Sanat Singharoy, Kolkata V. I.T.O.,Ward-51(3), Kolkata

ITA 1921/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1313 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 14-08-2019
• Court: TRIBUNAL

Judgement Text

ITA NO. 1921/KOL/2019 ASSESSMENT YEAR: 2011-2012 SANAT SINGHAROY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 1921/KOL/2019 ASSESSMENT YEAR: 2011-2012 SANAT SINGHAROY,................................... ....................................APPELLANT GROUND FLOOR, MOHISPOTA, NATAGARH, 24-PARGANAS, KOLKATA-700113 [PAN: ANIPS0738A] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-51(3), KOLKATA, DS-II, 2 ND FLOOR, UTTARAPAN SHOPPING COMPLEX, MANIKTALLA CIVIC CENTRE, ULTADANGA, KOLKATA-700 054 APPEARANCES BY: SHRI MANISH TIWARI, FCA, FOR THE APPELLANT SHRI SANKAR HALDER, JCIT, SR. D.R , FOR THE RESPONDEN T DATE OF CONCLUDING THE HEARING : SEPTEMBER 06, 201 9 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 06, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KOLKATA ZONE) :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLKATA DA TED 08.07.2019 PASSED EX-PARTE WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS CARRYING ON THE BUSINESS AS REAL ESTATE AGENT. THE RETURN OF IN COME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 29.09.2011 DECLAR ING TOTAL INCOME OF RS.8,65,040/-. ALTHOUGH THE SAID RETURN WAS INITIAL LY ACCEPTED BY THE ASSESSING OFFICER UNDER SECTION 143(1), THE ASSESSM ENT WAS SUBSEQUENTLY REOPENED BY HIM AND A NOTICE UNDER SECTION 148 WAS ISSUED AFTER ITA NO. 1921/KOL/2019 ASSESSMENT YEAR: 2011-2012 SANAT SINGHAROY 2 RECORDING THE REASON. IN REPLY, A LETTER WAS FILED BY THE ASSESSEE ON 25.08.2014 STATING THAT THE RETURN ORIGINALLY FILED ON 29.09.2011 MAY BE TREATED AS THE RETURN FILED IN RESPONSE TO NOTICE I SSUED UNDER SECTION 148. THEREAFTER THE ASSESSMENT WAS COMPLETED BY THE ASSE SSING OFFICER UNDER SECTION 147/143(3) VIDE AN ORDER DATED 14.03.2016 W HEREBY HE DETERMINED THE TOTAL INCOME OF THE ASSESSEE AT RS.7 ,17,58,690/- AFTER MAKING VARIOUS ADDITIONS/DISALLOWANCES. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 147/143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON T HE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED T HE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORD ER DATED 08.07.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBU NAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT O F THE PRELIMINARY ISSUE RAISED IN THIS APPEAL CHALLENGING THE IMPUGNED ORDE R PASSED BY THE LD. CIT(APPEALS) EX-PARTE, THE LD. COUNSEL FOR THE ASSE SSEE HAS SUBMITTED THAT THE ASSESSEE IS SUFFERING FROM VARIOUS AILMENTS AND DUE TO HIS UNSOUND MEDICAL CONDITION, HE COULD NOT APPEAR BEFORE THE L D. CIT(APPEALS) WHEN HIS APPEAL WAS FIXED FOR HEARING. KEEPING IN VIEW T HIS SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSE SSEE WHEN HIS APPEAL WAS CALLED FOR HEARING BEFORE THE DL. CIT(APPEALS) FROM TIME TO TIME. MOREOVER, THE LD. CIT(APPEALS) AS PER THE PROVISION S OF SUB-SECTION (6) OF SECTION 250 WAS REQUIRED TO DISPOSE OF THE APPEAL O F THE ASSESSEE VIDE ORDER IN WRITING STATING THE POINTS FOR DETERMINATI ON, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBS ERVED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DOES NOT COMPLY WITH ITA NO. 1921/KOL/2019 ASSESSMENT YEAR: 2011-2012 SANAT SINGHAROY 3 THESE REQUIREMENTS. WE, THEREFORE, SET ASIDE THE IM PUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATT ER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON M ERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT(APPEAL S) AND SHALL EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON SEPTEMBER 06 , 2019. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER V ICE-PRESIDENT (KZ) KOLKATA, THE 6 TH DAY OF SEPTEMBER, 2019 COPIES TO : (1) SANAT SINGHAROY, GROUND FLOOR, MOHISPOTA, NATAGARH, 24-PARGANAS, KOLKATA-700113 (2) INCOME TAX OFFICER, WARD-51(3), KOLKATA, DS-II, 2 ND FLOOR, UTTARAPAN SHOPPING COMPLEX, MANIKTALLA CIVIC CENTRE, ULTADANGA, KOLKATA-700 054 (3) COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLKA TA, (4) COMMISSIONER OF INCOME TAX, KOLKATA- , KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.