Shri Joydeep Roy, Kolkata V. I.T.O.,Ward-6(3), Kolkata

ITA 212/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9625 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 18-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Depreciation; Opportunity of being heard; Set aside
• Section: 144; 250; 143(2); 20

Judgement Text

ITA NO. 212/KOL/2020 ASS ESSMENT YEAR: 2016-2017 SHRI JOYDEEP ROY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 212/KOL/2020 ASSESSMENT YEAR: 2016-2017 SHRI JOYDEEP ROY,.................................. ...................................APPELLANT N-76, PURBA PUTIARY DAKSHIN PARA, REGENT PARK, KOLKATA-700093 [PAN: AJSPR6044C] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-6(3), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI DHRUBAJYOTI ROY, JCIT, SR. D.R., FOR THE RESPO NDEN T DATE OF CONCLUDING THE HEARING : JULY 07, 2020 DATE OF PRONOUNCING THE ORDER : JULY 07, 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 07.01.2020 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 FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 07.12.2016 DECLARING TOTAL INCOME OF RS.5,65,190/-. THE SAID R ETURN WAS SELECTED FOR SCRUTINY AND A NOTICE UNDER SECTION 143(2) OF THE I NCOME TAX ACT, 1961 WAS ISSUED BY THE ASSESSING OFFICER TO THE ASSESSEE . THERE WAS, HOWEVER, ITA NO. 212/KOL/2020 ASS ESSMENT YEAR: 2016-2017 SHRI JOYDEEP ROY 2 NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE SA ID NOTICE ISSUED BY THE ASSESSING OFFICER UNDER SECTION 143(2) OF THE ACT A S WELL AS THE SUBSEQUENT NOTICES ISSUED BY HIM UNDER SECTION 142( 1) OF THE ACT. THE ASSESSING OFFICER, THEREFORE, WAS LEFT WITH NO OPTI ON BUT TO COMPLETE THE ASSESSMENT EX-PARTE TO THE BEST OF HIS JUDGMENT ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. IN THE ASSESSMENT SO COMPLETED UNDER SECTION 144 OF THE ACT VIDE AN ORDER DATED 15.12.2018, HE MADE THE FOLLOWING ADDITIONS TO THE TOTAL INCOME OF THE ASSESSEE:- (I) TRADING ADDITION BY APPLYING A HIGHER NET PROFIT RATE RS.7,47,470/ - (II) AGRICULTURAL INCOME RS.2,75,000/ - (III) GOLD LOAN RS.5,10,000/ - (IV) INTEREST INCOME RS. 89,172/ - (V) DISALLOWANCE OF DEDUCTION CLAIMED UNDER CHAPTER VI-A RS.1,54,000/ - (VI) DISALLOWANCE OF EXCESS DEPRECIATION CLAIMED ON GODOWN RS.4,94,700/ - 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 144, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF TH E ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HE ARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE AS SESSEE FOR NON- PROSECUTION VIDE HIS APPELLATE ORDER DATED 07.01.20 20 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. IN THE PRELIMINARY ISSUE RAISED IN GROUND NO. 1, THE ASSESSEE HAS CHALLENGED THE IMPUGNED ORDER PASS ED BY THE LD. CIT(APPEALS) EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION ON THE GROUND THAT THE SAID ORDER PASSE D BY THE LD. ITA NO. 212/KOL/2020 ASS ESSMENT YEAR: 2016-2017 SHRI JOYDEEP ROY 3 CIT(APPEALS) WITHOUT GOING INTO THE MERITS OF THE I SSUES RAISED IN THE APPEAL OF THE ASSESSEE IS NOT IN ACCORDANCE WITH TH E PROVISIONS OF SECTION 250(6) OF THE ACT. AS PER THE SPECIFIC PROVISION CO NTAINED IN SUB-SECTION (6) OF SECTION 250, THE LD. CIT(APPEALS) WAS REQUIR ED TO DISPOSE OF THE APPEAL OF THE ASSESSEE VIDE AN ORDER IN WRITING STA TING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBSERVED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON -PROSECUTION WITHOUT GOING INTO THE MERITS OF THE ISSUES RAISED IN THE S AID APPEAL DOES NOT COMPLY WITH THE MANDATORY REQUIREMENTS OF SUB-SECTI ON (6) OF SECTION 250 AND EVEN THE LD. D.R. HAS NOT BEEN ABLE TO DISP UTE THIS POSITION. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY T HE LD. CIT(APPEALS) EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE A PPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTE D TO MAKE DUE COMPLIANCE BEFORE THE LD. CIT(A) AND EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(A) TO DISPOSE OF THE APPEAL AFRESH 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 JULY 07, 2020 . SD/- (P.M. JAGTAP) VICE-PRESIDENT) KOLKATA, THE 7 TH DAY OF JULY, 2020 COPIES TO : (1) SHRI JOYDEEP ROY, N-76, PURBA PUTIARY DAKSHIN PARA, REGENT PARK, KOLKATA-700093 (2) INCOME TAX OFFICER, WARD-6(3), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 ITA NO. 212/KOL/2020 ASS ESSMENT YEAR: 2016-2017 SHRI JOYDEEP ROY 4 (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, K OLKATA; (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.