Shyamal Dutta, Burdwan V. ITO, WD 1(3), Burdwan, Burdwan

ITA 1785/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4135 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 08-09-2016
• Court: TRIBUNAL
• Keywords: Non compliance
• Section: 143(3); 142(1); 2

Judgement Text

ITA NO. 1785/KOL/16 SHYAMAL DUTTA 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. 1785/KOL/2016 A.Y: 2007-08 SHYAMAL DUTTA VS. I.T.O., WARD 1(3), BURDWAN PAN: ACZPD8568P (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI SOUMITRA CHOUDHURY , ADVOCATE, AR SHRI RABINDRA GUHA, JCIT, DR DATE OF HEARING : 02-12-2016 DATE OF PRONOUNCEMENT : 02-12-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 21/06/2016 PASSED BY THE COMMISSIONER OF INCO ME TAX(APPEALS), BURDWAN FOR THE ASSESSMENT YEAR 2007 -08. 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 AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE IN THE FACT S AND CIRCUMSTANCES OF THE CASE. 3. THE ASSESSEE IS AN INDIVIDUAL AND FILED RETURN OF INCOME DECLARING TOTAL INCOME AT RS.99,162/-. UNDER SCRUTINY, NOTICE S U/S. 143(2) AND 142(1) OF THE ACT WERE FILED. IN RESPONSE TO WHICH THE REQUISITE DOCUMENTS AND BOOKS OF ACCOUNT WERE FILED BEFORE THE AO. BASI NG ON WHICH, THE AO DETERMINED THE TOTAL INCOME AT RS.4,33,060/- AND TO THAT EFFECT AN ORDER ITA NO. 1785/KOL/16 SHYAMAL DUTTA 2 U/S. 143(3) OF THE ACT WAS PASSED ON 30-12-09 BY MA KING VARIOUS ADDITIONS/DISALLOWANCES. 4. AGAINST WHICH THE ASSESSEE PREFERRED AN APPEAL B EFORE THE CIT-A. ACCORDING TO CIT-A NOTICE INTIMATING THE DATE OF HE ARING WAS ISSUED ON 18-09-2013 AND FOR NON COMPLIANCE OF THE SAME FURTH ER NOTICES WERE ISSUED ON 19-11-2013, 17-12-2015 AND 08-02-2016. BU T NO ONE APPEARED REPRESENTING THE ASSESSEE TO PROSECUTE THE CASE. IN VIEW OF THE SAME, THE CIT-A FOLLOWING THE DECISION OF THE HONB LE SUPREME COURT IN THE CASE OF H.M ESUFALI H.M ABDULALI (1973) 90 ITR 271 DISMISSED THE APPEAL OF ASSESSEE BY PASSING AN EX PARTE ORDER. 5. BEFORE US THE LD. AR SUBMITS THAT THE COUNSEL OF THE ASSESSEE WHO WAS APPOINTED BY THE ASSESSEE TO APPEAR BEFORE THE CIT-A IS AGED ABOUT 80 YEARS AND WAS ADVISED BED REST FOR 4 MONTHS DUE TO HIS ILLNESS. THUS, HE COULD NOT APPEAR BEFORE THE CIT-A TO PROSECUTE T HE CASE OF ASSESSEE AND URGED TO REMAND THE ISSUE(S) TO THE FILE OF TH E CIT-A FOR FRESH ADJUDICATION. 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 AN EX PARTE ORDER FOR NON APPEARANCE OF THE ASSESSEE BEFORE HIM . WE FURTHER FIND THAT THE CIT-A HAS OFFERED ADEQUATE OPPORTUNITY OF HEARI NG TO THE ASSESSEE. BUT AS PER SUBMISSION OF THE AR OF THE ASSESSEE, TH E COUNSEL OF THE ASSESSEE WAS UNDER BED REST DUE TO HIS ILLNESS AND COULD NOT APPEAR BEFORE THE CIT-A TO PROSECUTE THE CASE OF ASSESSEE. 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 ISSUE(S) TO THE FILE OF CIT-A FOR 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 FURTHER ITA NO. 1785/KOL/16 SHYAMAL DUTTA 3 APPELLATE PROCEEDING. ACCORDINGLY, THE GROUNDS RAIS ED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 8. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 02-12- 2016 SD/- SD/- M.BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 02/12/ 2016 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ ASSESSEE: SHRI SHYAMAL DUTTA 17 B.L CHOWDHURY ROAD, BURDWAN 713101. 2 THE RESPONDENT/ DEPARTMENT: THE INCOME TAX OFFICER WARD 1(3), AAYKAR BHAWAN, COURT COMPOUND, BURDWAN-713 101. 3 / THE CIT(A) 4.THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPS TRUE COPY, BY ORDER, ASSTT REGISTRA R