Rajeev Periwal, Howrah V. ITO, Ward - 23(3), Hooghly, Hooghly

ITA 1670/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1808 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 18-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C MONDAL
• Keywords: Salary income
• Section: 143(3)

Judgement Text

1 I.T.A. NO. 1670/KOL/2017 ASSESSMENT YEAR : 2012-2013 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1670/KOL./2017 ASSESSMENT YEAR : 2012-2013 RAJEEV PERIWAL,.................................... ...................................APPELLANT 355/357, G.T. ROAD, COSMIC ENCLAVE, BLOCK-A, 3 RD FLOOR, NEAR BETAITALA BAZAR, HOWRAH-711 103, WEST BENGAL [PAN: AEVPP 9137 Q] -VS.- INCOME TAX OFFICER,................................ ..................................RESPONDENT WARD-23(3), HOOGHLY, AAYAKAR BHAWAN, 2 ND FLOOR, CHINSURAH, HOOGHLY-712 101 APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE, FOR THE APPELLANT SHRI D.C. MONDAL, JCIT, D.R., FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 08, 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 12, 2018 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA DAT ED 13.06.2017 PASSED EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO DERIVES INCOME FROM SALARY AND OTHER SOURCES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 20.07.2012 DECLARING TOTAL INCOME OF RS.4,04,250/-. IN THE ASSESSMENT COMPLETE D UNDER SECTION 143(3) VIDE AN ORDER DATED 31.03.2015, THE TOTAL IN COME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AFTER MAKIN G, INTER ALIA, ADDITION OF RS.18,70,590/- ON ACCOUNT OF LONG-TERM CAPITAL G AIN. 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) AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE ON THE PART 2 I.T.A. NO. 1670/KOL/2017 ASSESSMENT YEAR : 2012-2013 OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARINGS ON 02.05.2017 AND 12.06.2017, THE LD. CIT( APPEALS) PROCEEDED TO DISMISS THE APPEAL OF THE ASSESSEE VIDE HIS APPE LLATE ORDER DATED 13.06.2017 PASSED EX-PARTE . AGGRIEVED FOR THE SAME, 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. IT IS OBSERV ED THAT AN ADJOURNMENT WAS SOUGHT BY THE ASSESSEE OF THE HEARING FIXED BY THE LD. CIT(APPEALS) FOR THE FIRST TIME ON 02.05.2017. ACCORDINGLY, THE HEARING WAS ADJOURNED BY THE LD. CIT(APPEALS) TO 12.06.2017 AND SINCE NON E APPEARED ON 12.,06.2017, HE PROCEEDED TO DISMISS THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASSED EX-PARTE. IN THIS REGARD, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE AUTHORIZED REPRESEN TATIVE OF THE ASSESSEE SHRI LALIT KUMAR PERIWAL WAS ILL DURING THE RELEVAN T PERIOD AND DUE TO HIS PROLONGED ILLNESS, IT HAD COMPLETELY SLIPPED OFF HI S MIND TO ATTEND THE HEARING FIXED BY THE LD. CIT(APPEALS) ON 12.06.2017 . HE HAS ALSO FILED AN AFFIDAVIT OF SHRI LALIT KUMAR PERIWAL IN SUPPORT. K EEPING IN VIEW THE AVERMENTS MADE IN THE SAID AFFIDAVIT BY SHRI LALIT KUMAR PERIWAL, AN AUTHORIZED REPRESENTATIVE OF THE ASSESSEE ON OATH, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON 12.06.2017 WHEN HIS APPEAL WAS FIXED FO R HEARING. EVEN THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN THIS REGAR D. I ACCORDINGLY SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) PASSED EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF T HE ASSESSEE AFRESH ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DAY OF JANUARY, 2018. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF JANUARY, 2018 3 I.T.A. NO. 1670/KOL/2017 ASSESSMENT YEAR : 2012-2013 COPIES TO : (1) SHRI RAJEEV PERIWAL, 355/357, G.T. ROAD, COSMIC ENCLAVE, BLOCK-A, 3 RD FLOOR, NEAR BETAITALA BAZAR, HOWRAH-711 103, WEST BENGAL (2) INCOME TAX OFFICER, WARD-23(3), HOOGHLY, AAYAKAR BHAWAN, 2 ND FLOOR, CHINSURAH, HOOGHLY-712 101 (3) COMMISSIONER OF INCOME TAX(APPEALS)-6, KOLKAT A; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.