Dr. Uttara Bhar, Kolkata V. ITO, WD-55(1), KOLKATA, Kolkata

ITA 1901/KOL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3183 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 13-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M K SARKAR
• Keywords: Unexplained investment; Opportunity of being heard
• Section: 143(3); 147

Judgement Text

I.T.A. NOS. 1901 & 1902/KOL./2014 ASSESSMENT YEARS: 2005-2006 & 2008-2009 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NOS. 1901 & 1902/KOL/ 2014 ASSESSMENT YEARS: 2005-2006 & 2008-2009 DR. UTTARA BHAR,................................... .....................APPELLANT FLAT NO. 4A, BASUNDHARA APARTMENT, 18, GOABAGAN STREET, KOLKATA-700 016 [PAN : ADEPB 3538 M] -VS.- INCOME TAX OFFICER,................................ ......................RESPONDENT WARD-55(1), KOLKATA APPEARANCES BY: SHRI M.K. SARKAR, ADVOCATE, FOR THE ASSESSEE SMT. SARBARI MUKHERJEE, JCIT, SR. D.R., FOR THE DEP ARTMENT DATE OF CONCLUDING THE HEARING : JANUARY 04, 2016 DATE OF PRONOUNCING THE ORDER : FEBRUARY 10, 2016 O R D E R THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST TWO SEPARATE ORDERS DATED 25.07.2014 AND 30.06.2014 PAS SED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, KOLKATA FOR THE ASSESSMENT YEARS 2005-06 AND 2008-09 RESPECTIVELY. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS CARRYING ON THE PROFESSION AS A DOCTOR. THE RETURNS OF INCOME F OR BOTH THE YEARS UNDER CONSIDERATION WERE FILED BY HER ON 03.08.2005 AND 06.11.2008 DECLARING TOTAL INCOME OF RS.2,85,139/- AND RS.4,93 ,266/- FOR A.YS. 2005- 06 AND 2008-09 RESPECTIVELY. IN THE ASSESSMENTS COM PLETED FOR AY 2005- 06 UNDER SECTION 143(3) READ WITH SECTION 147, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.5,84,642/- AFTER MAKING ADDITION OF RS.2,94,826/- ON ACCOUNT OF DEPO SITS FOUND TO BE MADE IN THE BANK ACCOUNTS OF THE ASSESSEE AND RS.4,676/- ON ACCOUNT OF INTEREST I.T.A. NOS. 1901 & 1902/KOL./2014 ASSESSMENT YEARS: 2005-2006 & 2008-2009 PAGE 2 OF 3 RECEIVED ON THE SAID UNDISCLOSED BANK ACCOUNT. A SI MILAR ADDITION ON ACCOUNT OF INTEREST RECEIVED ON UNDISCLOSED BANK AC COUNT AMOUNTING TO RS.1,633/- WAS MADE BY THE ASSESSING OFFICER TO THE TOTAL INCOME OF THE ASSESSEE, IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) READ WITH SECTION 147 FOR A.Y. 2008-09 BESIDES MAKING ANOTHER ADDITION OF RS.40,000/- ON ACCOUNT OF UNEXPLAINED INVESTMENT MA DE BY THE ASSESSEE IN ICICI PRUDENTIAL LIFE INSURANCE. 3. AGAINST THE ASSESSMENTS MADE BY THE ASSESSING OF FICER UNDER SECTION 143(3) READ WITH SECTION 147 FOR BOTH THE Y EARS UNDER CONSIDERATION, APPEALS WERE PREFERRED BY THE ASSESS EE BEFORE THE LD. CIT(APPEALS) DISPUTING THE ADDITIONS MADE BY THE AS SESSING OFFICER THEREIN. SINCE THERE WAS NO FULL COMPLIANCE TO THE NOTICES ISSUED BY HIM FIXING THE APPEALS OF THE ASSEESSEE FOR HEARING FRO M TIME TO TIME, THE LD. CIT(APPEALS) PROCEEDED TO DISPOSE OF THE APPEALS OF THE ASSESSEE FOR BOTH THE YEARS UNDER CONSIDERATION EX PARTE BY TWO SEPARATE ORDERS PASSED BY HIM, WHEREBY HE CONFIRMED THE ADDITIONS MADE BY THE ASSESSING OFFICER TO THE TOTAL INCOME OF THE ASSESSEE FOR BOTH THE YEARS UNDER CONSIDERATION DISMISSING THE APPEALS OF THE ASSEESSEE. AGGRIEVED BY THE ORDERS OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THESE APPE ALS BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS RIGHTLY P OINTED OUT BY THE LD. COUNSEL FOR THE ASSESSEE, ADJOURNMENT WAS SOUGHT BY THE ASSESSEE AT THE TIME OF INITIAL TWO HEARINGS FIXED BY THE LD. CIT(A PPEALS) ON 22.04.2014 AND 23.05.2014 AND THE HEARING FIXED THEREAFTER COU LD NOT BE ATTENDED BY THE ASSESSEE AS THERE WAS SOME MISCOMMUNICATION ABO UT THE EXACT DATE OF HEARING GIVEN BY THE LD. CIT(APPEALS). KEEPING IN V IEW THIS SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE, WHICH IS DULY SUPPORTED BY THE MATERIAL AVAILABLE ON RECORD INCLUDING ESPECIALLY T HE IMPUGNED ORDERS OF THE LD. CIT(APPEALS), I AM OF THE OPINION THAT THE LD. CIT(APPEALS) HAS NOT GIVEN PROPER AND SUFFICIENT OPPORTUNITY OF BEING HE ARD TO THE ASSESSEE I.T.A. NOS. 1901 & 1902/KOL./2014 ASSESSMENT YEARS: 2005-2006 & 2008-2009 PAGE 3 OF 3 WHILE DISPOSING OF HER APPEALS EX PARTE BY HIS IMPUGNED ORDERS AND THERE IS THUS A CLEAR VIOLATION OF PRINCIPLE OF NATURAL J USTICE. IN THAT VIEW OF THE MATTER, I SET ASIDE THE IMPUGNED ORDERS OF THE LD. CIT(APPEALS) AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEALS OF THE ASSESSEE FOR BOTH THE YEARS UNDER CONSIDERATION AFRESH ON MERIT AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE S HALL COMPLY WITH THE NOTICES ISSUED BY THE LD. CIT(APPEALS) AND SHALL EX TEND FULL COOPERATION TO THE LD. CIT(APPEALS) IN ORDER TO ENABLE HIM TO DISP OSE OF HER APPEALS EXPEDITIOUSLY WITHOUT ANY FURTHER DELAY. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE T REATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 10, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 10 TH DAY OF FEBRUARY, 2016 COPIES TO : (1) DR. UTTARA BHAR, FLAT NO. 4A, BASUNDHARA APARTMENT, 18, GOABAGAN STREET, KOLKATA-700 016 (2) INCOME TAX OFFICER, WARD-55(1), KOLKATA (3) COMMISSIONER OF INCOME-TAX (APPEALS)-XXXVI, 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.