ITO, Ward - 41(2), Nadia, Nadia V. Shri Bapi Sadhukhan, Nadia

ITA 1480/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7474 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-03-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 20-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MALAY DHAR; BHASKAR SENGUPTA
• Assessee Lawyers: ROBIN CHOUDHURY CIT SR DR RE
• Keywords: Opportunity of being heard
• Section: 250; 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO.1480/KOL/2017 ASSESSMENT YEAR: 2012-13 ITO, WARD - 41(2), KOLKATA................APPELLANT SHRI BAPI SADHUKHAN ......................................................................RESPONDENT [PAN : AOXPS 2330 A] APPEARANCES BY: SHRI MALAY DHAR, ADVOCATE & BHASKAR SENGUPTA, ADVOCATE, APPEARING ON BEHALF OF THE APPELLANT SHRI ROBIN CHOUDHURY, ADDL.CIT, SR. DR, APPEARING ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : MARCH 12, 2019 DATE OF PRONOUNCING THE ORDER : APRIL 30 ,2019 O R D E R PER J. SUDHAKAR REDDY :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 12, KOLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 09/03/2017 FOR THE ASSESSMENT YEAR 2012-13. 2. THE HONBLE CALCUTTA HIGH COURT IN GA NO.2254 OF 2018 IN ITA NO.245 OF 2018 BY JUDGMENT DATED 13 TH SEPTEMBER, 2018, HAD REMANDED BACK THE APPEAL TO THE INCOME TAX APPELLATE TRIBUNAL WITH A DIRECTION TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE HONBLE HIGH COURT HAD ALSO STATED THAT THE TRIBUNAL WILL BE AT LIBERTY TO REMAND THE MATTER TO THE ASSESSING OFFICER IF IT SO THINKS FIT. 3. THE ISSUE IN QUESTION IS AN ADDITION U/S 68 OF THE ACT. 4. BOTH THE PARTIES HAVE SUBMITTED BEFORE US THAT THE ISSUE SHOULD BE REMANDED BACK TO THE FILE OF ASSESSING OFFICER SO AS TO ENABLE THE ASSESSEE TO SUBMIT EVIDENCES IN SUPPORT OF ITS CASE AND FOR THE ASSESSING OFFICER TO CONDUCT PROPER ENQUIRIES ON THIS ISSUE. THEY POINTED OUT TO THE LIBERTY GIVEN BY THE HONBLE HIGH COURT ON THIS ISSUE. 2 I.T.A. NO.1480/KOL/2017 SHRI BAPI SADHUKHAN 5. IN VIEW OF THE SUBMISSIONS OF BOTH PARTIES, WE RESTORE TWO ISSUES TO THE FILE OF THE ASSESSING OFFICER FOR HIS FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 6. THE ASSESSEE IS AT LIBERTY TO FURNISH FRESH EVIDENCES IN SUPPORT OF ITS CLAIM AND THE ASSESSING OFFICER IS AT LIBERTY TO CONDUCT FURTHER INVESTIGATIONS IN THE MATTERS. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 30 TH DAY OF APRIL, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 30.04.2019 (RS, SR. PS) COPY OF THE ORDER FORWARDED TO: 1. ITO, WARD - 41(2), KOLKATA. 2. SHRI BAPI SADHUKHAN, SAMBHU CH. PRAMANIK STREET, P.O-SANTIPUR, NADIA, PIN-741404 (W.B.). 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES