Srimanta Kumar Dey, Paschim Medinipur V. ITO, Ward-1(1), Midnapore, Paschim Medinipur

ITA 1688/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100241 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 18-08-2014
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 40A(3); 143(3); 69

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.1688/KOL/2014 ASSESSMENT YEAR: 2009-10 SRIMANTA KUMAR DEY VS. INCOME-TAX OFFICER, WD- 1(1), MIDNAPORE (PAN: ADDPD6171H) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 08.12.2015 DATE OF PRONOUNCEMENT: 11.12.2015 FOR THE APPELLANT: SHRI SOMNATH GHOSH, ADVOCATE FOR THE RESPONDENT: SHRI TANUJ NIYOGI, JCIT, SR. DR ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXVI, KOLKATA VIDE APPEAL NO. 535/CIT(A)-XXXVI/KOL/WARD-1(1)MID/2011-1 2 DATED 26.03.2014. ASSESSMENT WAS FRAMED BY ITO, WARD-1(1), MIDNAPORE U/S. 143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FO R ASSESSMENT YEAR 2009-10 VIDE HIS ORDER DATED 12.12.2011. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE, FIR ST OF ALL, ARGUED THAT THE AO HAS MADE ADDITION U/S. 69 OF THE ACT BEING UNDISCLOSED CLOSING BALANCE OF BANK ACCOUNT OF RS.2,23,787/- AND DISALLOWANCE MADE ON ACCOUNT OF C ASH PAYMENTS BY INVOKING THE PROVISIONS OF SECTION 40A(3) OF THE ACT FOR A SUM O F RS.6,86,000/-. FOR THIS, LD. COUNSEL FOR THE ASSESSEE STATED THAT THE CIT(A) HAS PASSED EX PARTE ORDER AGAINST THESE TWO ADDITIONS MADE BY AO. LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE COULD NOT RECEIVE THE CIT(A)S NOTICE AND ACCORDINGLY COULD N OT REPRESENT BEFORE HIM. HE ALSO STATED THAT THIS ADDITION PERTAINS TO FACTUAL ASPEC T OF THE ISSUE WHICH WAS NOT EXPLAINED BEFORE THE AO AND PRACTICALLY BEFORE AO ALSO THERE WAS NO OPPORTUNITY TO THE ASSESSEE TO EXPLAIN THE ISSUE. ACCORDINGLY, HE REQUESTED TH E BENCH TO SET ASIDE THE ISSUE TO THE FILE OF THE AO INSTEAD OF CIT(A). ON THIS, THE BEN CH REQUIRED THE LD. SR. DR TO SAY SOMETHING. LD. SR. DR FAIRLY AGREED THAT THE ISSUE CAN BE REMITTED TO THE FILE OF THE AO SO THAT PROPER ASSESSMENT CAN BE FRAMED ON THESE TW O ISSUES. ACCORDINGLY, I AM CONVINCED AND SET ASIDE THESE ISSUES TO THE FILE OF AO WITH A DIRECTION THAT THE AO WILL 2 ITA NO.1688/K/2014 SRIMANTA KUMAR DEY AY 2009-10 RE-ADJUDICATE THESE TWO ISSUES AFRESH AFTER ALLOWIN G REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THIS APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER IS PRONOUNCED IN THE OPEN COURT ON 11.12.2 015. SD/- (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 11TH DECEMBER, 2015 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SRIMANTA KUMAR DEY, ANJUMAN MA HAL, DIST. PASCHIM MEDINIPUR, MIR BAZAR MIDNAPORE, WB-721 101 2 RESPONDENT ITO, WARD-1(1), MIDNAPORE. 3. THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .