Mahabir Prasad Jain, Kolkata V. ITO, Ward - 35(4), Kolkata, Kolkata

ITA 2178/KOL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48227 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2011
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 08-12-2010
• Court: TRIBUNAL
• Department Lawyers: D J MEHTA
• Assessee Lawyers: NABIN DEWAN
• Keywords: Income from undisclosed sources; Opportunity of being heard
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE . . , ! '# '# '# '# /AND ' # , ! ) [BEFORE HONBLE SHRI S. V. MEHROTRA, AM & HONBLE S RI MAHAVIR SINGH, JM] #$ #$ #$ #$ / I.T.A NO. 2178/KOL/2010 %& ''( %& ''( %& ''( %& ''(/ // / ASSESSMENT YEAR: 2005-06 MAHABIR PRASAD JAIN VS. INCOME-TAX OFFICER, WD-3 5(4), KOLKATA (PAN-ACPPJ 2475 F) ( *+ /APPELLANT ) (,-*+/ RESPONDENT ) *+ . / / FOR THE APPELLANT: SHRI NABIN DEWAN ,-*+ . / / FOR THE RESPONDENT: SHRI D. J. MEHTA 0 / ORDER PER MAHAVIR SINGH, JM/ ' # ' # ' # ' # , ! ! ! ! : THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A)-XX, KOLKATA IN APPEAL NO.315/CIT(A)-XX/WD-35(4)/07-08/KOL VIDE DATED 16 TH SEPTEMBER, 2010. THE ASSESSMENT WAS FRAMED BY ITO, WD-35(4), KOLKATA U/S. 143(3)(II) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2005- 06 VIDE HIS ORDER DATED 09.11.2007. 2. THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE I S AGAINST THE ORDER OF CIT(A) CONFIRMING THE ADDITION MADE BY ASSESSING OFFICER UNDER THE HE AD INCOME FROM UNDISCLOSED SOURCES. FOR THIS, THE ASSESSEE HAS RAISED THE FOLLOWING FOU R GROUNDS: 1. THAT THE ORDER DATED 16.09.2010 PASSED BY THE L D. CIT(A)-XX, KOL IN APPEAL NO. 315/CIT(A)-XX/WD.35(4)/07-08/KOL IS BAD IN LAW AS W ELL AS IN FACT, BASED UPON HYPOTHETICAL ASSUMPTIONS, CONTRARY TO THE FACTS AND CIRCUMSTANCES OF THE CASE AND/OR IS NOT JUSTIFIED. 2. THAT PROPER OPPORTUNITY OF BEING HEARD WAS NOT P ROVIDED TO THE ASSESSEE APPELLANT. 3. THAT THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ADDITION OF RS.11,43,207/- MADE BY THE LD. ITO WD-35(4), KOL IN HIS ORDER U/S. 143(3) DATE D 09.11.2007 ON ACCOUNT OF ALLEGED INCOME FROM UNDISCLOSED SOURCES. 4. THAT THE APPELLANT CRAVES LEAVE TO ADD, AMEND AN D/OR WITHDRAW ANY GROUND(S) OF APPEAL BEFORE OR AT THE TIME OF HEARING. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. AT THE TIME OF HEARING BEFORE US, THE LD. COUNSEL F OR THE ASSESSEE SUBMITTED THAT PROPER OPPORTUNITY OF BEING HEARD WAS NOT PROVIDED BY CIT( A), WHICH CAN BE VERIFIED FROM IMPUGNED 2 ITA 2178/K/2010 MAHABIR PRASAD JAIN. A.Y.2005-06 ORDER AND HE URGED BENCH TO RESTORE THE MATTER TO T HE FILE OF CIT(A) FOR CONSIDERATION AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEA RD TO ASSESSEE. LD. DR APPEARING FOR THE REVENUE RELIED ON THE ORDERS OF THE LOWER AUTHORITI ES. WE FIND THAT CIT(A) PASSED THE IMPUGNED ORDER EX PARTE, THEREFORE, IN THE INTEREST OF NATUR AL JUSTICE AND FAIR PLAY, WE RESTORE THE MATTER TO THE FILE OF CIT(A) FOR CONSIDERATION AFRESH AFTER P ROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESSEE IS ALSO DIRECTED T O COOPERATE IN THE APPELLATE PROCEEDINGS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- . . ! ' '' ' # # # # , ! (S. V. MEHROTRA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 1 1 1 1) )) ) DATED 28TH JUNE, 2011 '23 %45 6' JD.(SR.P.S.) 0 . ,7 87'9- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT SHRI MAHABIR PRASAD JAIN, C/O, A. K. KH EMKA, 8, GANESH CH. AVENUE, 1 ST FLOOR, SAHA COURT, KOLKATA-13. 2 ,-*+ / RESPONDENT, ITO, WARD-35(4), KOLKATA. . 3 . 0% ( )/ THE CIT(A), KOLKATA 4. 0% / CIT, KOLKATA 5 . '? ,% / DR, KOLKATA BENCHES, KOLKATA -7 ,/ TRUE COPY, 0%@/ BY ORDER, #5 /ASSTT. REGISTRAR .