Sri Sambhu Nath Kesari, Howrah V. ITO, Ward - 47(3), Kolkata , Kolkata

ITA 1757/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2786 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 31-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARYA
• Assessee Lawyers: S M SURANA
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1757/KOL/2017 ASSESSMENT YEAR:2008-09 SRI SAMBHU NATH KESARI, 31, MUKHRAM KANORIA ROAD, HOWRAH-711101 [ PAN NO.AKYPK 6722 H ] / V/S . INCOME TAX OFFICER, WARD- 47(3), 3, GOVERNMENT PLACE (W), 1 ST FLOOR, KOLKATA-001 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI S.M. SURANA, ADVOCATE /BY RESPONDENT SHRI A. BHATTACHARYA, ADDL. CIT-DR /DATE OF HEARING 25-07-2018 /DATE OF PRONOUNCEMENT 29-08-2018 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2008-09 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATAS EX PARTE ORDER DATED 31.05.2017, PASSED IN CASE NO.132/CIT(A)-14/WD-47(3 )/2015-16 U/S 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES SOLE SUBSTANTIVE GROUND PLEADED IN THE INSTANT APPEAL IS THAT THE CIT(A) HAS ERRED IN UPHOLDING THE ASSESSING OFFICER S ACTION ADDING CASH DEPOSITS IN HIS PROPRIETARY CONCERN M/S KEDAR NATH TRADING CO. BANK ACCOUNT INVOLVING GROSS FIGURE OF 11,62,76,874/- ESTIMATED @ 8% OF THE PROFIT COMING TO 93,02,150/-. SUFFICE TO SAY, WE FIND THAT THE CIT(A)S ORDER HAS BEEN PASSED EX PARTE. IT NOWHERE ITA NO.1757/KOL/2017 A.Y. 2008-09 SRI SAMBHU NATH KESARI VS. ITO WD-47(3), KOL. PAGE 2 DEALS WITH MERITS OF THE ISSUE FOLLOWED BY THE DETA ILED ADJUDICATION U/S. 250(6) OF THE ACT. COUPLED WITH THIS, WE FIND THAT THERE IS NOT E VEN A SINGLE FINDING IN CIT(A)S ORDER UNDER CHALLENGE PASSED EX PARTE AS TO WHETHER OR NOT THE RELEVANT HEARING NOTICE ACTUALLY STOOD SERVED ON THE TAXPAYER WHOSE ADDRESS HAS REMAINED THE SAME RIGHT FROM ASSESSMENT ORDER UPTO THE INSTANT SECOND APPEAL PRO CEEDINGS. WE THUS SET ASIDE THE ASSESSEES ABOVE SOLE ISSUE BACK TO THE CIT(A) FOR AFRESH ADJUDICATION ON MERITS AFTER AFFORDING EFFECTIVE OPPORTUNITY OF HEARING. 3. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 29/08/2018 SD/- SD/- ( !) (#$ !) (P.M.JAGTAP) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS % - 29/08/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SRI SAMBHU NATH KESARI, 31, MUKHRAM KANO RIA ROAD HOWRAH-711 101 2. /RESPONDENT-ITO WARD-47(3), 3, GOVT. PLACE (W), 1 ST FLOOR, KOLKATA-001 3. ( + / CONCERNED CIT 4. + - / CIT (A) 5. , $$( , ( / DR, ITAT, KOLKATA 6. 0 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO (,