Sri Amrik Singh, Kolkata V. A.C.I.T Cir - 29,kolkata, Kolkata

ITA 1678/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4862 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 04-04-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 30-05-2013
• Court: TRIBUNAL
• Department Lawyers: S S ALAM
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SHRI P.M.JAGTAP, AM & SRI N.V.VA SUDEVAN, JM ] I.T.A NO. 1678/KOL/20 13 ASSESSMENT YEAR : 2004-0 5 SRI AMRIK SINGH -VS.- A.C.I.T., CIRCLE-9 , KOLKATA KOLKATA [PAN : ALPS0366C] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI MANISH TIWARI , FCA FOR THE RESPONDENT : S.S.ALAM, JCIT, SR.DR DATE OF HEARING : 04.04.2016. DATE OF PRONOUNCEMENT : 11.05.2016. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 08.03.2013 OF CIT(A)- XVII, KOLKATA, RELATING TO AY 2004-05. 2. GROUND OF APPEAL RAISED BY THE ASSESSEE READ AS FOLLOWS :- 1.) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, LD. CIT(A) HAS ERRED IN DECIDING THE APPEAL ON EXPARTE VIEW WITHOUT ALLOWIN G, REASONABLE, ADEQUATE AND EFFECTIVE OPPORTUNITY OF HEARING. 2.) THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, LD. CIT(A) IS WRONG AND UNJUSTIFIED IN NOT DECIDING THE APPEAL ON MERIT BY REFERRING TO DECISION REPORTED AT 90 ITR 271 (SC). 3.) THAT THE APPELLANT CRAVES LEAVE TO ADD, ALTER, ADDUCE OR AMEND ANY GROUND OR GROUNDS ON OR BEFORE THE DATE OF HEARING OF THE APPEAL. 3. THE ASSESSEE IS AN INDIVIDUAL. HE DERIVES INCOME FROM BUSINESS AND INCOME FROM OTHER SOURCES. AN ORDER OF ASSESSMENT U/S 143( 3) OF THE ACT WAS PASSED ON 22.12.2006 FOR A.Y.2004-05. ON THE ADDITIONS MADE I N THE SAID ORDER OF ASSESSMENT 2 ITA NO.1678/KOL/2013 SHRI AMRIK SINGH A.YR.2004-05 2 ULTIMATELY AN APPEAL WAS FILED BEFORE THE HONBLE I TAT. THE HONBLE ITAT IN ITA NO.1819/KOL/2007 DATED 11.03.2008 SET ASIDE THE ORD ER OF AO IN RESPECT OF TWO ADDITIONS MADE IN THE ASSESSMENT AND REMANDED THE S AME TO THE AO FOR FRESH CONSIDERATION. 4. IN THE ORDER PASSED U/S 143(3) R.W. S. 254 OF T HE ACT PURSUANT TO THE ORDER OF TRIBUNAL, ASSESSMENT WAS AGAIN COMPLETED BY WHICH T HE ISSUE WHICH WERE REMANDED BY THE TRIBUNAL WERE DECIDED AGAINST THE ASSESSEE. AGA INST THE SAID ORDER THE ASSESSEE PREFERRED APPEAL BEFORE CIT(A). THE CIT(A) DISMISSE D THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. IN THIS REGARD CIT(A) HAS OBSERVED IN HIS ORDER THAT THE APPEAL WAS FIXED FOR HEARING ON 15.02.2011 AND AT THE REQUEST OF THE AR OF THE ASSESSEE HEARING WAS ADJOURNED TO 21.02.2011. NONE ATTENDED THE HEARING ON 21.02.2011. AGAIN THE APPEAL WAS FIXED FOR HEARING ON 07.01.2013 AND NONE ATTEND ED ON BEHALF OF THE ASSESSEE. THE APPEAL WAS AGAIN FIXED ON 24.01.2013 AND NONE APPEA RED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. SIMILARLY APPEAL WAS FIXED ON 07.02. 2013 AND 22.02.2013 AND EVEN ON THESE OCCASIONS NONE APPEARED ON BEHALF OF THE ASSE SSEE. IN THE GIVEN CIRCUMSTANCES CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE BY OBSE RVING THAT NO MATERIAL WAS BROUGHT TO THE NOTICE OF CIT(A) TO SHOW THAT THE DECISION O F AO WAS ARBITRARY, BIASED AND IRRATIONAL. 5. AGGRIEVED BY THE ORDER OF CIT(A) ASSESSEE HAS P REFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 6. BEFORE US THE LEARNED COUNSEL FOR THE ASSESSEE FILED AN AFFIDAVIT OF THE ASSESSEE IN WHICH IT HAS BEEN EXPLAINED THAT SHRI SANJAY TIW ARI, AUTHORISED REPRESENTATIVE OF THE ASSESSEE APPEARED BEFORE CIT(A) ON 15.02.2011. IT A PPEARS THAT IN THE MONTH OF DECEMBER, 2012 THE ASSESSEE MET WITH AN ACCIDENT AN D HE WAS ADVISED BED REST BY THE DOCTORS. NOTICE FIXING THE HEARING OF ASSESSEES AP PEAL BEFORE CIT(A) WERE NOT BROUGHT TO THE NOTICE OF THE ASSESSEE BY HIS FAMILY MEMBERS AND HENCE HE COULD NOT INTIMATE HIS 3 ITA NO.1678/KOL/2013 SHRI AMRIK SINGH A.YR.2004-05 3 AR ABOUT THE DATES OF HEARING BEFORE THE CIT(A). TH E REASONS FOR NON APPEARANCE HAVE THUS BEEN EXPLAINED BY THE ASSESSEE. 7. AFTER CONSIDERING THE REASONS GIVEN IN THE AFFID AVIT, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE OF THE AS SESSE BEFORE CIT(A). WE ALSO FIND THAT THE CIT(A) HAS NOT DECIDED THE APPEAL OF THE A SSESSEE ON MERITS. IN THESE CIRCUMSTANCES WE DEEM IT FIT AND PROPER TO SET ASID E THE ORDER OF CIT(A) AND REMAND THE ISSUES RAISED BY THE ASSESSEE BEFORE CIT(A) ON MERI TS FOR CONSIDERATION AFRESH BY CIT(A). THE CIT(A) WILL AFFORD OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BEFORE DECIDING THE APPEAL. FOR STATISTICAL PURPOSES THE A PPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 8. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 11.05.2016. SD/- SD/- [P.M.JAGTAP] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11.05.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.SRI AMRIK SINGH, 1A, BINDU BASINI STREET, KOLKATA -700027. 2. A.C.I.T., CIRCLE-29, KOLKATA. 3. CIT(A)-XVI KOLKATA 4. CIT-X, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 4 ITA NO.1678/KOL/2013 SHRI AMRIK SINGH A.YR.2004-05 4