Arunanshu Mondal, Kolkata V. ITO, Ward 58(4)/ Kolkata, Kolkata

ITA 2230/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1646 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 24-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD

Judgement Text

1 ITA NO.2230/K/2016 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KO LKATA BEFORE: SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUD ICIAL MEMBER I.T.A NO. 2230/K OL/2016 A.Y: 2009 -10 ARUNANSHU MONDAL VS. I.T.O., WARD 58(4) , KOLKATA PAN: AKKPM1020E [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : NONE APPEARED/ADJ.PETITION NOT FILED FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJEE, ADDL.CIT, LD.SR.DR DATE OF HEARING : 31-01-2018 DATE OF PRONOUNCEMENT : 02-02-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 21, KOLKATA DT. 18-01-2016 FOR THE A.Y 2009-10, WHEREIN HE CONFIRMED THE PENAL TY OF RS. 4,20,248/- IMPOSED U/S. 271(1)(C) OF THE ACT BY TH E AO BY EX-PARTE . 2. THE ONLY ISSUE TO BE DECIDED AS TO WHETHER THE C IT-A EX PARTE IS JUSTIFIED IN CONFIRMING THE PENALTY OF RS. 4,20, 248/- IMPOSED BY THE AO U/S.271(1)(C) OF THE ACT. 3. AT THE TIME OF HEARING BEFORE US, IT IS NOTICED THAT NEITHER ANY ONE APPEARED NOR FILED ANY ADJOURNMENT PETITION ON BEHALF OF ASSESSEE INSPITE OF SERVICE OF NOTICE ISSUED BY THE REGISTRY. THEREFORE, AFTER PERUSING THE CASE RECORD AND HEARING THE LD.D R, WE PROCEED TO DISPOSE OF THE APPEAL ON THE BASIS OF MATERIAL AVAI LABLE ON RECORD. 4. THE LD. DR SUBMITS THAT THE ASSESSEE DID NOT APP EAR BEFORE THE CIT-A AND ALSO FAILED TO GIVE EXPLANATION IN CANCEL LING THE PENALTY IMPOSED BY THE AO U/S. 271(1)(C) OF THE ACT. THE AO INITIATED PENALTY PROCEEDINGS U/S. 271(1)(C) OF THE ACT FOR CONCEALME NT OF INCOME AND 2 ITA NO.2230/K/2016 FOR NON EXPLANATION, THE AO WAS JUSTIFIED IN IMPOSI NG THE SAME, WHICH WAS CONFIRMED BY THE CIT-A BY EX PARTE. 5. ON PERUSAL OF RECORDS, WE FIND THAT NEITHER THE ASSESSEE NOR ANY REPRESENTATIVE ON BEHALF OF THE ASSESSEE APPEAR ED BEFORE THE CIT-A TO PROSECUTE HIS CASE BY RENDERING PROPER EXP LANATION. ACCORDING TO CIT-A, THE ASSESSEE AVAILED OPPORTUNIT IES OF BEING HEARD, BUT HE FAILED TO SUBMIT ANY EVIDENCE OR EXPL ANATION TO SUBSTANTIATE HIS CLAIM AS MADE IN THE GROUNDS OF AP PEAL. WE FIND THAT BEFORE THE CIT-A THERE WAS NO REPRESENTATION OR EXP LANATION ON BEHALF OF THE ASSESSEE IN CANCELLING THE IMPUGNED P ENALTY AND IN SUBSTANTIATING HIS CLAIM BY ANY EVIDENCE AND EXPLAN ATION. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE AS SESSEE, FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF NA TURAL JUSTICE ONE MORE OPPORTUNITY SHOULD BE GIVEN BY THE CIT-A TO TH E ASSESSEE TO SUBSTANTIATE HIS CLAIM. IN VIEW OF ABOVE, WE DEEM I T FIT AND PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT-A TO DECID E THE ISSUE IN HAND AFRESH BY GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY ADJOURNME NT. THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES AND EXPLANATION IN SUPPORT OF HIS CONTENTION AND CLAIM. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 02- 02-2018 SD/- SD/- WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 02-02-2018 3 ITA NO.2230/K/2016 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: SHRI ARUNANSHU MONDAL H/1-18, S.L SARANI, P.O ASWININAGAR, KOLKATA-700059 . 2 RESPONDENT :INCOME TAX OFFICER, WARD 58(4) 169, A.J.C BOSE ROAD, KOLKATA-700014. 54, RAFI AHMED KIDWAI ROAD, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA