Dilip Mondal, Hooghly V. ACIT, Circle - 2, Hooghly, Hooghly

ITA 1431/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9395 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 04-07-2016
• Court: TRIBUNAL
• Assessee Lawyers: SHRI SOMNATH GHOSH
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

I.T.A. NO. 1431/KOL./2016 ASSESSMENT YEAR: 2008-2009 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. 1431/KOL/ 2016 ASSESSMENT YEAR: 2008-2009 DILIP MONDAL,...................................... .................................APPELLANT C/O. S.N. GHOSH & ASSOCIATES, ADVOCATES, SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY-712 105 [PAN: AEWPM 8850 J ] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................RESPONDENT CIRCLE-2, HOOGHLY, AAYAKAR BHAWAN, HOOGHLY, G.T. ROAD, KHADINA MORE, CHINSURAH, P.S. CHINSURAH, DIST. HOOGHLY-712 101 APPEARANCES BY: SHRI SHRI SOMNATH GHOSH, ADVOCATE, FOR THE ASSESSEE SHRI ARUP CHATTERJEE, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 02, 2017 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)-21, KOLKATA DA TED 19.04.2016. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 16.09.2008 DECLARING TOTAL INCOME OF RS.5,09,020/-. IN THE ASS ESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 31.12.2010 , THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICE R AT RS.20,37,013/- AFTER MAKING THE ADDITION OF RS.8,71,141/- ON ACCOU NT OF UNDISCLOSED EXPENSES AND RS.6,56,852/- ON ACCOUNT OF UNDISCLOSE D CASH. I.T.A. NO. 1431/KOL./2016 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). WHEN THE SAID APPEAL WAS FIXED FOR HE ARING BY THE LD. CIT(APPEALS), THE ASSESSEE INITIALLY FILED AN APPLI CATION SEEKING ADJOURNMENT ON THE GROUND THAT THE APPEAL FILED IN THE CASE OF SUPREME EDUCATIONAL DEVELOPMENT AND CHARITABLE ORGANIZATION HAVING A DIRECT BEARING ON ITS CASE WAS PENDING AT THE RELEVANT TIM E. ACCORDINGLY, ADJOURNMENT WAS GRANTED BY THE LD. CIT(APPEALS) AND THE APPEAL OF THE ASSESSEE WAS THEREAFTER FIXED BY HIM AGAIN FOR HEAR ING FROM TIME TO TIME. THERE WAS, HOWEVER, NO COMPLIANCE ON THE PART OF TH E ASSESSEE AND SINCE NONE APPEARED ON THE SUBSEQUENT DATES OF HEARING NO R ANY APPLICATION SEEKING ADJOURNMENT WAS FILED, THE LD. CIT(APPEALS) PROCEEDED TO CONFIRM BOTH THE ADDITIONS MADE BY THE ASSESSING OFFICER TO THE TOTAL INCOME OF THE ASSESSEE AND DISMISSED THE APPEAL OF THE ASSESS EE VIDE HIS APPELLATE ORDER DATED 19.04.2016 PASSED EX-PARTE, WHICH IS IM PUGNED BY THE ASSESSEE IN THE PRESENT APPEAL FILED BEFORE THE TRI BUNAL. 8. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, AN APPLICATION WAS FILED BY THE ASSES SEE DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE THE LD. CIT(APPEALS) R EQUESTING THAT HIS APPEAL BE KEPT PENDING TILL THE APPEAL FILED IN THE CASE OF SUPREME EDUCATIONAL DEVELOPMENT AND CHARITABLE ORGANIZATION WAS DISPOSED OF AS THE OUTCOME OF THE SAID APPEAL WAS HAVING A DIRECT BEARING ON THE APPEAL OF THE ASSESSEE. AS FURTHER SUBMITTED BY HIM, THE A PPEAL IN THE CASE OF SUPREME EDUCATIONAL DEVELOPMENT AND CHARITABLE ORGA NIZATION WAS FINALLY DISPOSED OF BY THE LD. CIT(APPEALS) ONLY ON 30.05.2016 AND THE ASSESSEE, THEREFORE, DID NOT COMPLY WITH THE NOTICE S ISSUED BY THE LD. CIT(APPEALS) FIXING THE APPEAL FOR HEARING FROM TIM E TO TIME, AS THE REQUEST MADE BY HIM KEEP THE SAID APPEAL PENDING WA S ALREADY ON RECORD. KEEPING IN VIEW THESE SUBMISSIONS MADE BY THE LD. C OUNSEL FOR THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIEN T CAUSE FOR THE NON- COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTIC ES ISSUED BY THE LD. I.T.A. NO. 1431/KOL./2016 ASSESSMENT YEAR: 2008-2009 PAGE 3 OF 3 CIT(APPEALS) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING FROM TIME TO TIME AND IT IS A FIT CASE WHERE THE ASSESSEE DESERV ES TO BE GIVEN ONE MORE OPPORTUNITY OF BEING HEARD BY THE LD. CIT(APPEALS). I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) E X-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF T HE ASSESSEE AFRESH ON MERIT AFTER GIVING THE ASSESSEE ONE MORE OPPORTUNIT Y OF BEING HEARD. THE ASSESSEE IS DIRECTED TO MAKE DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS) IN ORDER TO ENABLE HIM TO DISPOSE OF THE APPEAL EXP EDITIOUSLY WITHIN A REASONABLE PERIOD OF SIX MONTHS. 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 DILIP MONDAL, C/O. S.N. GHOSH & ASSOCIATES, ADVOCATES, SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY-712 105 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, HOOGHLY, AAYAKAR BHAWAN, HOOGHLY, G.T. ROAD, KHADINA MORE, CHINSURAH, P.S. CHINSURAH, DIST. HOOGHLY-712 101 (3) COMMISSIONER OF INCOME TAX(APPEALS)-21, KOLKAT A; (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.