Rajya Shree Goenka , Kolkata V. A.C.I.T.Circle-23(1), Hooghly

ITA 2197/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8924 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 24-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Opportunity of being heard; Set aside
• Section: 13; 148

Judgement Text

ITA NO. 2197/KOL/2019 ASSESSMENT YEAR: 2011-2012 RAJYA SHREE GOENKA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 2197/KOL/2019 ASSESSMENT YEAR: 2011-2012 RAJYA SHREE GOENKA,................................ ..................................APPELLANT BLOCK-A, 1 ST FLOOR, FLAT NO. 104, GREENWOOD HOUSING COMPLEX, KOLKATA-700052 [PAN: AKMPG9796R] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ....................RESPONDENT CIRCLE-23(1), HOOGHLY, AAYAKAR BHAWAN, KHADINA MORE, CHINSURAH, HOOGHLY-712101 APPEARANCES BY: SHRI NITESH SONI, FCA, FOR THE APPELLANT SHRI JAYANTA KHANRA, JCIT, SR. D.R., FOR THE RESPON DEN T DATE OF CONCLUDING THE HEARING : JANUARY 13, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 13, 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 27.06.2019 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 FILED HER RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 04.10.2018 IN RESPONSE TO THE NOTICE ISSUED BY THE ASSESSING OFFI CER UNDER SECTION 148 DECLARING TOTAL INCOME OF RS.1,30,840/-. IN THE ASS ESSMENT COMPLETED BY THE ASSESSING OFFICER UNDER SECTION 143(3)/147 VIDE AN ORDER DATED 02.11.2018, THE TOTAL INCOME OF THE ASSESSEE WAS DE TERMINED BY THE ASSESSING OFFICER AT RS.3,66,298/- AFTER MAKING ADD ITIONS OF RS.99,209/- ITA NO. 2197/KOL/2019 ASSESSMENT YEAR: 2011-2012 RAJYA SHREE GOENKA 2 AND RS.1,36,245/- ON ACCOUNT OF UNEXPLAINED INVESTM ENT AND UNEXPLAINED CASH CREDIT RESPECTIVELY. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3)/147, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING ON TWO OCCASIONS, THE LD. CIT(APPEALS) DISM ISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 27.06.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. COUN SEL FOR THE ASSESSEE HAS SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS INITI ALLY FIXED FOR HEARING BY THE LD. CIT(APPEALS) ON 17.06.2019. HE HAS SUBMI TTED THAT THE ASSESSEE SOUGHT ADJOURNMENT OF THE SAID HEARING AND ACCORDIN GLY THE HEARING WAS ADJOURNED BY THE LD. CIT(APPEALS) TO 26.06.2019. HE HAS SUBMITTED THAT EVEN THOUGH NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(APPEALS) ON 26.06.2019, A WRITTEN SUBMISSION WA S FILED BY THE ASSESSEE ON 27.06.2019. HE HAS SUBMITTED THAT THE L D. CIT(APPEALS), HOWEVER, PROCEEDED TO DISMISS THE APPEAL OF THE ASS ESSEE FOR NON- PROSECUTION VIDE HIS IMPUGNED ORDER DATED 27.06.201 9 WITHOUT TAKING INTO CONSIDERATION THE SAID WRITTEN SUBMISSION FILE D BY THE ASSESSEE. HE HAS URGED THAT THE MATTER MAY, THEREFORE, BE SENT B ACK TO THE LD. CIT(APPEALS) FOR DECIDING THE APPEAL OF THE ASSESSE E ON MERIT AFTER TAKING INTO CONSIDERATION THE SAID WRITTEN SUBMISSION. I F IND MERIT IN THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE AND SINCE THE LD. D.R. HAS ALSO NOT RAISED ANY OBJECTION FOR SENDING THE MATTE R BACK TO THE LD. CIT(APPEALS), I SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPALS) EX-PARTE AND REMIT THE MATTER BACK TO H IM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER TA KING INTO CONSIDERATION ITA NO. 2197/KOL/2019 ASSESSMENT YEAR: 2011-2012 RAJYA SHREE GOENKA 3 THE WRITTEN SUBMISSION STATED TO BE FILED BY THE AS SESSEE ON 27.06.2019 AND AFTER GIVING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING HEARD. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS) AND SHAL L EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT (APPEALS) 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 JANUARY 13, 2 020. SD/- (P.M. JAGTAP) VICE-PR ESIDENT) KOLKATA, THE 13 TH DAY OF JANUARY, 2020 COPIES TO : (1) RAJYA SHREE GOENKA, BLOCK-A, 1 ST FLOOR, FLAT NO. 104, GREENWOOD HOUSING COMPLEX, KOLKATA-700052 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-23(1), HOOGHLY, AAYAKAR BHAWAN, KHADINA MORE, CHINSURAH, HOOGHLY-712101 (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KO LKATA; (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.