Prasanta K. Bhattacharya, Hooghly V. ITO, Ward-2(4), Kolkata, Hooghly

ITA 2308/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1088 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GOUTAM PATRA
• Keywords: Principle of natural justice
• Section: 143(3); 69

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 2308/KOL/2016 ASSESSMENT YEAR: 2010-11 PRASANTA KUMAR BHATTACHARYA.... ...APPELLANT C/O S. N. BROTHERS LODGE P.O. BUROSHIBTALA P.S. CHINSURAH DIST:- HOOGHLY PIN 712 101 [PAN : AEOPB 9130 Q] INCOME TAX OFFICER, WARD-2(4), KOLKATA.. ..RESPONDENT AAYKAR BHAWAN, HOOGHLY G.T. ROAD KHADINA MORE P.O. CHINSURAH P.S. CHINSURAH DIST. HOOGHLY PIN 712 101 APPEARANCES BY: SHRI SOMNATH GHOSH, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI GOUTAM PATRA, ADDL. CIT, APPEARING ON BEHALF O F THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 18, 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 08, 2017 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-6, KOL KATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TA X ACT, 1961 (THE ACT), DT. 30/06/2016, FOR THE ASSESSMENT YEARS 20 10-11. 2. THERE IS A DELAY OF 83 DAYS IN FILING OF THE APP EAL. THE ASSESSEE FILED A PETITION SEEKING CONDONATION OF DELAY. I AM CONVINCED THAT THE 2 I.T.A. NO. 2308/KOL/2016 ASSESSMENT YEAR: 2010-11 PRASANTA KUMAR BHATTACHARYA ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FIL ING THE APPEAL IN TIME, HENCE THE DELAY IS CONDONED AND THE APPEAL AD MITTED. 3. THE ASSESSEE IS AN INDIVIDUAL AND CARRIES ON BUS INESS OF SAW MILLING, WHEAT BUSINESS, BANI MILLING ETC. AND RUNN ING A COLD STORAGE UNIT. HE FILED HIS RETURN OF INCOME 27/09/2010, DEC LARING LOSS OF RS.1,01,95,300/-. THE ASSESSING OFFICER PASSED AN O RDER U/S 143(3) OF THE ACT, DETERMINING THE TOTAL INCOME RS.5,84,528/- . IN THIS ORDER HE RECORDS THAT THE NOTICES SENT BY THE POSTAL AUTHORI TIES TO THE ASSESSEE WERE RETURNED BACK WITH REMARKS LEFT/INSUFFICIENT ADDRESS. HE PASSED AN ORDER MAKING HUGE ADDITIONS AS THE ASSESS EE HAS NOT CO- OPERATED IN THE PROCEEDINGS. 3.1. THE LD. CIT(A), ALSO PASSED AN EX-PARTE ORDER. 4. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE ASSESSING OFFICER AS WELL AS THE LD. CIT(A), HAS NOT CONSIDERED THE I SSUES PROPERLY ON MERITS. ALL THE ADDITIONS/DISALLOWANCES WERE MADE O N AN AD-HOC BASIS WITHOUT REFERENCE TO ANY MATERIAL ON RECORD. IT IS WELL SETTLED THAT EVEN A BEST JUDGMENT, ASSESSMENT SHOULD BE JUDICIOUS. IN FACT AND ADDITION HAS BEEN MADE U/S 69 OF THE ACT, FOR EXPENSES WHICH ARE ALREADY RECORDED IN THE BOOKS, WHICH IS NOT CORRECT IN LAW. SUCH DISALLOWANCE HAS TO BE DELETED. THE ASSESSE HAS DEMONSTRATED THA T HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LOWER AUTHORITIES ON THE DATES OF POSTING. 3 I.T.A. NO. 2308/KOL/2016 ASSESSMENT YEAR: 2010-11 PRASANTA KUMAR BHATTACHARYA 5. IN VIEW OF THE ABOVE DISCUSSION, ON THE GROUND O F NATURAL JUSTICE, I DEEM IT FIT AND PROPER TO SET ASIDE THIS ASSESSME NT TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORD ANCE WITH LAW. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE ASSESSEE SHALL CO-OPERATE IN THE ASSE SSMENT PROCEEDINGS. KOLKATA, THE 8 TH DAY OF NOVEMBER, 2017. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 08.11.2017 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. PRASANTA KUMAR BHATTACHARYA C/O S. N. BROTHERS LODGE P.O. BUROSHIBTALA P.S. CHINSURAH DIST:- HOOGHLY PIN 712 101 2. INCOME TAX OFFICER, WARD-2(4), KOLKATA AAYKAR BHAWAN, HOOGHLY G.T. ROAD KHADINA MORE P.O. CHINSURAH P.S. CHINSURAH DIST. HOOGHLY PIN 712 101 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES