Madhu Chaurasia, Kolkata V. I.T.O., Ward- 29(3), Kolkata

ITA 234/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4702 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 02-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 10-02-2014
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Bonafide belief
• Section: 143(3)

Judgement Text

I.T.A. NO. 234/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 234 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 SMT. MADHU CHAURASIA,.............................. ................................APPELLANT PROP. OF M/S. SHREEJEE ENTERPRISE, 81A, S.P. MUKHERJEE ROAD, KOLKATA-700 026 [PAN : ACSPC 6504 B] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-29(3), KOLKATA, AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE, FOR THE ASSESSEE SHRI ARINDAM BHATTACHARYA, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 02, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 05, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XVI, KOLKATA D ATED 20.11.2013 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESS EE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS DEALING IN LPG CYLINDERS, BESIDES EARNING INCOME FROM MARRIAGE HALL AND TELECOM RELATED SERVICES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HER ON 23.09.2009 DECLARING TOTAL INCO ME OF RS.3,13,564/-. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 22.09.2011, THE TOTAL INCOME OF THE ASSESSEE WAS DE TERMINED BY THE I.T.A. NO. 234/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 3 ASSESSING OFFICER AT RS.25,84,780/- AFTER MAKING CE RTAIN ADDITIONS/DISALLOWANCES. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) CHALLENGING THE ADDITIONS/DISALLOWANCE S MADE BY THE ASSESSING OFFICER TO HER TOTAL INCOME. SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY H IM FIXING THE APPEAL OF THE ASSESSEE FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE BY HIS APPELLATE ORDER D ATED 20.11.2013 PASSED EX PARTE. AGGRIEVED BY THE SAID ORDER OF THE LD. CI T(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. BEFORE US, T HE ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING THE NON-COMPLIANCE BEFORE THE LD. CIT(APPEALS) AS UNDER:- (2) THAT I HAD FILED AN APPEAL BEFORE THE COMMISSI ONER OF INCOME TAX (APPEALS)-XVI, KOLKATA AGAINST ASSESSMEN T ORDER DATED 22.09.2011. (3) THAT THE APPEAL WAS DISPOSED BY THE LD. CIT(A), KOLKATA BY PASSING AN EXPARTE ORDER DUE TO NON-APPEARANCE O F ANYONE ON MY BEHALF BEFORE HIM. (4) THAT SHRI N.N. ROY, ADVOCATE, HAVING HIS OFFICE AT 7 NO. RABINDRA SARANI, KOLKATA-700 001, WAS ENGAGED IN TH E INSTANT MATTER TO APPEAR BEFORE THE LD. CIT(A) AND I WAS UNDER THE BONAFIDE BELIEF THAT PROPER COMPLIANCES W ERE MADE FROM THE END OF SHRI N.N. ROY, ADVOCATE. (5) THAT AFTER RECEIPT OF THE ORDER OF THE LD. CIT( A), IT CAME TO MY KNOWLEDGE THAT COMPLIANCE WAS NOT MADE BY SHR I N.N ROY, ADVOCATE, DUE TO SOME UNAVOIDABLE CIRCUMST ANCES. (6) THAT I GIVE AN UNDERTAKING THAT I SHALL MAKE DU E COMPLIANCE IN THE ABOVEMENTIONED CASE IF THE CASE I S SENT BACK TO THE FILE OF THE LOWER AUTHORITIES. I.T.A. NO. 234/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 3 OF 3 KEEPING IN VIEW THE AVERMENTS MADE BY THE ASSESSEE IN THE AFFIDAVIT AS ABOVE, I AM SATISFIED THAT THERE WAS A SUFFICIENT C AUSE FOR THE NON- APPEARANCE ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(APPALS) WHEN HER APPEAL WAS FIXED FROM TIME OF TIME. I, THEREFORE, S ET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DECIDING THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN IN TH E AFFIDAVIT FILED BEFORE ME, THE ASSESSEE SHALL NOT SEEK ANY ADJOURNMENT AND EXTEND ALL THE POSSIBLE COOPERATION TO THE LD. CIT(APPEALS) IN ORD ER TO ENABLE HIM TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 05, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 5 TH DAY OF AUGUST, 2016 COPIES TO : (1) SMT. MADHU CHAURASIA, PROP. OF M/S. SHREEJEE ENTERPRISE, 81A, S.P. MUKHERJEE ROAD, KOLKATA-700 026 (2) INCOME TAX OFFICER, WARD-29(3), KOLKATA, AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 (3) COMMISSIONER OF INCOME TAX (APPEALS)-XVI, KOLK ATA; (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.