Raj Pal Gupta, Kolkata V. ITO, Ward 47(1) Kolkata, Kolkata

ITA 140/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6543 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 30-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Assessee Lawyers: SOMDUTTA SAMADDAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 ITA NO.140/KOL/2017 RAJ PAL GUPTA., AY- 2008-09 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA () .., . ' # $% % , '() [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 140/KOL/2017 ASSESSMENT YEAR: 2008-09 RAJ PAL GUPTA (PAN: ADTPG4725E) VS. INCOME-TAX OFFI CER, WD-47(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 17.04.2018 DATE OF PRONOUNCEMENT 26.04.2018 FOR THE APPELLANT SHRI SOMDUTTA SAMADDAR, ADVOCATE FOR THE RESPONDENT SHRI A. BHATTACHARJEE, ADDL. CI T ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-14, KOLKATA DATED 24.08.2016 FOR AY 2008-09. 2. THE SOLE GROUND INVOLVED IN THIS APPEAL OF ASSES SEE IS AGAINST THE ORDER OF LD. CIT(A) CONFIRMING THE ADDITION OF RS.66,25,071/- ON ACCOUNT OF UNDISCLOSED SALES AND OTHER ADDITIONS OF RS. 5,38,290/-. FOR WHICH, THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. THAT THE ORDER OF THE LD. CIT(A) CONFIRMING THE ADDITIONS AND/OR DISALLOWANCES MADE BY LEARNED ASSESSING OFFICER IS CONTRARY TO THE LAW AN D FACTS OF THE CASE. 2. THAT THE ORDER OF THE LD. CIT(A) IS BAD IN LAW AS NO PROPER OPPORTUNITY OF BEING HEARD WAS PROVIDED TO THE APPELLANT WHICH IS AGAINST THE PRIN CIPLES OF NATURAL JUSTICE. 3. THAT THE ORDER OF LD. CIT (A) CONFIRMING THE ADD ITION OF RS.66,25,071/- MADE BY THE LD. AO ON ACCOUNT OF UNDISCLOSED SALES AND OTHER ADDITIONS OF RS.5,38,290/- ARE BAD IN LAW. 3. AT THE OUTSET, IT IS NOTED THAT THE IMPUGNED ORD ER OF LD. CIT(A) IS AN EX PARTE ORDER. THE LD. AR SHRI SOMDUTTA SAMADDER, ADVOCATE DREW OU R ATTENTION TO THE AFFIDAVIT FILED BY THE ASSESSEE WHEREIN IT HAS BEEN STATED THAT THE AS SESSEE WAS NOT IN RECEIPT OF THE NOTICE SENT BY THE LD. CIT (A) BECAUSE THERE WAS A CHANGE IN PO STAL ADDRESS OF THE ASSESSEE. THE LD. AR UNDERTAKES TO APPEAR DILIGENTLY BEFORE THE LD. C IT (A) IF ONE MORE CHANCE IS GIVEN TO HIM. WE NOTE FROM THE AVERMENTS OF THE AFFIDAVIT T HAT THE ASSESSEE DID NOT RECEIVE THE NOTICE SENT BY THE LD. CIT (A) BECAUSE OF CHANGE IN ADDRESS. IN THE FORM 36 THE CHANGED 2 ITA NO.140/KOL/2017 RAJ PAL GUPTA., AY- 2008-09 ADDRESS IS SHOWN AS 181, DHARAMTOLLA STREET, SALKIA , HOWRACH-711 106. WE NOTE THAT THE ASSESSEES ADDRESS AS SHOWN IN THE IMPUGNED ORDER O F LD. CIT (A) AS 127, N. S. ROAD, KOLKATA-700 001 WHICH ACCORDING TO LD. AR WAS THE O LD ADDRESS. SINCE THE ASSESSEE DID NOT RECEIVE THE NOTICE HE COULD NOT ATTEND THE HEAR ING BEFORE THE LD. CIT(A). FOR THE ENDS OF JUSTICE, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT (A) AND REMAND THE MATTER BACK TO HIS FILE TO DECIDE THE APPEAL ON MERITS AFT ER HEARING THE ASSESSEE/LD. AR. IT HAS BEEN UNDERTAKEN BEFORE US THAT THE ASSESSEE WILL CO OPERATE DILIGENTLY IN THE APPELLATE PROCEEDINGS. WITH THE AFORESAID OBSERVATIONS, WE R EMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A). APPEAL OF ASSESSEE IS ALLOWED FOR STAT ISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 26TH APRI L, 2018. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :26TH APRIL, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI RAJ PAL GUPTA, 181, DHARAMTOLA STR EET, SALKIA, HOWRAH- 711 106. 2 RESPONDENT ITO, WARD-47(1), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY .