Uday Agarwal, Kolkata V. The ITO, Ward-45(1), Kolkata, Kolkata

ITA 1917/KOL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6372 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 30-09-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Keywords: Salary income; Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM] I.T.A. NO. 1917/KOL/2016 ASSESSMENT YEAR: 2008-09 UDAY AGARWAL...................................................................APPELLANT CF-326, SALT LAKE CITY, SECTOR -1, KOLKATA 700 064 [PAN: ACTPA 5355 K] ITO, WARD 45(1) KOLKATA...................................RESPONDENT 3, GOVT. PLACE, KOLKATA 700 001. APPEARANCES BY: SHRI SIDDHARTH AGARWAL, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MAY 31, 2018 DATE OF PRONOUNCING THE ORDER : JUNE 08, 2018 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS) 21, KOLKATA PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUAL WHO DERIVES INCOME FROM SALARY, OTHER SOURCE AND CAPITAL GAIN. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 27.09.2008 DECLARING A TOTAL INCOME OF RS. 1,38,907/-. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 28.12.2010, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 11,68,610/- AFTER MAKING AN ADDITION OF RS. 10,29,701/- ON ACCOUNT OF UNEXPLAINED MONEY UNDER SECTION 69. 3. AGAINST THE ORDER PASSED BY THE A.O. U/S 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS 2 I.T.A. NO. 1917/KOL/2016 ASSESSMENT YEAR: 2008-09 UDAY AGARWAL NO COMPLIANCE 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(A) DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 15.04.2016 PASSED EX-PARTE. 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. IN SUPPORT OF THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL CHALLENGING THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THERE WAS A CHANGE IN THE ADDRESS OF THE ASSESSEE AND THE SAME WAS DULY INFORMED TO THE OFFICE OF THE LD. CIT(A) IN WRITING VIDE A LETTER SUBMITTED ON 16.08.2011. IT APPEARS THAT THE LD. CIT(A) HOWEVER ISSUED THE NOTICES OF HEARINGS AT THE OLD ADDRESS OF THE ASSESSEE AND SINCE THE ASSESSEE DID NOT RECEIVE THE SAID NOTICES, HE COULD NOT COMPLY WITH SAME. AS RIGHTLY CONTENDED BY THE LEARNED COUNSEL FOR THE ASSESSEE, THERE WAS THUS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(A) WHEN HIS APPEAL WAS FIXED FOR HEARING FROM TIME TO TIME AND THIS POSITION CLEARLY EVIDENT FROM RECORD IS NOT DISPUTED EVEN BY THE LEARNED DR. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE AND REMIT THE MATTER BACK TO HIM DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 I.T.A. NO. 1917/KOL/2016 ASSESSMENT YEAR: 2008-09 UDAY AGARWAL 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JUNE, 2018. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER DATED: 08/06/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. UDAY AGARWAL, CF-326, SALT LAKE CITY, SECTOR 1, KOLKATA -700 064. 2. ITO WARD 45(1), 3, GOVT. PLACE, KOLKATA 700 001. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA