Parmaita Chandra, Howrah V. I.T.O.,Ward-46(3), Kolkata

ITA 1725/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8933 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-01-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 23-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M D SHAH
• Keywords: Unexplained investment; Opportunity of being heard; Set aside
• Section: 147; 144

Judgement Text

ITA NO. 1725/KOL/2019 ASSESSMENT YEAR: 2012-2013 PARAMITA CHANDRA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1725/KOL/2019 ASSESSMENT YEAR: 2012-2013 PARAMITA CHANDRA,.................................. .................................APPELLANT 5, THAKUR RAMKRISHNA LANE, HOWRAH-711104 [PAN: APIPC1502J] -VS.- INCOME TAX OFFICER,................................ ..................................RESPONDENT WARD-46(3), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 APPEARANCES BY: SHRI M.D. SHAH, ADVOCATE, FOR THE APPELLANT SHRI JAYANTA KHANRA, JCIT, SR. D.R., FOR THE RESPON DEN T DATE OF CONCLUDING THE HEARING : JANUARY 14, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 14, 2020 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA DA TED 16 TH MAY, 2019 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HER RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 16.04.2013 DECLARING TOTAL INCOME OF RS.1,73,710/-. IN THE ASS ESSMENT COMPLETED UNDER SECTION 144 READ WITH SECTION 147 VIDE AN ORD ER DATED 19.12.2016, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.13,56,891/- AFTER MAKING ADDITIONS OF RS.1,83 ,181/- AND RS.10,00,000/- ON ACCOUNT OF UNDISCLOSED INTEREST A ND UNEXPLAINED INVESTMENT RESPECTIVELY. ITA NO. 1725/KOL/2019 ASSESSMENT YEAR: 2012-2013 PARAMITA CHANDRA 2 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 144/147, AN APPEAL WAS PREFERRED BY THE ASSESSEE BE FORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DIS MISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 16.05.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. BESIDES EXPL AINING THE NON- COMPLIANCE ON THE PART OF THE ASSESSEE DURING THE C OURSE OF APPELLATE PROCEEDINGS BEFORE THE LD. CIT(APPEALS), THE LD. CO UNSEL FOR THE ASSESSEE HAS SUBMITTED THAT PROPER AND SUFFICIENT OPPORTUNIT Y WAS NOT GIVEN EVEN BY THE ASSESSING OFFICER BEFORE COMPLETING THE ASSE SSMENT UNDER SECTION 144 TO THE BEST OF HIS JUDGMENT. IN SUPPORT OF THIS CONTENTION, HE HAS FILED AN AFFIDAVIT OF THE ASSESSEE EXPLAINING THE NON-COM PLIANCE BEFORE THE LD. CIT(APPEALS) AND HAS URGED THAT ONE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PUT FORTH HER CASE BY SENDING THE MATTE R BACK TO THE ASSESSING OFFICER. THE LD. D.R. HAS ALSO NOT RAISED ANY OBJEC TION FOR SENDING THE MATTER BACK TO THE ASSESSING OFFICER FOR PROPER VER IFICATION. I ACCORDINGLY SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT( APPEALS) EX-PARTE AND RESTORE THE MATTER TO THE FILE OF THE ASSESSING OFF ICER WITH A DIRECTION TO COMPLETE THE ASSESSMENT AFRESH AFTER GIVING THE ASS ESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD IN THE MATTER . AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MA KE DUE COMPLIANCE BEFORE THE ASSESSING OFFICER AND SHALL EXTEND ALL T HE POSSIBLE COOPERATION IN ORDER TO ENABLE THE ASSESSING OFFICER TO COMPLET E THE ASSESSMENT AFRESH EXPEDITIOUSLY. ITA NO. 1725/KOL/2019 ASSESSMENT YEAR: 2012-2013 PARAMITA CHANDRA 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 14, 2 020. SD/- (P.M. JAGTAP) VICE-PR ESIDENT) KOLKATA, THE 14 TH DAY OF JANUARY, 2020 COPIES TO : (1) PARAMITA CHANDRA, 5, THAKUR RAMKRISHNA LANE, HOWRAH-711104 (2) INCOME TAX OFFICER, WARD-46(3), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, K OLKATA; (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.