Abdul Moquit Khan, Kolkata V. ITO, Ward - 32(3), Kolkata, Kolkata

ITA 1604/KOL/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91994 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 23-11-2011
• Court: TRIBUNAL
• Department Lawyers: SANJAY
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 68; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA [BEFORE SHRI P. K. BANSAL, AM & SHRI MAHAVIR SINGH, JM ] I.T.A NO. 1 604 /KOL/201 1 ASSESSMENT YEAR : 200 8 - 0 9 ABDUL MOQUIT KHAN VS. INCOME - TAX OFFICER, WD - 32(3), KOL (PAN:AGLPM3854F) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 12 .0 6 .2015 DATE OF PRONOUNCEMENT: 12 . 0 6 . 2015 FOR THE APPELLANT: SHRI MIRAJ D. SHAH, FCA FOR THE RESPONDENT: S HRI SANJAY, ADDL. CIT ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT (A) - X I X , KOLKATA VIDE APPEAL NO. 73 /CIT(A) - X I X/ITO,WD.32(3)/KOL/10 - 11 DATED 1 2 . 0 8 .201 1 . ASSESSMENT WAS FRAMED BY ITO, WARD - 32(3), KOLKATA U/S. 1 4 4 OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSM ENT YEAR 200 8 - 0 9 VIDE HIS ORDER DATED 08 . 12 .20 1 0 . 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSMENT WAS FRAMED U/S. 144 OF THE ACT I.E. EX PARTE ASSESSMENT WITHOUT ALLOWING ANY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDING TO LD. COUNSEL, THERE IS A CLEAR CUT VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE. HE ALSO STATED THAT THE ONLY ISSUE IN THIS IMPUGNED ASSESSMENT IS ADDITION MADE BY THE AO U/S. 68 OF THE ACT IN RESPECT OF CASH DEPOSIT IN DISCLOSED SAVINGS BANK ACCOUNT AMOUNTING TO RS.11,12,600/ - . 3. ON QUERY FROM THE BENCH, LD. SR. DR STATED THAT THE ISSUE MAY BE REMITTED BACK TO THE FILE OF THE AO FOR FRESH ADJUDICATION AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. WE HAVE HEARD RIVA L SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. WE HAVE GONE THROUGH THE ASSESSMENT FRAMED BY AO U/S. 144 OF THE ACT. WE FIND FROM THE ASSESSMENT ORDER THAT IT WAS PASSED IN THE ABSENCE OF THE ASSESSEE. FURTHER, FROM THE FINDINGS OF C IT(A) ALSO, IT IS CLEAR THAT THE CIT(A) HAS NOT ACCEPTED THE PLEA OF THE ASSESSEE THAT THE SOURCE OF CASH ;LOAN IS ON ACCOUNT OF REALIZATION OF SUNDRY DEBTORS 2 ITA NO. 1604 /K/201 1 ABDUL MOQUIT KHAN AY 200 8 - 0 9 AS WELL AS SALES MADE IN CASH. WE FIND THAT NONE OF THE AUTHORITIES BELOW HAVE CONSIDERED THIS I SSUE IN PROPER PERSPECTIVE AND EVEN THE ASSESSMENT WAS FRAMED EX PARTE U/S. 144 OF THE ACT. IN THE INTEREST OF NATURAL JUSTICE WE SET ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND REMAND THE MATTER BACK TO THE FILE OF AO FOR FRESH ADJUDICATION AFTER ALLOW ING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6 . ORDER IS PRONOUNCED IN THE OPEN COURT . S D / - S D / - ( P. K. BANSAL ) (MAHAVIR SINGH) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED : 12 TH JUNE , 201 5 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT ABDUL MOQUIT KHAN, 8/1, CHAMRU KHANSAMA LANE, PARK CIRCUS, KOLKATA - 700 017 2 RESPONDENT ITO, WARD - 32(3), KOLKATA. 3 . THE CIT (A), KOLKATA 4. 5. CIT, KOLKATA . DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .