Vinod Gupta, Kolkata V. ITO, Ward-31(1),Kolkata, Kolkata

ITA 2268/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9136 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-12-2016
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: SHITAL KHEMKA
• Section: 143(3)

Judgement Text

I.T.A. NO. 2268/KOL./2016 ASSESSMENT YEAR: 2013-2014 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 2268/KOL/ 2016 ASSESSMENT YEAR: 2013-2014 VINOD GUPTA,....................................... ...................................APPELLANT 129, S.N. BANERJEE ROAD, KOLKATA-700 013 [PAN: ADWPG 5775 F] -VS.- INCOME TAX OFFICER,................................ ..............................RESPONDENT WARD-31(1), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700 016 APPEARANCES BY: SHRI SHITAL KHEMKA, FCA, FOR THE ASSESSEE MD. GHAYAS UDDIN, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MARCH 28, 2017 DATE OF PRONOUNCING THE ORDER : MARCH 31, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKATA DAT ED 29.09.2016 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FO R NON- PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 30.03.2014 DECLARING TOTAL INCOME OF RS.1,96,510/-. IN THE ASS ESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 25.01.2016 , THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICE R AT RS.36,04,480/-. AGAINST THE SAID ORDER, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIA NCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FROM TIME TO TIME FIXING THE SAID APPEAL FOR HEARINGS ON 09.05.2016, 06.06.2016 AND 0 4.08.2016, THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE V IDE HIS IMPUGNED I.T.A. NO. 2268/KOL./2016 ASSESSMENT YEAR: 2013-2014 PAGE 2 OF 3 ORDER PASSED EX-PARTE . AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), T HE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBU NAL. 3. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE COULD NOT ATTEND OR FURN ISH THE REQUISITE PAPERS TO THE AUTHORIZED REPRESENTATIVE FOR HEARING BEFORE THE LD. CIT(APPEALS) AS HIS SON SHRI ADITYA GUPTA, WHO IS M ENTALLY AND PHYSICALLY RETARDED, WAS UNDER MEDICAL DIAGNOSIS. SINCE THIS S UBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE IS DULY SUPPORTED BY T HE RELEVANT MEDICAL CERTIFICATES AS WELL AS THE AFFIDAVIT FILED BY THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEA RANCE ON THE PART OF THE ASSESSEE AT THE TIME OF HEARINGS FIXED DURING T HE COURSE OF APPELLATE PROCEEDINGS BEFORE THE LD. CIT(APPEALS). I, THEREFO RE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF T HE ASSESSEE AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING H EARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE B EFORE ME, THE ASSESSEE SHALL MAKE DUE AND PROPER COMPLIANCE BEFORE THE LD. CIT(APPEALS) IN ORDER TO ENABLE HIM TO DISPOSE OF HIS APPEAL EXPEDI TIOUSLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 31, 201 7. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 31 ST DAY OF MARCH, 2017 COPIES TO : (1) SHRI VINOD GUPTA, 129, S.N. BANERJEE ROAD, KOLKATA-700 013 (2) INCOME TAX OFFICER, WARD-31(1), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700 016 (3) COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKA TA; I.T.A. NO. 2268/KOL./2016 ASSESSMENT YEAR: 2013-2014 PAGE 3 OF 3 (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.