Deben Mahato Smriti Raksha Committee, Purulia V. ACIT, CIR-3, Asansol

ITA 1717/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8925 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-01-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 22-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M GOENKA
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 13

Judgement Text

ITA NO. 1717/KOL/2019 ASSESSMENT YEAR: 2012-2013 DEBEN MAHATO SMRITI RAKSHA COMMITTEE 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1717/KOL/2019 ASSESSMENT YEAR: 2012-2013 DEBEN MAHATO SMRITI RAKSHA COMMITTEE,.............. .....................APPELLANT VILL. & P.O. DEOLI, P.S. SANTALDIH, DIST. PURULIA-723146 [PAN: AAAAD4404G] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. .......................RESPONDENT CIRCLE-3, ASANSOL, PARMAR BUILDING, 54, G,T.ROAD (WEST), ASANSOL-713304 APPEARANCES BY: SHRI M. GOENKA, CA, FOR THE APPELLANT SHRI JAYANTA KHANRA, JCIT, SR. D.R., FOR THE RESPON DEN T DATE OF CONCLUDING THE HEARING : JANUARY 13, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 13, 2020 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), ASANSOL DATED 22.04.2019 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE AS SESSEE FOR NON- PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN AOP, WHIC H IS RUNNING AN EDUCATIONAL INSTITUTION AND DAIRY. THE RETURN OF IN COME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 10.09.2012 D ECLARING TOTAL INCOME OF RS.1,50,764/-. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 30.03.2015, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.12,20,006 /- AS UNDER:- (I) ESTIMATED PROFIT FROM DAIRY BUSINESS CALCULATED @ 8% ON THE TOTAL RECEIPTS OF RS.67,30,788/- RS.5,38,463/ - ITA NO. 1717/KOL/2019 ASSESSMENT YEAR: 2012-2013 DEBEN MAHATO SMRITI RAKSHA COMMITTEE 2 (II) ESTIMATED INCOME FROM THE EDUCATIONAL ACTIVITY @ 8% ON THE TOTAL RECEIPTS OF RS.82,64,292/- RS.6,61,143/ - (III) INCOME FROM OTHER SOURCES RS. 20,400/ - 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 COMPLIANCE ON T HE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED T HE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORD ER DATED 22.04.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBU NAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT O F THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL CHALLENGING T HE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION, THE LD. COUNSEL FOR T HE ASSESSEE HAS SUBMITTED THAT THERE WAS AN IN-FIGHTING GOING ON BE TWEEN THE MEMBERS OF THE ASSESSEE-SOCIETY DURING THE RELEVANT PERIOD AN D THEREFORE, THE NOTICES ISSUED BY THE LD. CIT(APPEALS) FIXING THE A PPEAL OF THE ASSESSEE FOR HEARING COULD NOT BE COMPLIED WITH. KEEPING IN VIEW THIS SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE, I AM SATI SFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSE SSEE WHEN ITS APPEAL WAS CALLED FOR HEARING BEFORE THE LD. CIT(APPEALS). EVEN THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN THIS REGARD. MOREOVER, THE LD. CIT(APPEALS) AS PER THE PROVISIONS OF SUB-SECTION (6) OF SECTION 25 0 WAS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESSEE VIDE AN ORDER IN WRITING STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBSERVED THAT THE IMPUGNED ORDER PA SSED BY THE LD. CIT(APPEALS) DOES NOT COMPLY WITH THESE REQUIREMENT S. I, THEREFORE, ITA NO. 1717/KOL/2019 ASSESSMENT YEAR: 2012-2013 DEBEN MAHATO SMRITI RAKSHA COMMITTEE 3 CONSIDER IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PA RTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF T HE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING ONE MORE OPPORTUNITY 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 JANUARY 13, 2 020. SD/- (P.M. JAGTAP) VICE-PR ESIDENT) KOLKATA, THE 13 TH DAY OF JANUARY, 2020 COPIES TO : (1) DEBEN MAHATO SMRITI RAKSHA COMMITTEE, VILL. & P.O. DEOLI, P.S. SANTALDIH, DIST. PURULIA-723146 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, ASANSOL, PARMAR BUILDING, 54, G,T.ROAD (WEST), ASANSOL-713304 (3) COMMISSIONER OF INCOME TAX (APPEALS), ASAN SOL; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.