INDIVIDUAL. HE DERIVES INCOME FROM HANDLING AND TRANSPORT BUSINESS. FOR A.Y.2009-10 THE ASSESSEE FILED RETURN OF INCOME DECLARING INCOME OF RS.41,51,830/-. THE ASSESSMENT WAS COMPLETED BY AO BY ORDER DATED 29.08.2011 PASSED U/S 143(3) OF THE ACT DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.45,23,880/-. SUBSEQUENTLY NOTICE U/S 148 WAS ISS UED TO THE ASSESSEE ON 31.08.2012. ORDER OF ASSESSMENT U/S 147 OF THE ACT WAS PASSED O N 27.12.2013 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.49.,03,180/-. 3. AGAINST THE ORDER OF AO THE ASSESSED FILED AP PEAL BEFORE CIT(A). CIT(A) UPHELD THE ORDER OF AO AND DISMISSED THE APPEAL OF THE ASS ESSEE FOR NON PROSECUTION. THE FOLLOWING WERE THE RELEVANT OBSERVATIONS OF CIT(A) :- 2. THE CASE WAS FIRST FIXED FOR HEARING ON 24/02/2 015, VIDE NOTICE ISSUED U/S. 250 OF THE ACT, DATED 04/02/2015. THE APPELLANT, VIDE LETTER D ATED 23/02/2015 ASKED FOR A SHORT ITA NO.1391/KOL/2015-SRIDHAR SAMANTA A.Y.2009-10 2 ADJOURNMENT AS HIS AR FROM KOLKATA WOULD NOT BE ABL E TO REACH JALPAIGURI ON 24/02/2015. ACCORDINGLY, HEARING WAS RE-FIXED ON 24 /03/2015. THE APPELLANT, VIDE LETTER DATED 17/03/2015, ASKED FOR AN ADJOURNMENT AGAIN SH OWING THE SAME REASON THAT HIS AR WOULD NOT BE ABLE TO REACH JALPAIGURI AND ATTEND TH E HEARING. THEREAFTER, THE HEARING WAS RE-FIXED ON 11/08/2015 AND ON 15/09/2015. THE APPEL LANT AGAIN ASKED FOR ADJOURNMENTS ON THE SAME GROUND. IT IS THUS, PRESUMED THAT THE A PPELLANT IS NOT INTERESTED TO PURSUE THE APPEAL AND HAS NOTHING TO SAY IN DEFENCE OF THE GRO UNDS OF APPEAL TAKEN. 3. THE APPELLANT IS IN THE BUSINESS OF TRUCK PLYING . HE CLAIMED DEPRECIATION @ 30% EVEN FOR THOSE HEAVY VEHICLES (TRUCKS) OWNED BY HIM AND THE SAME WAS ALLOWED IN THE ORIGINAL ASSESSMENT. IN THIS REASSESSMENT ORDER, TH E AO RESTRICTED THE SAID DEPRECIATION @ 15% AS PER LAW AND CONSEQUENTIAL EXCESS DEPRECIAT ION CLAIMED BY THE APPELLANT HAS BEEN DISALLOWED. THERE IS NOTHING ON RECORD TO CONT ROVERT THE DECISION OF THE AO. THE ADDITION OF RS.7,14,348/- IS THEREFORE, CONFIRMED. 4. AGGRIEVED BY THE ORDER OF CIT(A) THE ASSESEE HAS PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 5. I HAVE HEARD THE SUBMISSIONS OF THE LD. COUN SEL FOR THE ASSESSEE AND THE LD. DR . THE LD. COUNSEL FOR THE ASSESSEE MADE THE SUBMISSIO N THAT ORDER OF CIT(A) BEING EXPARTE MAY BE SET ASIDE AND CIT(A) SHOULD BE DIREC TED TO HEAR THE APPEAL AFRESH AFTER AFFORDING THE ASSESSEE OPPORTUNITY OF BEING HEARD. IN THIS REGARD THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE ASSESSEE IS RESIDING IN MALDA AND THE OFFICE OF CIT(A) WAS AT JALPAIGURI. THE COUNSEL FOR THE ASSESSEE WAS AT KOLKATA. IT IS DUE TO THIS REASON THAT THERE WAS NO PROPER EFFECTIVE REPRESENTATION I N THE PROCEEDINGS BEFORE CIT(A). THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT A T EVERY STAGE APPLICATION FOR ADJOURNMENT WAS MADE AND THERE WAS NO NEGLIGENCE IN NOT ATTENDING THE PROCEEDINGS BEFORE CIT(A). 6. I HAVE CONSIDERED THE SUBMISSIONS OF THE LD . COUNSEL FOR THE ASSESSEE AND I AM SATISFIED THAT THE FAILURE OF THE ASSESSEE TO APPEA R BEFORE CIT(A) WAS OWING TO A REASONABLE AND SUFFICIENT CAUSE. I ACCORDINGLY SET ASIDE THE ORDER OF CIT(A) AND REMAND THE ISSUE RAISED BY THE ASSESEE BEFORE CIT(A ) FOR FRESH CONSIDERATION ON MERITS BY CIT(A) AFTER AFFORDING THE ASSESSEE OPPORTUNITY OF BEING HEARD. ITA NO.1391/KOL/2015-SRIDHAR SAMANTA A.Y.2009-10 3 7. IN THE RESULT THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 02.09.2016. SD/- [ N.V.VASUDEVAN ] JUDICIAL MEMBER DATED : 02.09.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.SRIDHAR SAMANTA, VIVEKANANDA PALLY, MALDA-732 101 (W.B.) 2. A.C.I.T., CIRCLE-MALDA. 3. CIT(A)-JALPAIGURI. 4. CIT-JALPAIGURI. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER A SSTT.REGISTRAR, ITAT, KOLKATA BENCHES