Mrs. Puja Mohan, Kolkata V. CIT(Appeal)-9, Kolkata, Kolkata

ITA 1692/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4228 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 24-08-2016
• Court: TRIBUNAL
• Keywords: Salary income
• Section: 154

Judgement Text

ITA NO. 1692/KOL/16 MRS. PUJA MOHAN 1 IN THE INCOME TAX APPELLATE TRIBUNAL,D BENCH KOLKATA BEFORE : SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO.1692/KOL/2016 A.Y: 2012-13 MRS. PUJA MOHAN VS. C.I.T (APPEAL)-9, KOLKATA PAN: AYBPP0136D (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI MANOJ KATARUKA, A DVOCATE, AR SHRI SALLONG YADEN, A DDL.CIT, DR DATE OF HEARING : 25-11-2016 DATE OF PRONOUNCEMENT : 30-11-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30-06-2016 PASSED BY THE COMMISSIONER OF INCO ME TAX(APPEALS),9, KOLKATA FOR THE ASSESSMENT YEAR 20 12-13. 2. THE ONLY GROUND IS TO BE DECIDED IN THIS APPEA L AS TO WHETHER THE CIT-A JUSTIFIED IN PASSING ORDER EXPARTE WITHOUT C ONSIDERING THE ADJOURNMENT PETITION AS FILED BY THE ASSESSEE IN TH E FACTS AND CIRCUMSTANCES OF THE CASE. 3. IT WAS SUBMITTED THAT THE ASSESSEE IS AN INDIVID UAL AND DERIVES INCOME FROM SALARY. UNDER INTIMATION U/S. 143(1) OF THE ACT BY THE CPC [ CENTRALIZED PROCESSING CENTRE ] WHEREIN ASSESSEE WA S ASSESSED WITH INCOME FROM CAPITAL GAINS. CONSEQUENT UPON INTIMATI ON U/SEC. 143(1), THE ASSESSEE FOUND MISTAKES IN HER RETURN SHOWN IN COME UNDER THE HEAD ITA NO. 1692/KOL/16 MRS. PUJA MOHAN 2 SLUMP SALE INSTEAD OF NORMAL CAPITAL GAIN AND A LSO WRONGLY MENTIONED THE COST OF SHARES IN HER RETURN AND WAS A SHORT TE RM CAPITAL LOSS. IN ORDER TO RECTIFY THE ERROR THE ASSESSEE FILED RECTIFICATI ON PETITION U/S. 154 CLAIMING SHORT TERM CAPITAL LOSS, WHICH WAS REJECTE D BY THE AO. 4. THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT- A AND THE CIT-A WITHOUT CONSIDERING THE ADJOURNMENT APPLICATION OF ASSESSEE PASSED AN EX PARTE ORDER CONFIRMING THE ACTION OF THE AO IN TREA TING THE SAME. 5. BEFORE US THE LD.AR OF THE ASSESSEE SUBMITTED TH AT THE CIT-A WITHOUT CONSIDERING THE ADJOURNMENT PETITION FILED BEFORE HIM PASSED AN EX PARTE ORDER CONFIRMING THE ACTION OF THE AO. HE ALSO SUBMITTED THAT THE AO FAILED TO ALLOW THE MISTAKE U/S. 154 OF THE ACT AND PRAYED TO REMAND THE CASE TO THE FILE OF THE CIT-A FOR FRESH ADJUDIC ATION. 6. ON THE CONTRARY, THE LD. DR RELIED ON THE ORDER S OF AUTHORITIES BELOW. 7. HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATE RIAL AVAILABLE ON RECORD. FROM THE IMPUGNED ORDER OF THE CIT-A, IT IS OBSERVED THAT NOTICE U/S. 250 WAS ISSUED TO ASSESSEE ON 20-06-2016 FIXI NG THE HEARING ON 28- 06-2016, ON WHICH DAY, THE LD. AR OF THE ASSESSEE F ILED AN APPLICATION FOR SEEKING ADJOURNMENT. BUT, HOWEVER, WITHOUT CONSIDER ING THE SAME, THE CIT-A PASSED AN EX PARTE ORDER ON 30-06-2016. IN SU PPORT OF THE CONTENTION THE LD.AR OF THE ASSESSEE PLACED A COPY OF THE LETTER DATED 28-06-2016 STATING THAT THE NOTICE INTIMATING THE DATE OF HEARING WAS RECEIVED ONLY ON 27.06.2016 AND SOUGHT ADJOURNMENT ON THE GROUND THAT THE AUTHORISED REPRESENTATIVE, SRI PANKAJ KAKARANIA WAS OUT OF STATION. IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PRO PER TO REMAND THE CASE TO THE FILE OF THE CIT-A FOR FRESH ADJUDICATION. THE A SSESSEE SHALL BE AT LIBERTY TO FILE/PRODUCE EVIDENCES, IF ANY TO SUBSTANTIATE H ER CLAIM AND SHALL CO- OPERATE WITH THE CIT-A IN THE APPELLATE PROCEEDING FOR SPEEDY DISPOSAL OF ITA NO. 1692/KOL/16 MRS. PUJA MOHAN 3 THE APPEAL. ACCORDINGLY, THE GROUND RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 8. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 30 TH NOVEMBER,2016 SD/- SD/- M.BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 30/11/ 2016 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ ASSESSEE: MRS. PUJA MOHAN FLAT NO. 305, 2 ND FLOOR, RAM VATIKA APARTMENT 201 N.S.C BOSE ROAD, SURYA NAGAR, KOLKATA-40. 2 THE RESPONDENT/ DEPARTMENT: INCOME TAX OFFICER, WARD 31(1), KOLKATA-71. 3 / THE CIT(A) 4.THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPSTRUE COPY, BY ORDER, ASSTT REGISTRA R ITA NO. 1692/KOL/16 MRS. PUJA MOHAN 4