Benud Behari Dutta Jewellers , Howrah V. I.T.O.,Ward-46(2), Kolkata

ITA 150/KOL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0828 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 05-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 101

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [VIRTUAL COURT HEARING] (BEFORE SHRI P.M. JAGTAP, HONBLE VICE PRESIDENT, KZ & SHRI SATBEER SINGH GODARA, HONBLE JUDICIAL MEMBER) ITA NO. 150/KOL/2020 ASSESSMENT YEARS: 2015-16 BENUD BEHARI DUTT JEWELLERS...................................................................APPELLANT 18, G.T. ROAD (SOUTH) HOWRAH 711 101 [PAN : AALFB 7137 J] VS. INCOME TAX OFFICER, WARD-46(2) KOLKATA....................................................RESPONDENT APPEARANCES BY: SHRI RAVI TULSIYAN, C.A., APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAL, JCIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 8 TH , 2020 DATE OF PRONOUNCING THE ORDER : JUNE 8 TH , 2020 ORDER PER P.M. JAGTAP, VP, KZ:- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 14, KOLKATA, (HEREINAFTER THE LD.CIT(A)), DT. 05/12/2019, PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS A PARTNERSHIP FIRM WHICH IS ENGAGED IN THE BUSINESS OF TRADING OF JEWELLERY. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY THE ASSESSEE ON 24/09/2015 DECLARING ITS TOTAL INCOME AT NIL. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE ORDER DT. 29/12/2017, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.35,98,805/- AFTER MAKING INTERALIA ADDITION OF RS.35,49,975/- ON ACCOUNT OF DISALLOWANCE OF DEDUCTION CLAIMED FOR STOCK DEFALCATION. 2.1. AGAINST THE ORDER PASSED U/S 143(3) OF THE ACT, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS NO SATISFACTORY COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUE BY HIM, FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DT. 05/12/2019. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 3. WE HAVE HEARD THE ARGUMENTS OF B MATERIAL AVAILABLE ON RECORD. APPEAL WAS FIXED FOR HEARING BEFORE THE LD. CIT(A), ONLY ON THREE (3) OCCASIONS IN A SHORT PERIOD OF 1 MONTHS (45 DAYS APP.) AND EV SOUGHT BY THE ASSESSEE OF THE FAVOURABLY AND DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASSED EX-PARTE. HE HAS ALSO SUBMITTED BEFORE THE LD. CIT(A) ON 05/12/2019 BUT THE LD. CIT(A) DID NOT CONSIDER THE SAME AND DISMISSED THE APPEAL OF THE ASSESSEE PASSED ON THE SAME DATE I.E., 05/12/2019. HE HAS DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASSED WITHOUT GIVING PROPER AND SUFFICIENT OPPORTUNITY WITHOUT CONSIDERING THE WRITTEN SUBMISSIONS ALRE ASSESSEE AND T HIS POSITION CLEARLY APPARENT FROM THE RECORD IS NOT DISPUTED THE LD. D/R. WE, THE REFORE, DEEM IT FAIR AND PROPER AND ASIDE THIS IMPUGNED ORDER PASSED BY THE LD. CIT(A) TO HIM FOR DISPOSING OFF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT, AFTER CONSIDERING THE WRITTEN SUBMISSION ALREADY PLACED ON RECORD BY THE ASSESSEE AND AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON SD/- [S.S. GODARA] JUDICIAL MEMBER DATED : 08.06.2020 {SC SPS} 2 WE HAVE HEARD THE ARGUMENTS OF B OTH THE SIDES AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, THE APPEAL WAS FIXED FOR HEARING BEFORE THE LD. CIT(A), ONLY ON THREE (3) OCCASIONS IN A SHORT PERIOD OF 1 MONTHS (45 DAYS APP.) AND EV EN THOUGH ADJOURNMENTS WERE SOUGHT BY THE ASSESSEE OF THE SAID HEARINGS, THE LD. CIT(A) DID NOT CONSIDER THE SAME FAVOURABLY AND DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASSED HE HAS ALSO SUBMITTED THAT A WRITTEN SUBMISSION WAS FILED BY THE ASSESSEE ON 05/12/2019 BUT THE LD. CIT(A) DID NOT CONSIDER THE SAME AND DISMISSED THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION VIDE HIS IMPUGNED ORDER PASSED ON THE SAME DATE I.E., 05/12/2019. HE HAS CONTENDED THAT THE LD. CIT(A), THUS, HAS DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASSED WITHOUT GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND WITHOUT CONSIDERING THE WRITTEN SUBMISSIONS ALRE ADY PLACED ON RECORD BY THE HIS POSITION CLEARLY APPARENT FROM THE RECORD IS NOT DISPUTED REFORE, DEEM IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO SET ASIDE THIS IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OFF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT, AFTER CONSIDERING THE WRITTEN SUBMISSION ALREADY PLACED ON RECORD BY THE ASSESSEE AND AFTER GIVING ONE OF BEING HEARD TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL ORDER PRONOUNCED IN THE OPEN COURT ON THE 8 TH DAY OF JUNE ITA NO. 150/KOL/2020 ASSESSMENT YEARS: 2015-16 BENUD BEHARI DUTT JEWELLERS OTH THE SIDES AND PERUSED THE RELEVANT AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, THE APPEAL WAS FIXED FOR HEARING BEFORE THE LD. CIT(A), ONLY ON THREE (3) OCCASIONS IN A EN THOUGH ADJOURNMENTS WERE HEARINGS, THE LD. CIT(A) DID NOT CONSIDER THE SAME FAVOURABLY AND DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASSED WRITTEN SUBMISSION WAS FILED BY THE ASSESSEE ON 05/12/2019 BUT THE LD. CIT(A) DID NOT CONSIDER THE SAME AND PROSECUTION VIDE HIS IMPUGNED ORDER HAS CONTENDED THAT THE LD. CIT(A), THUS, HAS DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASSED EX-PARTE, OF BEING HEARD TO THE ASSESSEE AND ADY PLACED ON RECORD BY THE HIS POSITION CLEARLY APPARENT FROM THE RECORD IS NOT DISPUTED EVEN BY IN THE INTEREST OF JUSTICE TO SET AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OFF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT, AFTER CONSIDERING THE WRITTEN SUBMISSION ALREADY PLACED ON RECORD BY THE ASSESSEE AND AFTER GIVING ONE IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL JUNE , 2020. SD/- [ P.M. JAGTAP ] VICE PRESIDENT COPY OF THE ORDER FORWARDED TO: 1. BENUD BEHARI DUTT JEWELLERS 18, G.T. ROAD (SOUTH) HOWRAH 711 101 2. INCOME TAX OFFICER, WARD- 46(2) KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 3 BENUD BEHARI DUTT JEWELLERS 46(2) KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 150/KOL/2020 ASSESSMENT YEARS: 2015-16 BENUD BEHARI DUTT JEWELLERS TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES