M/s. H.L. Mondal , Hooghly V. ITO, Ward - 23(2), Hooghly , Hooghly

ITA 197/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7599 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 08-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M D SHAH
• Keywords: Opportunity of being heard
• Section: 271(1)(c); 143(3)

Judgement Text

ITA NO. 197/KOL/2018 A.Y. 2004-2 005 M/S. H.L. MONDAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 197/KOL/2018 ASSESSMENT YEAR: 2004-2005 M/S. H.L. MONDAL,.................................. ........................................APPELLANT 71, G.T. ROAD, RISHRA, HOOGHLY, WEST BENGAL-712 248 [PAN: AADFH 2723 E] -VS.- INCOME TAX OFFICER,................................ .......................................RESPONDENT WARD-23(2), HOOGHLY, CHINSURAH, HOOGHLY-712 101 APPEARANCES BY: SHRI M.D. SHAH, A.R, FOR THE APPELLANT SHRI SANKAR HALDER, JCIT, SR. D.R , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 10, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 10, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA DAT ED 10.11.2017, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE AS BARRED BY LIMITATION. 2. THE ASSESSEE IN THE PRESENT CASE IS A PARTNERSHI P FIRM. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED B Y IT ON 28.10.2004 DECLARING TOTAL INCOME OF RS.25,056/-. IN THE ASSES SMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 18.05.2007, ADDI TIONS, INTER ALIA, OF RS.27,09,235/- WERE MADE BY THE ASSESSING OFFICER T O THE TOTAL INCOME OF THE ASSESSEE ON ACCOUNT OF SUPPRESSED PURCHASES AMO UNTING TO RS.19,30,412/- AND INFLATED PURCHASES AMOUNTING TO RS.7,78,823/-. ON CONFIRMATION OF THE SAID ADDITIONS BY THE LD. CIT(A PPEALS) AS WELL AS BY ITA NO. 197/KOL/2018 A.Y. 2004-2 005 M/S. H.L. MONDAL 2 THE TRIBUNAL IN THE QUANTUM PROCEEDINGS, PENALTY PR OCEEDINGS UNDER SECTION 271(1)(C) WERE INITIATED BY THE ASSESSING O FFICER AND SINCE THERE WAS NO EXPLANATION OFFERED BY THE ASSESSEE IN RESPO NSE TO THE SHOW-CAUSE NOTICE ISSUED DURING THE COURSE OF THE SAID PROCEED INGS, THE ASSESSING OFFICER IMPOSED A PENALTY OF RS.9,48,233/- UNDER SE CTION 271(1)(C) OF THE INCOME TAX ACT, 1961. 3. THE PENALTY IMPOSED BY THE ASSESSING OFFICER UND ER SECTION 271(1)(C) WAS CHALLENGED BY THE ASSESSEE IN THE APP EAL FILED BEFORE THE LD. CIT(APPEALS). THERE WAS, HOWEVER, A DELAY OF 30 DAYS ON THE PART OF THE ASSESSEE IN FILING THE SAID APPEAL AND SINCE TH ERE WAS NO PETITION FILED BY THE ASSESSEE SEEKING CONDONATION OF THE SAID DEL AY, THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE B Y TREATING THE SAME AS BARRED BY LIMITATION. 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. THE LD. COUN SEL FOR THE ASSESESE HAS SUBMITTED THAT SHRI SAMIRAN DAS, ACCOUNTANT OF THE ASSESEE-FIRM WAS ON LEAVE DURING THE RELEVANT PERIOD FROM 28 TH JULY, 2015 TO 10 TH AUGUST, 2015 AND SINCE HE WAS RESPONSIBLE FOR COORDINATING ALL T AXATION MATTERS, THERE WAS A DELAY OF ABOUT 20 DAYS ON THE PART OF THE ASS ESSEE IN FILING THE APPEAL BEFORE THE LD. CIT(APPEALS). SINCE THIS SUBM ISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE IS DULY SUPPORTED BY AN AF FIDAVIT FILED BY THE PARTNER OF THE ASSESSEE-FIRM, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY ON THE PART OF THE ASSESSEE IN FILING ITS APPEAL BEFORE THE LD. CIT(APPEALS). WE, THEREFORE, CONDONE THE SA ID DELAY AND REMIT THE MATTER BACK TO THE LD. CIT(APPEALS) FOR DISPOSING O F THE APPEAL OF THE ASSESSEE ON MERIT AFTER GIVING PROPER AND SUFFICIEN T OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO. 197/KOL/2018 A.Y. 2004-2 005 M/S. H.L. MONDAL 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 10, 2019. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER V ICE-PRESIDENT (KZ) KOLKATA, THE 10 TH DAY OF JANUARY, 2019 COPIES TO : (1) M/S. H.L. MONDAL, 71, G.T. ROAD, RISHRA, HOOGHLY, WEST BENGAL-712 248 (2) INCOME TAX OFFICER, WARD-23(2), HOOGHLY, CHINSURAH, HOOGHLY-712 101 (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKAT A, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.