Samir Kumar Dey , Hooghly V. ITO, Ward - 24(1), Hooghly , Hooghly

ITA 2202/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4704 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 16-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: K M ROY
• Keywords: Unexplained investment
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2202/KOL/2017 (ASSESSMENT YEAR-2010-11) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 15.02.2017 PASSED BY CIT(A)-6, KOLKATA U/S 263/143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) FOR AY 2010-11. 2. THIS APPEAL FILED WITH A DELAY OF 168 DAYS AND WE FIND THE REASONS STATED BY THE LD.AR IN THE AFFIDAVIT ARE BONAFIDE AND REALLY PREVENTED THE APPELLANT-ASSESSEE TO FILE THIS APPEAL IN TIME. THEREFORE, DELAY OF 168 DAYS ARE CONDONED. 3. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED FROM THE RECORD THAT THE ASSESSEE RAISED AS MANY GROUNDS INVOLVING ASSUMPTION OF JURISDICTION U/S 263 AND THE ADDITION INVOLVING ON ACCOUNT OF SUNDRY CREDITORS AND UNEXPLAINED INVESTMENT BEFORE THE CIT(A). BUT, HOWEVER, NO REPRESENTATION WHATSOEVER WAS MADE IN THE FIRST APPELLATE PROCEEDINGS IN SUPPORT OF THE CLAIM OF THE ASSESSEE. IT IS CLEAR FROM PARA 5.2 SAMIR KUMAR DEY, MAHESHPUR, SUGANDHYA, DIST.-HOOGHLY-712102. PAN-ADAPD0133G VS ITO, WARD-24(1), HOOGHLY-712101. (APPELLANT) (RESPONDENT) APPELLANT BY SH. K.M.ROY, FCA RESPONDENT BY SH.C.J.SINGH, SR.DR DATE OF HEARING 29.11.2018 DATE OF PRONOUNCEMENT 13.02.2019 ITA NO.2202/KOL/2017 (ASSESSMENT YEAR-2010-11) PAGE | 2 AND 6.2 OF THE IMPUGNED ORDER WHICH CLEARLY SHOWS THAT THE ASSESSEE COULD NOT FILE ANY SUBMISSIONS IN SUPPORT OF ITS CLAIM. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND SUBMISSIONS OF LD.AR & LD.DR, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH JURISDICTION. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF HIS CONTENTION. THE ASSESSEE SHALL CO- OPERATE IN THE FIRST APPELLATE PROCEEDINGS FOR A SPEEDY DISPOSAL OF THIS APPEAL. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.02.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ DATE:- 13.02.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- SAMIR KUMAR DEY, MAHESHPUR, SUGANDHYA, DIST.-HOOGHLY- 712102. 2. RESPONDENT- ITO, WARD-24(1), HOOGHLY-712101. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA