Surendra Kumar Agarwal, Howrah V. ITO, Ward-46(4), Kolkata, Kolkata

ITA 2202/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4646 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-12-2014
• Court: TRIBUNAL
• Department Lawyers: PINAKI MUKHERJEE
• Keywords: Opportunity of being heard; Bonafide belief
• Section: 143(3)

Judgement Text

I.T.A. NO. 2202/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 2202 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 SHRI SURENDRA KUMAR AGARWAL,....................... ...................APPELLANT C/O. PROP.: M/S. JBS TUBE (INDIA), 122, J.N. MUKHERJEE ROAD, PLOT NO. 115, GHUSURI, HOWRAH-711 107 [PAN : ADCPA 8603 L] -VS.- INCOME TAX OFFICER,................................ ...............................RESPONDENT WARD-46(4), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE, FOR THE ASSESSEE SHRI PINAKI MUKHERJEE, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JUNE 13, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 10, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXX, KOLKATA D ATED 26.09.2014 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESS EE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS ENGAGED IN THE BUSINESS OF TRADING IN IRON AND STEEL IN THE NA ME AND STYLE OF HIS PROPRIETARY CONCERN M/S. JBS TUBES. THE RETURN OF I NCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 24.09.2009 DECLARING TOTAL INCOME AT RS.6,29,860/-. IN THE ASSESSMENT COMPLETE D UNDER SECTION 143(3) VIDE AN ORDER DATED 27.12.2011, THE TOTAL IN COME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.27,57 ,355/- AFTER MAKING CERTAIN ADDITIONS/DISALLOWANCES. I.T.A. NO. 2202/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 3 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE 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 AP PEAL OF THE ASSESSEE FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DIS POSED OF THE SAME VIDE HIS APPELLATE ORDER DATED 26.09.2014 PASSED EX PART E CONFIRMING MOST OF THE ADDITIONS MADE BY THE ASSESSING OFFICER. AGGRIE VED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED TH IS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. BEFORE US, T HE ASSESSEE HAS FILED AN AFFIDAVIT DATED 09.06.2016 EXPLAINING THE NON-COMPL IANCE BEFORE THE LD. CIT(APPEALS) AS UNDER:- (1) THAT I HAD FILED AN APPEAL BEFORE THE COMMISSI ONER OF INCOME TAX (APPEALS) BEING AGGRIEVED WITH THE ASSES SMENT ORDER DATED 27.12.2011. (2) THAT THE SAID APPEAL WAS DISMISSED BY THE LD. C IT(A) BY PASSING AN EX PARTE ORDER DUE TO NON-APPEARANCE OF ANYONE ON MY BEHALF BEFORE HIM. (3) THAT SHRI VIVEK JAISWAL, CA, HAVING HIS OFFICE AT 2A, GANESH CHANDRA AVENUE, COMMERCE HOUSE, KOLKATA-700 013 WAS ENGAGED IN THE INSTANT MATTER TO APPEAR BEF ORE THE LD. CIT(A) AND I WAS UNDER THE BONAFIDE BELIEF THAT PROPER COMPLIANCES WERE MADE FROM THE END OF SHRI V IVEK JAISWAL, CA. (4) THAT AFTER RECEIPT OF THE ORDER OF THE LD. CIT( A), IT HAD COME TO MY KNOWLEDGE THAT NO COMPLIANCE WAS MADE BY SHRI VIVEK JAISWAL, CA. (5) THAT I GIVE AN UNDERTAKING THAT I SHALL MAKE DU E COMPLIANCE IN CASE THE ABOVEMENTIONED CASE IS SENT BACK TO THE FILE OF THE LD. CIT(A). (6) THAT THE FACTS STATED IN PARA 1 AND 4 ARE TRUE TO THE BEST OF MY KNOWLEDGE AND BELIEF AND PARAGRAPH 5 IS AN UNDERTAKING GIVEN BY ME. I.T.A. NO. 2202/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 3 OF 3 KEEPING IN VIEW THE AVERMENTS MADE BY THE ASSESSEE IN THE AFFIDAVIT AS ABOVE, I AM SATISFIED THAT THERE WAS A SUFFICIENT C AUSE FOR THE NON- APPEARANCE ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(APPALS) WHEN HIS APPEAL WAS FIXED FOR HEARING FROM TIME OF TIME. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DISMI SSING THE APPEAL OF THE ASSESSEE EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DECIDING THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN IN TH E AFFIDAVIT FILED BEFORE ME, THE ASSESSEE SHALL MAKE DUE COMPLIANCE AND EXTE ND ALL THE POSSIBLE COOPERATION TO THE LD. CIT(APPEALS) IN ORDER TO ENA BLE HIM 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 AUGUST 10, 2 016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 10 TH DAY OF AUGUST, 2016 COPIES TO : (1) SHRI SURENDRA KUMAR AGARWAL, C/O. PROP.: M/S. JBS TUBE (INDIA), 122, J.N. MUKHERJEE ROAD, PLOT NO. 115, GHUSURI, HOWRAH-711 107 (2) INCOME TAX OFFICER, WARD-46(4), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-XXX, KOLK ATA; (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.