Sri Debabrata Nandi , Kolkata V. ITO, Ward - 33(2), Kolkata , Kolkata

ITA 1827/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9499 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: PARNASHREE BANERJEE
• Keywords: Opportunity of being heard
• Section: 143(3); 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT] I.T.A. NO. 1827/KOL/2018 ASSESSMENT YEAR: 2014-15 SRI DEBABRATA NANDI .........................................................................APPELLANT KALYANNAGAR, PANSILA, KHARDAH, NORTH 24-PGS., KOLKATA 700 112. [PAN: ABHPN 1827 C] ITO WARD 33(2) KOLKATA.........................RESPONDENT 10B MIDDLETON ROW, KOLKATA 700 071. APPEARANCES BY: SHRI PARNASHREE BANERJEE, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI BAIJNATH SINGH, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 17, 2018 DATE OF PRONOUNCING THE ORDER : DECEMBER 19, 2018 ORDER PER P.M. JAGTAP, VICE PRESIDENT THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 9 KOLKATA DATED 20.06.2018 WHEREBY HE DISMISSED THE APPEAL FILED BY THE ASSESSEE MANUALLY BY TREATING THE SAME AS NON-EST ON THE GROUND THAT THE SAID APPEAL SHOULD HAVE BEEN FILED BY THE ASSESSEE ELECTRONICALLY. 2. THE ASSESSEE IN THE PRESENT IS AN INDIVIDUAL WHO IS ENGAGED IN THE BUSINESS OF EXECUTION OF GOVT. CONTRACTS. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 06.01.2015 DECLARING A TOTAL INCOME OF RS. 7,16,390/-. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 25.07.2016, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 27,18,177/- AFTER MAKING AN ADDITION OF RS. 20,01,787/- ON ACCOUNT OF ALLEGED UNDISCLOSED TURNOVER. 2 I.T.A. NO. 1827/KOL/2018 ASSESSMENT YEAR: 2014-15 SRI DEBABRATA NANDI 3. AGAINST THE ORDER PASSED BY THE AO U/S 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) MANUALLY. ACCORDING TO THE LD. CIT(A), THE SAID APPEAL FILED BY THE ASSESSEE MANUALLY ON 05.09.2016 WAS NON-EST AS THE ASSESSEE WITH EFFECT FROM 15.06.2016 WAS REQUIRED TO FILE AN APPEAL BEFORE THE LD. CIT(A) ELECTRONICALLY. HE ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERVED THAT IN THE CASE OF ALL INDIA FEDERATION OF TAX PRACTITIONERS VS ITO CITED BY THE LEARNED COUNSEL FOR THE ASSESSEE, A SIMILAR ISSUE HAD COME UP FOR CONSIDERATION BEFORE THE CO-ORDINATE BENCH OF THIS TRIBUNAL AT MUMBAI AND VIDE ITS ORDER DATED 04.05.2018 PASSED IN ITA NO. 7134/MUM/2017, THE TRIBUNAL IN THE INTEREST OF JUSTICE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DIRECTED THE ASSESSEE TO FILE THE APPEAL ELECTRONICALLY WITHIN 10 DAYS FROM THE DATE OF THE RECEIPT OF ITS ORDER. THE TRIBUNAL ALSO DIRECTED THE LD. CIT(A) TO CONSIDER THE APPEAL SO FILED BY THE ASSESSEE ELECTRONICALLY AND DISPOSE OF THE SAME ON MERITS BY PASSING THE SPEAKING ORDER. AS THE ISSUE INVOLVED IN THE PRESENT CASE AS WELL AS ALL THE MATERIAL FACTS RELEVANT THERETO ARE SIMILAR TO THE CASE OF ALL INDIA FEDERATION OF TAX PRACTITIONERS (SUPRA), I FOLLOW THE DECISION RENDERED BY THE TRIBUNAL IN THE SAID CASE AND DIRECT THE ASSESSEE TO FILE HIS APPEAL ELECTRONICALLY WITHIN 10 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. THE LD. CIT(A) IS DIRECTED TO CONSIDER THE APPEAL SO FILED BY THE ASSESSEE ELECTRONICALLY ON 3 I.T.A. NO. 1827/KOL/2018 ASSESSMENT YEAR: 2014-15 SRI DEBABRATA NANDI MERIT AND DISPOSE OF THE SAME BY PASSING THE SPEAKING ORDER AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER, 2018. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 19/12/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SRI DEBABRATA NANDI, KALYANNAGAR, PANSILA, KHARDAH, NORTH 24-PGS. KOLKATA 700 112. 2. ITO WARD 33(2), 10B, MIDDLETON ROW, KOLKATA 700 071. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA