Santanu Roy , Kolkata V. ACIT, Circle - 63, Kolkata , Kolkata

ITA 1804/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8772 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 21-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P
• Assessee Lawyers: AGAINST DATED PASSED
• Keywords: Salary income
• Section: 144

Judgement Text

ITA NO.1804/KOL/2018 (ASSESSMENT YEAR-2014 -15) IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1804/KOL/2018 (ASSESSMENT YEAR-2014 -15) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 13.06.2018 PASSED BY CIT(A)-19, KOLKATA FOR AY 2014-15. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE IS AN INDIVIDUAL DERIVES INCOME FROM SALARY. THE ASSESSEE DECLARED HIS TOTAL INCOME OF RS.21,51,810/- WHICH WAS REVISED TO RS.21,80,300/-. THE AO FOUND THAT THE ASSESSEE EARNED GROSS SALARY IN U.S.A TO THE EXTENT OF 39,347.95$. A SHOW CAUSE NOTICE WAS ISSUED TO THE ASSESSEE WHY THE SAID AMOUNT COULD NOT BE TAKEN AS SALARY EARNED FROM U.S.A. INSTEAD OF RS.10,75,152/- AS PER FORM NO.16. FOR NON-EXPLANATION, THE AO DETERMINED THE INCOME OF THE ASSESSEE AT RS.35,35,868/- VIDE HIS ORDER DATED 09.12.2016 PASSED U/S 144 OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). IT WAS SUBMITTED BY THE LD.AR THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO PROSECUTE THE GROUNDS RAISED AND PASSED BY THE AO U/S 144 OF THE ACT BEFORE THE CIT(A) AND IT WAS DECIDED EX-PARTE. TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR & LD.DR AND AS DISCUSSED ABOVE AND IN THE INTEREST OF JUSTICE, THERE WAS NO EXPLANATION 1 SANTANU ROY, 54(17/C) WEST DHANGARPARA ROAD, SOUTH KALIA NIBAS, BARRACKPORE, 24 PARKANAS (N), KOLKATA-700122. PAN-AILPR1067R VS ACIT, CIRCLE-63, KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. T.K.SEN, ADV. RESPONDENT BY SH. B.DAS, SR.DR DATE OF HEARING 12.12.2018 DATE OF PRONOUNCEMENT 19.12.2018 ITA NO.1804/KOL/2018 (ASSESSMENT YEAR-2014 -15) BEFORE THE AO IN ASSESSMENT PROCEEDINGS, WE REMAND THE MATTER BACK TO THE AO FOR HIS FRESH CONSIDERATION. THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE SHALL APPEAR BEFORE THE AO TO TAKE NOTICE FOR SPEEDY DISPOSAL OF THE ASSESSMENT PROCEEDINGS. THEREFORE, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19.12.2018. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER [ DATE:- 19.12.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- SANTANU ROY, 54(17/C) WEST DHANGARPARA ROAD, SOUTH KALIA NIBAS, BARRACKPORE, 24 PARKANAS (N), KOLKATA-700122. 2. RESPONDENT- ACIT, CIRCLE-63, KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA 2