Praveen Kumar Agarwal, Kolkata V. DCIT, CC-3(1), Kolkata, Kolkata

ITA 1508/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1685 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 18-07-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] I.T.A NO. 1508/KOL/20 16 ASSESSMENT YEAR : 2013-1 4 SHRI PRAVEEN KUMAR AGARWAL -VS.- D.C.I.T., CENTRAL CIRCLE-3(1), KOLKATA KOLKATA [PAN : ACSPA 4725 A] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI RAJEEVA KUMAR, ADVOC ATE FOR THE RESPONDENT : SHRI A.K.TIWARI, CIT DATE OF HEARING : 05.02.2018. DATE OF PRONOUNCEMENT : 09.02.2018. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 08.06.2016 OF C.I.T.(A)-21, KOLKATA RELATING TO A.Y.2013-14.. 2. THE ASSESSEE IS AN INDIVIDUAL. FOR A.Y.2013-14 A N ORDER OF ASSESSMENT U/S 143(3) R.W.S. 153(A) OF THE INCOME TAX ACT, 1961 (ACT) PA SSED BY THE AO DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.18,87,76,50/-. T HE ASSESSEE FILED APPEAL BEFORE CIT(A) CHALLENGING ONE OF THE ADDITIONS MADE BY THE AO VIZ. RS.1,05,00,000/- ON ACCOUNT OF SERVICE TAX I.E. FOR SHORT PAYMENT OUT O F SERVICE TAX COLLECTED BY THE GROUP (PRAVEEN AGARWAL GATEWAY FINANCIAL). 3. THE APPEAL WAS FILED BY THE ASSESSEE BEFORE CIT( A) ON 08.08.2014. THE APPEAL BEFORE CIT(A) WAS FIXED FROM TIME TO TIME. THE CIT( A) HAS REFERRED TO THE DIFFERENT DATES OF HEARING OF THE APPEAL IN HIS ORDER AT PAGE -2 AS FOLLOWS :- 2 ITA NO.1508/KOL/2016 SHRI PRAVEEN KUMAR AGARWAL A.YR.2013-14 2 THE RELEVANT RECORDS SHOW THAT NOTICES FOR THE HEA RING OF APPEAL HAVE BEEN ISSUED ON VARIOUS DATES BUT THE APPELLANT OR HLS AUTHORIZ ED REPRESENTATIVE HAVE NOT APPEARED. IT TS SEEN THAT THE NOTICES HAVE BEEN IS SUED ON .24.04.2015, 01.06.2015 AND 23.06.2015 BUT THE APPELLANT DID NOT COMPLY. LA TER ON THE CONCERNED A.O, WAS DIRECTED, VIDE LETTER NO.241 ELATED 16.07.2015. TO SERVE THE ITNS -37 ON THE APPELLANT. THE A.O, INFORMED VIDE LETTER NO.254 DAT ED 24.07.2015 THAT THE LD, A/R OF THE ASSESSEE WAS CALLED TO HIS OFFICE AND THE RE FERRED NOTICE WAS HANDED OVER TO HIM. THE LD. A/R. FILED AN APPLICATION FOR ADJOURNM ENT FROM 31.07.2015 TO SOME DATES IN AUGUST. ACCORDINGLY THE CASE WAS ADJOUNNED TO 18.08.2015. HOWEVER, THE APPELLANT AND THE LD. A/R DID NOT APPEAR ON 18.08.2 015. HOWEVER, ON 26.08.2015, THE LD, A/R FILED A LETTER SAYING THAT HIS OFFLCE W AS CLOSED SO HE COULD NOT APPEAR AND HE SOUGHT ADJOURNMENT. THE INCOME TAX DEPARTME NT WAS FUNCTONING ON 18.08.2015. AGAIN ON 03.05.2016, ANOTHER NOTICE WAS ISSUED AND THE HEARING WAS FIXED ON 18.05.2016 BUT AGAIN THERE WAS NO COMPLIAN CE. 4. SINCE THERE WAS A FAILURE ON THE PART OF THE ASS ESSEE TO PARTICIPATE IN THE PROCEEDINGS BEFORE CIT(A), THE CIT(A) PROCEEDED TO DISPOSE OF THE APPEAL EXPARTE. HE FOUND NO GROUNDS TO INTERFERE WITH THE ORDER OF AO AND DISMISSED THE APPEAL OF THE ASSESSEE. 5. AGGRIEVED BY THE ORDER OF CIT(A) THE ASSESSEE HA S PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 6. WE HAVE HEARD THE RIVAL SUBMISSIONS. IT APPEARS THAT ON 18.08.2015 WHEN THE APPEAL WAS FIXED BEFORE CIT(A) THE AUTHORIZED REPRE SENTATIVE OF THE ASSESSEE DID NOT APPEAR. HOWEVER ON 26.08.2015 THE AR OF THE ASSESSE E FILED A LETTER EXPLAINING THE REASONS FOR NON APPEARANCE ON 18.08.2015. THE APPEA L WAS AGAIN FIXED FOR HEARING ON 03.05.2016. IT CAN BE SEEN THAT THERE HAS BEEN A WI DE GAP BETWEEN THE DATE OF THE EARLIER HEARING AND THE FRESH DATE OF HEARING 3.5.2016. THE LD.COUNSEL APPEARING FOR THE ASSESSEE BEFORE THE TRIBUNAL MADE A STATEMENT ACROS S THE BAR THAT SHRI N.K. AGARWAL AR OF THE ASSESSEE WHO APPEARED BEFORE CIT(A) HAD INFO RMED HIM THAT THE LAST NOTICE DATED 03.05.2016 WAS NOT RECEIVED BY THE ASSESSEE. ACCEPTING THE STAND TAKEN BY THE LD. COUNSEL FOR THE ASSESSEE AND TAKING NOTE OF THE LON G GAP BETWEEN THE LAST HEARING BEFORE 3 ITA NO.1508/KOL/2016 SHRI PRAVEEN KUMAR AGARWAL A.YR.2013-14 3 THE CIT(A) AND THE ERLIER HEARING PRIOR TO THE LAST HEARING, WE ARE OF THE VIEW THAT THE ASSESSEE DID NOT HAVE PROPER OPPORTUNITY OF BEING H EARD BEFORE CIT(A). IN THE INTEREST OF JUSTICE WE SET ASIDE THE ORDER OF CIT(A) AND RES TORE THE ISSUE RAISED BY THE ASSESSEE BEFORE CIT(A) TO DECIDE AFRESH ON MERITS. THE CIT(A ) WILL AFFORD OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE APPEAL IN ACCO RDANCE WITH LAW. FOR STATISTICAL PURPOSES THE APPEAL OF THE ASSESSEE IS TREATED AS A LLOWED. 7. IN THE RESULT THE APPEAL OF THE ASSESSE IS TREA TED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 09.02.2018. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 09.02.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1. SHRI PRAVEEN KUMAR AGARWAL, 2C, DOVER LANE, BALL YGUNJE, KOLKATA-700019. 2. D.C.I.T., CENTRAL CIRCLE-3 (1), KOLKATA. 3. CIT(A)-21, KOLKATA 4. C.I.T.-2, KOLKA TA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE CO PY BY ORDER SENIOR PRIVATE SECR ETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHES 4 ITA NO.1508/KOL/2016 SHRI PRAVEEN KUMAR AGARWAL A.YR.2013-14 4