Srigovind Singh , Hooghly V. ITO, Ward - 23(3), Hooghly , Hooghly

ITA 1544/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6749 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINIGH JCIT SRDR
• Assessee Lawyers: S K TABEREZ STAFF OF SAMEER D
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1544/KOL/2018 ASSESSMENT YEAR:2014-15 SRGOVIND SINGH 70/84A, S,.C. CHATTERJEE STREET, KONNAGAR, HOOGHLY-711235 [ PAN NO.AIRPS 9923 P ] / V/S . INCOME TAX OFFICER, WARD-23(3), AAYAKAR BHAWAN, G.T. ROAD, KHADINA MORE, CHINSURAH, HOOGHLY-712101 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI S.K. TABEREZ (STAFF OF SAMEER D & ASSOCIATES) /BY RESPONDENT SHRI C.J. SINIGH, JCIT, SR-DR /DATE OF HEARING 25-02-2019 /DATE OF PRONOUNCEMENT 28-02-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-6, KOLKATAS O RDER DATED 17.04.2018 PASSED IN CASE NO.CITA,KOL-6/10168/2016-17, INVOLVING PROCEED INGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE ASSESSEES INS TANT APPEAL SUFFERS FROM ONE DAYS DELAY IN FILING. LEARNED DEPARTMENTAL REPRESENTATIV E IS FAIR ENOUGH IN NOT DISPUTING ASSESSEES CONDONATION PLEA DURING THE COURSE OF HE ARING. I THEREFORE CONDONE THE IMPUGNED ONE DAYS DELAY IN FILING OF INSTANT APPEA L. THE INSTANT APPEAL IS NOW TAKEN UP FOR HEARING. 3. COMING MERITS, I NOTICE THAT THE BOTH THE LOWER AUTHORITIES HAVE ADDED ASSESSEES INCOME FROM UNDISCLOSED SOURCE INVOLVING VARYING SUMS OF 98,600/-, ITA NO.1544/KOL/2018 A.Y. 201 4-15 SRIGOVIND SINGH VS. ITO WD-23(3), HGY PAGE 2 13.05 LAC, 2.87 LAC, 1,14,636, 11.42 LAC, 2,20,072, & 1,17,080/- UNDER SEVEN CORRESPONDING HEADS. IT FURTHER TRANSPIRES THAT CIT (A) HAS PASSED HIS LOWER APPELLATE ORDER EX PARTE AFTER FIXING THE APPEAL FOR HEARING ON 09.02.2018, 20.03.2018 AND 16.04.2018. THE ASSESSEE ADMITTEDLY APPEARED ON THE FIRST DAY ONLY. THERE IS NO MATERIAL ON RECORD WHICH SUGGESTS THAT CIT(A) HAD I SSUED / ACTUALLY SERVED THE RELEVANT NOTICE OF HEARING ON THE LAST DATE IT 16.0 4.2018. COUPLED WITH THIS, I FIND THAT HE HAS SIMPLY CONFIRMED THE ASSESSING OFFICERS ACT ION MAKING VARIOUS ADDITION(S) IN PARA-4 WITHOUT TOUCHING UPON THE RELEVANT FACTS FOL LOWED BY A DETAILED DISCUSSION AS CONTEMPLATED SEC. 250(6) OF THE ACT. I THEREFORE DE EM IT APPROPRIATE TO RESTORE THIS INSTANT LIS BACK TO THE CIT(A) FOR AFRESH ADJUDICAT ION AS PER LAW AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THE TAXPAYER. 4. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 28/02/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 28/02/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SRGOVIND SINGH, 70/84A, S.C CHATTERJEE S T. KONNAGAR, HOOGHLY, 71123 5 2. /RESPONDENT-ITO WARD-23(3), AAYAKAR BHAWAN, G.T. RO AD, KHADINA MORE, CHINSURAH, HOOGHLY-712101 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',