Sarda Mehra, Kolkata V. ACIT, Circle 31, Kolkata, Kolkata

ITA 1756/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4179 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 01-09-2016
• Court: TRIBUNAL
• Section: 147

Judgement Text

ITA NO. 1756/KOL/16 SARDA MEHRA 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. 1756/KOL/2016 A.Y: 2006-07 SARDA MEHRA VS. A.C.I.T., CIR-31, KOLKATA PAN: AFAPM 1677G (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI BRIJESH KR. SINGH, ADVOCATE, AR SHRI RABINDRA GUHA, JCIT, DR DATE OF HEARING : 02-12-2016 DATE OF PRONOUNCEMENT : 07-12-2016 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 06-07. 2. THE ONLY ISSUE IS TO BE DECIDED IN THIS APPEAL AS TO WHETHER THE CIT-A IS JUSTIFIED IN PASSING EX PARTE ORDER WITHOU T CONSIDERING THE ADJOURNMENT PETITION AS FILED BEFORE HIM IN THE FA CTS AND CIRCUMSTANCES OF THE CASE. 3. THE ASSESSEE IS AN INDIVIDUAL AND FILED RETURN OF INCOME DECLARING AT RS.11,72,180/-. ACCEPTING THE SAME AN ORDER U/S. 1 43(3) OF THE ACT WAS PASSED ON 18-09-08. THEREAFTER, IT WAS RE-OPENED U/ S. 147 AND THE AO FOUND THAT THERE WAS UNDER ASSESSMENT TO THE EXTEN T OF RS.1,35,979/-. ACCORDINGLY, THE SAME WAS ADDED TO THE TOTAL INCOME OF THE ASSESSEE. ITA NO. 1756/KOL/16 SARDA MEHRA 2 4. AGAINST WHICH THE ASSESSEE PREFERRED AN APPEAL B EFORE THE CIT-A. ACCORDING TO CIT-A THE ASSESSEE FILED AN ADJOURNMEN T APPLICATION ON 24- 06-2016 AND ON SUCH APPLICATION THE CASE WAS ADJOUR NED TO 29/06/2016. NO ONE APPEARED REPRESENTING THE ASSESSEE ON 29-06- 2016. IN VIEW OF THE SAME, THE CIT-A CONFIRMED THE ORDER OF THE AO B Y PASSING AN EX PARTE ORDER. 5. BEFORE US THE LD. AR SUBMITS THAT HE WAS ENGAGED TO PROSECUTE THE CASE BEFORE THE CIT-A. BUT UNFORTUNATELY, HE COULD NOT REPRESENT THE CASE ON 29-06-2016 DUE TO HIS ILL HEALTH AND TO THAT EF FECT AN AFFIDAVIT DT. 29- 11-2016 DEPOSING THE FACT AS WAS STATED IN THE ABOV E SAID ADJOURNMENT PETITION AS FILED BEFORE CIT-A. 6. THE LD. DR VEHEMENTLY RELIED ON THE ORDERS OF TH E LOWER AUTHORITIES. 7. HEARD RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE CIT- A PASSED HIS ORDER CONFIRMING THE ADDITIONS MADE BY THE AO WITHOUT CON SIDERING THE ADJOURNMENT APPLICATION AS FILED ON 24-06-2016 BEFO RE HIM. WE ALSO FIND THAT THE CIT-A PASSED EX PARTE ORDER AS THERE WAS N O REPRESENTATIVE ON BEHALF OF THE ASSESSEE TO PROSECUTE THE CASE. WE AL SO FIND THAT THE CIT-A HAS NOT OFFERED THE ASSESSEE SUFFICIENT OPPORTUNITY OF HEARING TO REPRESENT THE CASE PROPERLY. THIS IS NOT JUSTIFIED IN THE EYE S OF LAW. IN SUCH CIRCUMSTANCES IN THE INTEREST OF JUSTICE AND TAKING INTO CONSIDERATION THE SUBMISSION AS SUBMITTED BY THE LD.AR BEFORE US, WE DEEM IT FIT AND PROPER TO REMAND THE APPEAL TO THE FILE OF CIT-A FO R FRESH ADJUDICATION. THE ASSESSEE SHALL BE AT LIBERTY TO FILE/PRODUCE EV IDENCES, IF ANY TO SUBSTANTIATE HIS CLAIM AND SHALL CO-OPERATE WITH T HE CIT-A IN APPELLATE PROCEEDINGS. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ITA NO. 1756/KOL/16 SARDA MEHRA 3 8. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 07-12- 2016 SD/- SD/- M.BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 07/12/ 2016 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ ASSESSEE: SARDA MEHRA P - 22 CIT ROAD, KOLKATA - 14. 2 THE RESPONDENT/ DEPARTMENT: THE ACIT, CIR - 31. 10B, MIDDLETON ROW, KOLKATA. 3 / THE CIT(A) 4.THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPS TRUE COPY, BY ORDER, ASSTT REGISTRA R