M/s Satramdas Dhalamal, Kolkata V. DCIT, Circle-33, Kolkata, Kolkata

ITA 2309/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1471 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 06-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIJAY SANTHALIA STAFF
• Keywords: Unexplained expenditure
• Section: 143(3)

Judgement Text

1 ITA NOS. 2309 & 2310/KOL/2016 ASSESSMENT YEARS: 2008-2009 & 2012-2013 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NOS. 2309 & 2310/KOL./2016 ASSESSMENT YEARS: 2008-2009 & 2012-2013 M/S. SATRAMDAS DHALAMAL,........................... ............................APPELLANT QUEENS MANSION, 12J, PARK STREET, KOLKATA-700071 [PAN: AAKFS 3772 M] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ..............RESPONDENT CIRCLE-33, KOLKATA, 10B, MIDDLETON ROW, 3 RD FLOOR, KOLKATA-700 071 APPEARANCES BY: SHRI VIJAY SANTHALIA, STAFF, FOR THE ASSESSEE SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, D.R., FOR TH E DEPARTMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 12, 2018 DATE OF PRONOUNCING THE ORDER : FEBRUARY 16, 2018 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST THE COMMON ORDER OF LD. COMMISSIONER OF INCOME TAX (APP EALS)-9, KOLKATA PASSED EX-PARTE DATED 29.09.2016 DISMISSING THE APPEALS OF THE ASS ESSEE FOR A.YS. 2008-09 AND 2012-13 FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A PARTNERSHI P FIRM, WHICH IS ENGAGED IN THE BUSINESS OF MANUFACTURING AND TRADIN G OF JEWELLERY. THE RETURNS OF INCOME FOR BOTH THE YEARS UNDER CONSIDER ATION WERE FILED BY IT ON 29.09.2008 AND 25.09.2012 DECLARING TOTAL INCOME OF RS.1,15,40,837/- AND RS.2,52,88,300/- FOR A.Y. 2008-09 AND 2012-13 R ESPECTIVELY. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) FOR A.Y. 2008-09, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESS ING OFFICER AT RS.1,15,63,160/-. THE SAID ASSESSMENT WAS SUBSEQUEN TLY REOPENED BY THE 2 ITA NOS. 2309 & 2310/KOL/2016 ASSESSMENT YEARS: 2008-2009 & 2012-2013 ASSESSING OFFICER AND IN THE ASSESSMENT COMPLETED U NDER SECTION 143(3)/147 VIDE AN ORDER DATED 30.06.2015, THE TOTA L INCOME OF THE ASSESSEE WAS DETERMINED BY HIM AT RS.1,34,06,235/- AFTER MAKING TWO ADDITIONS OF RS.1,15,192/- AND RS.17,27,883/- ON AC COUNT OF UNEXPLAINED EXPENDITURE AND THE ALLEGED INFLATED PURCHASES RESP ECTIVELY. THE ASSESSMENT FOR A.Y. 2012-13 WAS COMPLETED BY THE AS SESSING OFFICER UNDER SECTION 143(3) VIDE AN ORDER DATED 23.03.2015 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.2,81,04,003/- AF TER MAKING VARIOUS ADDITIONS/DISALLOWANCES AGGREGATING TO RS.28,15,703 /-. 3. AGAINST THE ORDERS PASSED BY THE ASSESSING OFFIC ER UNDER SECTION 143(3)/147 AND 143(3) FOR A.Y. 2008-09 AND 2012-13 RESPECTIVELY, THE APPEALS WERE PREFERRED BY THE ASSESSEE BEFORE THE L D. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE AS SESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEALS FOR HEARING F ROM TIME TO TIME, THE LD. CIT(APPEALS) PROCEEDED TO DISMISS THE SAID APPE ALS FOR NON- PROSECUTION VIDE HIS COMMON APPELLATE ORDER DATED 2 9.09.2016 PASSED EX- PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), TH E ASSESSEE HAS PREFERRED THESE APPEALS BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED ON BEHALF OF THE ASSESSEE, PROPER AND SUFFICIENT OPPORTUNITY OF BEIN G HEARD WAS NOT GIVEN BY THE LD. CIT(APPEALS) BEFORE DISMISSING ITS APPEA LS FOR BOTH THE YEARS UNDER CONSIDERATION FOR NON-PROSECUTION BY HIS IMPU GNED ORDER PASSED EX-PARTE. MOREOVER, AS PER SUB-SECTION (6) OF SECTION 250, T HE LD. CIT(APPEALS) WAS REQUIRED TO DISPOSE OF THE APPEALS OF THE ASSESSEE IN WRITING STATING THE POINTS FOR DETERMINATION, THE D ECISION THEREON AND THE REASON FOR THE DECISION. A PERUSAL OF THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS), HOWEVER, SHOWS THAT THE SAME DOES NOT FULFIL THE REQUIREMENT OF SECTION 250(6), INASMUCH AS, HE HAS DISMISSED THE APPEALS OF THE ASSESSEE FOR NON-PROSECUTION WITHOUT RENDERI NG ANY DECISION ON THE MERITS OF THE ISSUES RAISED THEREIN. WE, THEREF ORE, SET ASIDE THE 3 ITA NOS. 2309 & 2310/KOL/2016 ASSESSMENT YEARS: 2008-2009 & 2012-2013 IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) AND R EMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEALS OF THE ASSESSEE FOR BOTH THE YEARS UNDER CONSIDERATION AFRESH ON MERIT IN ACCORDANCE W ITH LAW AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF B EING HEARD. AS UNDERTAKEN BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. C IT(APPEALS) AND SHALL EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENA BLE HIM TO DISPOSE OF THE APPEALS EXPEDITIOUSLY. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH DAY OF FEBRUARY, 2018. SD/- SD/- (S.S.VISWANETHRA RAVI) (P.M. JA GTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 16 TH DAY OF FEBRUARY, 2018 COPIES TO : (1) M/S. SATRAMDAS DHALAMAL, QUEENS MANSION, 12J, PARK STREET, KOLKATA-700071 2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-33, KOLKATA, 10B, MIDDLETON ROW, 3 RD FLOOR, KOLKATA-700 071 (3) CIT(APPEALS)-9, KOLKATA, (4) CIT- , KOLKATA, (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.