Sri Ramen Kundu, Hooghly V. I.T.O Wd - 2(4), Hooghly

ITA 1895/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9455 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained investment; Opportunity of being heard
• Section: 143(3)

Judgement Text

ITA NO. 1895/KOL/2019 ASSESSMENT YEAR: 2011-2012 SRI RAMEN KUNDU 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1895/KOL/2019 ASSESSMENT YEAR: 2011-2012 SHRI RAMEN KUNDU,.................................. .......................................APPELLANT VILL. & P.O. ARAMBAGH, BASANTAPUR MORE,(LINK ROAD), DIST. HOOGHLY-712601 [PAN: AFIPK3363D] -VS.- INCOME TAX OFFICER,................................ ......................................RESPONDENT WARD-2(4), HOOGHLY, AAYAKAR BHAWAN, KHADINA MORE, G.T. ROAD, CHINSURAH, HOOGHLY-712101 APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE, FOR THE APPELLAN T SHRI JAYANTA KHANRA, JCIT, SR. D.R., FOR THE RESPON DEN T DATE OF CONCLUDING THE HEARING : DECEMBER 17, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 08, 2020 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA DAT ED 20.04.2017 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 23.03.2012 DECLARING TOTAL INCOME OF RS.3,42,980/-. IN THE ASS ESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 25.03.2014 , THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICE R AT RS.15,72,750/- AFTER MAKING AN ADDITION OF RS.12,29,730/- ON ACCOU NT OF UNEXPLAINED INVESTMENT ALLEGEDLY MADE BY THE ASSESSEE DURING TH E YEAR UNDER CONSIDERATION. ITA NO. 1895/KOL/2019 ASSESSMENT YEAR: 2011-2012 SRI RAMEN KUNDU 2 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DIS MISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 20.04.2 017 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), 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. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, NONE OF THE NOTICES STATED TO BE ISSU ED BY THE LD. CIT(APPEALS) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING WAS EVER RECEIVED BY THE ASSESSEE AND THIS POSITION IS CLEAR LY EVIDENT FROM THE IMPUGNED ORDER OF THE LD. CIT(APPEALS), WHERE HE HA S CATEGORICALLY MENTIONED THAT THE NOTICES SENT BY HIM WERE RETURNE D UN-SERVED WITH THE REMARKS ADDRESSEE MOVED. IT IS THUS CLEAR THAT TH ERE WAS A CHANGE IN THE ADDRESS OF THE ASSESSEE DURING THE RELEVANT PERIOD, WHICH RESULTED IN NON- RECEIPT OF NOTICES OF HEARING SENT BY THE LD. CIT(A PPEALS). THE NON- COMPLIANCE BEFORE THE LD. CIT(APPEALS) ON THE PART OF THE ASSESSEE THUS WAS DUE TO THE NON-RECEIPT OF THE NOTICES, WHICH, I N MY OPINION, CONSTITUTED A SUFFICIENT CAUSE FOR THE NON-APPEARAN CE OF THE ASSESSEE BEFORE THE LD. CIT(APPEALS). I, THEREFORE, SET ASID E THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND REMIT T HE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE PROPER AND SUFFI CIENT OPPORTUNITY OF BEING HEARD. AS UNDERTAKEN BY THE LD. COUNSEL FOR T HE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. C IT(APPEALS) AND SHALL EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENA BLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEAL AFRESH EXPEDI TIOUSLY. ITA NO. 1895/KOL/2019 ASSESSMENT YEAR: 2011-2012 SRI RAMEN KUNDU 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 08, 2 020. SD/- (P.M. JAGTAP) VICE-PR ESIDENT) KOLKATA, THE 8 TH DAY OF JANUARY, 2020 COPIES TO : (1) SHRI RAMEN KUNDU, VILL. & P.O. ARAMBAGH, BASANTAPUR MORE,(LINK ROAD), DIST. HOOGHLY-712601 (2) INCOME TAX OFFICER, WARD-2(4), HOOGHLY, AAYAKAR BHAWAN, KHADINA MORE, G.T. ROAD, CHINSURAH, HOOGHLY-712101 (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KO LKATA; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.