Sri Bidyut Kumar Singh, Kolkata V. I.T.O.,Ward-29(4), Kolkata

ITA 184/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6284 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 01-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NICOLAS MORMU CIT LD
• Assessee Lawyers: H V BHARDWAJ LD
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A.L. SAINI, AM ITA NO. 1 84 /KOL/201 9 A.Y 20 08 - 09 BIDYUT KUMAR SINGH PAN: AURPS7179M VS. I.T.O., WARD 29(4) , KOLKATA ( / APPELLANT) .. ( / RESPONDENT) APPELLANT BY : SHRI H.V. BHARDWAJ, LD.AR RESPONDENT BY : SHRI NICOLAS MORMU, ADDL , CIT, LD.DR / DATE OF HEARING : 13 - 06 - 2019 / DATE OF PRONOUNCEMENT: 24 - 0 7 - 2 019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 20 08 - 09 , IS DIRECTED AGAINST THE ORDER DATED 02 - 08 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 5 , KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S. 14 3(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT THE ACT) DATED 07 - 12 - 2010 . 2. AT THE OUTSET ITSELF, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT DURING THE ASSESSMENT STAGE, THE ASSESSEE SUBMITTED AGREEMENT COPY OF LAND AND OTHER DOCUMENTS BUT AO REFUSED TO ACCEPT DOCUMENTS / EVIDENCES. THE AO DID NOT ALLOW ASSESSEE TO FILE CERTAIN DOCUMENTS, THEREFORE, IT IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE. THE LEARNED COUNSEL PRAYED THE BENCH TO REMIT THIS ISSUE BACK TO THE FILE OF AO FOR FRESH ASSESSMENT. LEARNED DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF AO FOR DE NOVO ADJUDICATION. ITA NO. 184 /KOL/2019 BIDYUT KUMAR SINGH 2 3 . WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MA TERIAL AVAILABLE ON RECORD, W E NOTE THAT THE LD. CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS. THE LD. CIT(A) DID NOT PASS HIS ORDER ON MERITS , H E PASSED EX PARTE ORDER CONFIRMING THE ACTION OF THE AO BY MAKING THE ADDITIONS. THE AO ALSO HAS NOT ALLOWED AN OPPORTUNITY TO FILE CERTAIN PAPERS WHICH HAS RESULTED INTO ADDITION . BEFORE THE LD. AO , THE ASSESSEE HAS NOT REPRESENTED HIS CASE PROPERLY AND TO SUBSTANTIATE THIS, THE ASSESSEE FILED AN AFFIDAVIT DATED 12 TH JUNE, 2019 , WHICH IS REPRODUCED BELOW FOR RE ADY REFERENCE: I, BIDYUT KUMAR SINGH, SON OF LATE GAYAPRASAD SINGH, AGED ABOUT 47 YEARS, RESIDING AT 1C/1A, MANDAL TEMPLE LANE, NEW ALIPORE, KOLKATA - 700053 UNDER P.S. NEW ALIPORE SOLEMNLY AFFIRM AND DECLARE AS FOLLOWS : - 1) THAT BEFORE ASSESSING OFFICER (I.T.O. - WARD - 29(4) I WANTED (I) TO FILE EXPLANATION AS TO TYPOGRAPHICAL MISTAKE IN BALANCE SHEET AS AT 31 - 03 - 08, (II) REQUESTED TO GIVE SOME TIME TO FILE CONFIRMATION OF AMOUNT RECEIVED FROM SRI SANJEEV KUMAR NEVATIA AND SRI SUNIL KUMAR SINGH, .(III) TO SUBMIT COPY OF AGREEMENT AS TO PROCUREMENT OF LAND ENTERED INTO WITH ABOVE NAMED TWO PARTIES BUT A.O. REFUSED TO ACCEPTED PAPERS AS ABOVE AND ALLOW TIME TO FILE CONFIRMATION. 2) THAT ON 28 - 06 - 2018 BEING LAST HEARING DATE I PERSONALLY VISITED LD. CIT(A)' S OFFICE BUT HE WAS NOT AVAILABLE HENCE COULD NOT FILE REJOINDER TO AO.'S REMAND REPORT AND OTHER PAPERS. 3) THAT EVEN I REQUESTED LD. CIT(A) TO SUPPLY CERTIFIED COPIES OF - (A) ORDER SHEET AND (B) COPIES OF TWO SETS OF DOCUMENTS SUBMITTED DURING ASSES SMENT PROCEEDINGS AND BEFORE CIT(A) WHICH DO NOT TALLY BUT TILL DATE NO ACTION WAS TAKEN BY LD. CIT(A). 4) THAT AO HAS NOT ALLOWED ME TO FILE CERTAIN PAPERS RESULTING IN ADDITION. 5) THAT THE ABOVE STATEMENTS ARE TRUE TO MY PERSONAL KNOWLEDGE. 4. IN VIEW OF ABOVE, WE ARE OF THE VIEW THAT , ONE MORE OPPORTUNITY SHOULD BE GIVEN TO ASSESSEE TO PLEAD HIS CASE BEFORE THE AO . THEREFORE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMIT THE ISSUE BACK TO THE FILE OF THE AO TO ADJUDICATE /CONSIDER THE SUBMISSIO NS OF ASSESSEE AND TO PASS AN ORDER AFRESH AFTER GIVING THE ASSESSEE AN ADEQUATE OPPORTUNITY OF BEING HEARD . THE ITA NO. 184 /KOL/2019 BIDYUT KUMAR SINGH 3 ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES/EXPLANATION, IF ANY, TO SUBSTANTIATE HIS CASE. 5 . IN THE RESULT, THE APPEAL OF THE AS SESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 /0 7 /2019 SD/ - (A.T. VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: / 0 7 /201 9 *PP , S R. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - SHRI BIDYUT KUMAR SINGH C/O BIDYUT SINGH & CO. CHARTERED ACCOUNTANTS 50, CH OWINGHEE ROAD, 10 TH FL., B BLOCK, KOLKATA - 71. 2. / THE RESPONDENT. - THE INCOME TAX OFFICER, WARD 29(4), AAYKAR BHAWAN DAKSHIN, 4 TH FL., ROOM NO. 4, 2 GARIAHAT ROAD (S), KOLKATA - 68. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .