Ms Saswati Chatterjee L.r of Late Mukul Chatterjee, Kolkata V. A.C.I.T.,Circle-45, Kolkata

ITA 1515/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8754 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 24-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Unexplained investment; Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ)] I.T.A. NO. 1515/KOL/2019 ASSESSMENT YEAR: 2009-10 MS. SASWATI CHATTERJEE.......................................................................APPELLANT L/R OF LATE MUKUL CHATTERJEE, CF369, SECTOR I, SALT LAKE, KOLKATA 700 064. [PAN: ACIPC 6094 N] VS ACIT, CIRCLE 45, KOLKATA................................RESPONDENT 3, GOVERNMENT PLACE (WEST), KOLKATA 700 001. APPEARANCES BY: SHRI SUNIL SURANA, FCA APPEARING ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 19, 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 19, 2019 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 13, KOLKATA DATED 07.02.2019 WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IN AN INDIVIDUAL. IN THE ASSESSMENT ORIGINALLY COMPLETED U/S 143(3) VIDE AN ORDER DATED 25.11.2011, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 15,51,090/-. THE SAID ASSESSMENT WAS SUBSEQUENTLY REOPENED BY THE AO AND IN THE REASSESSMENT COMPLETED U/S 143(3)/147 OF THE ACT VIDE AN ORDER DATED 24.02.2015, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 25,74,997/- AFTER MAKING THE FOLLOWING ADDITIONS: 1. UNEXPLAINED INVESTMENT RS. 8,00,000/- 2. UNDISCLOSED RENT RS. 29,750/- 3. UNDISCLOSED INTEREST INCOME RS. 1,94,157/- 2 I.T.A. NO. 1515/KOL/2019 ASSESSMENT YEAR: 2009-10 MS. SASWATI CHATTERJEE, L/R LT. MUKUL CHATTERJEE 3. AGAINST THE ORDER PASSED BY THE AO U/S 143(3)/147, 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 ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION VIDE HIS APPELLATE ORDER DATED 07.02.2019 PASSED EX- PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT OF THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL CHALLENGING THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE NOTICES OF THE HEARINGS FIXED BY THE LD. CIT(A) ON 17.01.2019 AND 29.01.2019 WERE NEVER RECEIVED BY THE ASSESSEE AND SUCH NON-RECEIPT OF THE SAID NOTICES RESULTED INTO NON-COMPLIANCE ON THE PART OF THE ASSESSEE WITH THE SAID NOTICES. KEEPING IN VIEW THIS SUBMISSION MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON- APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED FOR HEARING BEFORE THE LD. CIT(A) ON 17.01.2019 AND 29.01.2019. EVEN THE LEARNED DR HAS NOT RAISED ANY OBJECTION IN THIS REGARD. MOREOVER, AS PER THE PROVISIONS OF SUB-SECTION (6) OF SECTION 250, THE LD. CIT(A) WAS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESSEE VIDE AN ORDER IN WRITING STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBSERVED THAT THE IMPUGNED ORDER 3 I.T.A. NO. 1515/KOL/2019 ASSESSMENT YEAR: 2009-10 MS. SASWATI CHATTERJEE, L/R LT. MUKUL CHATTERJEE PASSED BY THE LD. CIT(A) DOES NOT COMPLY WITH THESE REQUIREMENTS. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX- PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LEARNED COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT(A) AND SHALL EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(A) TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 19/11/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. MS. SASWATI CHATTERJEE, L/R. LT. MUKUL CHATTERJEE, CF369, SECTOR I, SALT LAKE, KOLKATA 700 064. 2. ACIT, CIRCLE 45, KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA