Mr. Ramesh Sharma, Kolkata V. ITO, Ward - 54(7), Kolkata, Kolkata

ITA 1683/KOL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2680 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 24-09-2009
• Court: TRIBUNAL
• Department Lawyers: P KOLHE
• Assessee Lawyers: R SHARMA
• Keywords: Opportunity of being heard
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI, JM & HONBLE SRI C . D. RAO, AM] I.T.A. NO.1683/KOL/2009 ASSESSMENT YEAR: 2004-05 MR. RAMESH SHARMA -VS- INCOME-TAX OFFICER, WD-5 4(7), KOLKATA (PA NO.AMAPS 5178 D) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI R. SHARMA RESPONDENT BY : SRI P. KOLHE O R D E R PER D. K. TYAGI, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE LD. CIT(A), KOLKATA DATED 17.06.2009 FOR ASSESSMENT YEA R 2004-05 IN CONFIRMING CERTAIN ESTIMATED ADDITIONS 2. FACTS IN BRIEF ARE THAT THE AO NOTICED THAT THE ASSESSEE FAILED TO FURNISH RETURN OF INCOME FOR THE ASSESSMENT YEAR IN QUESTION. THE AO RELIED ON THE RETURNS OF INCOME FILED FOR THE AY 2003-04 & 2005-06 CONCLUDED THAT I NCOME CHARGEABLE TO TAX ESCAPED ASSESSMENT WITHIN THE MEANING OF SECTION 147 AND IS SUED NOTICE U/S. 148. THERE WAS NO RESPONSE. THE AO FURTHER ISSUED NOTICES U/S. 143(2 ) AND 142(1). IN ABSENCE OF RESPONSE THE AO COMPLETED THE ASSESSMENT DETERMINING INCOME OF R.3,23,270/- BY ESTIMATING THE INCOME FROM PROFESSIONAL, INTEREST INCOME AND ALSO UNDISCLOSED INCOME. IN APPEAL, THE LD. CIT(A) GAVE SOME RELIEF TO THE ASSESSEE. FURTHE R AGGRIEVED BY THE SAID ORDER, NOW THE ASSESSEE IS IN APPEAL BEFORE US. 3. AFTER HEARING THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSING THE MATERIAL AVAILABLE ON RECORD, WE FEEL THAT IT IS A FIT CASE IN WHICH O PPORTUNITY BE GIVEN TO THE ASSESEE TO PRESENT HIS CASE BEFORE THE AO. HENCE, IN THE INTER EST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF THE AO FOR FRESH ADJUDICATION A FTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS AL SO DIRECTED TO CO-OPERATE THE AO IN THE ASSESSMENT PROCEEDINGS. THE APPEAL OF THE ASSESEE I S, THEREFORE, ALLOWED FOR STATISTICAL PURPOSES. 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- (C. D. RAO) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :20TH APRIL, 2010 COPY TO : 1. SRI RAMESH SHARMA, 64, PARBATI GHOSH LANE, KOLKATA- 7. 2. ITO, WARD-54(4), KOLKATA 3. CIT(A), KOLKATA. 4. CIT, KOLKATA. 5. D.R., ITAT, KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT., KOLKATA