Ramakant Beriwala , Kolkata V. ITO, Ward - 36(1), Kolkata , Kolkata

ITA 1669/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1670 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 03-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATYAJIT MONDAL CIT D R RESPO
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

ITA NO. 1669/KOL/2018 ASSESSMENT YEA R: 2012-2013 RAMAKANT BERIWALA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) I.T.A. NO. 1669/KOL/2018 ASSESSMENT YEAR: 2012-2013 RAMAKANT BERIWALA,................................. ...............................APPELLANT 5, CLIVE ROW, ROOM NO. 23, KOLKATA-700 001 [PAN: ADWPB 8576 F] VS.- INCOME TAX OFFICER,.................... ..............RESPONDENT WARD-36(1), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700 107 APPEARANCES BY: SHRI MANISH TIWARI, FCA, FOR THE APPELLANT SHRI SATYAJIT MONDAL, ADDL. CIT, D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : NOVEMBER 22, 2018 DATE OF PRONOUNCING THE ORDER : NOVEMBER 22, 2018 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA DA TED 08.06.2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESS EE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS ENGAGED IN THE BUSINESS OF TRADING AND INVESTMENT IN SHARES AN D SECURITIES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION W AS FILED BY HIM ON 31.07.2012 DECLARING A LOSS OF RS.5,411/-. IN THE A SSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 30.03.2015 , THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICE R AT RS.9,04,980/- AFTER MAKING CERTAIN ADDITIONS. ITA NO. 1669/KOL/2018 ASSESSMENT YEA R: 2012-2013 RAMAKANT BERIWALA 2 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) DISPUTING THE ADDITIONS MADE BY THE AS SESSING OFFICER TO HIS TOTAL INCOME AND SINCE THERE WAS NO COMPLIANCE ON T HE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISPOSED OF THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 08.06.2018 PASSED EX-PARTE SUSTAINING THE SUBSTANTIAL ADDITIONS MADE BY THE AS SESSING OFFICER. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), 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. THE LD. COUN SEL FOR THE ASSESSEE HAS SUBMITTED THAT THE APPEAL FILED BY THE ASSESSEE FOR THE YEAR UNDER CONSIDERATION WAS TAKEN UP FOR HEARING BY THE LD. C IT(APPEALS) ALONG WITH OTHER APPEAL OF THE ASSESSEE FOR A.Y. 2014-15. HE H AS CONTENDED THAT THE SUBMISSIONS IN SUPPORT OF HIS APPEAL FOR A.Y. 2014- 15 WERE DULY MADE BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THE SUBMISSIONS FOR THE YEAR UNDER CONSIDERATION I.E. A.Y. 2012-13 WERE NOT READY, ADJOURNMENT WAS SOUGHT VERBALLY DURING THE COURSE OF HEARING. H E HAS CONTENDED THAT THE LD. CIT(APPEALS) DISPOSED OF THE APPEAL OF THE ASSESSEE FOR A.Y. 2014- 15 ON MERIT AFTER TAKING INTO CONSIDERATION THE SUB MISSIONS MADE BEFORE HIM BUT INADVERTENTLY DISPOSED OF THE APPEAL OF THE ASSESSEE FOR THE YEAR UNDER CONSIDERATION EX-PARTE UNDER THE IMPRESSION T HAT THERE WAS NO ADJOURNMENT OR COMPLIANCE. HE HAS CONTENDED THAT TH E ASSESSEE THUS HAS NOT GOT PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD BEFORE THE LD. CIT(APPEALS) IN THE MATTER OF HIS APPEAL FILED FOR THE YEAR UNDER CONSIDERATION AND URGED THAT THE MATTER MAY BE SENT BACK TO THE LD. CIT(APPEALS) FOR GIVING SUCH OPPORTUNITY TO THE ASS ESSEE. KEEPING IN VIEW THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASS ESSEE, I AM INCLINED TO ACCEDE TO THE REQUEST MADE BY HIM AND SINCE THE LD. D.R. HAS ALSO NOT ITA NO. 1669/KOL/2018 ASSESSMENT YEA R: 2012-2013 RAMAKANT BERIWALA 3 RAISED ANY OBJECTION IN THIS REGARD, I REMIT THE MA TTER BACK TO THE LD. CIT(APPEALS) FOR DISPOSING OF THE APPEAL OF THE ASS ESSEE AFRESH ON MERIT AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPP ORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 22, 2018. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KZ) KOLKATA, THE 22 ND DAY OF NOVEMBER, 2018 COPIES TO : (1) SHRI RAMAKANT BERIWALA, 5, CLIVE ROW, ROOM NO. 23, KOLKATA-700 001 (2) INCOME TAX OFFICER, WARD-36(1), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700 107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLK ATA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.