M/s. Biswajit Samanta Trust, Howrah V. ITO, Ward - 46(2), Kolkata , Kolkata

ITA 2388/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1292 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 27-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAILEN SAMADDAR
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM] I.T.A. NO. 2388/KOL/2017 ASSESSMENT YEAR: 2013-14 M/S. BISWAJIT SAMANTA TRUST...................................APPELLANT 61/A.F. ROAD,BELGACHIA, HOWRAH 711 108 [PAN: AABTB 5961 A] I.T.O. WARD 46(2) KOLKATA,...........................RESPONDENT 3, GOVERNMENT PLACE (W), KOLKATA 700 001 APPEARANCES BY: SHRI MIRAJ D SHAH, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI SAILEN SAMADDAR, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 21, 2018 DATE OF PRONOUNCING THE ORDER : MARCH 21, 2018 ORDER PER P.M. JAGTAP, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS) 14, KOLKATA DATED 31.08.2017 PASSED EX-PARTE WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT IS AN AOP (TRUST) WHICH FILED ITS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION ON 03.03.2014 DECLARING A TOTAL INCOME OF RS. 1,64,270/- AND SHOWING TAX PAYABLE THEREON AT NIL. THE SAID RETURN WAS PROCESSED UNDER SECTION 143(1) OF THE ACT AND ALTHOUGH THE TOTAL INCOME AS DECLARED BY THE ASSESSEE WAS ACCEPTED IN THE INTIMATION ISSUED UNDER SECTION 143(1), TAX PAYABLE THEREON WAS DETERMINED AT RS. 50759/- AND INTEREST OF RS. 14551/- WAS ALSO CHARGED UNDER SECTION 234A/B/C. 2 I.T.A. NO. 2388/KOL/2017 ASSESSMENT YEAR: 2013-14 M/S. BISWAJIT SAMANTA TRUST 3. AGAINST THE INTIMATION ISSUED UNDER SECTION 143(1), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY THE LD. CIT(A) FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, HE DISMISSED THE SAME VIDE HIS APPELLATE ORDER DATED 31.08.2017 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE WAS NOT WELL DURING THE RELEVANT PERIOD AND DUE TO HIS ILL HEALTH, HE COULD NOT APPEAR BEFORE THE LD. CIT(A) TO ARGUE THE CASE OF THE ASSESSEE. HE HAS ALSO FILED AN AFFIDAVIT OF THE SAID REPRESENTATIVE OF THE ASSESSEE IN SUPPORT AND KEEPING IN VIEW THE SAME, I AM SATISFIED THAT THERE WAS SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(A) WHEN ITS APPEAL WAS FIXED FOR HEARING FROM TIME TO TIME. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST MARCH, 2018. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER 3 I.T.A. NO. 2388/KOL/2017 ASSESSMENT YEAR: 2013-14 M/S. BISWAJIT SAMANTA TRUST DATED: 21/03/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. BISWAJIT SAMANTA TRUST, 61/A.F. ROAD, BELGACHIA, HOWRAH 711 108. 2. ITO WARD 46(2), 3, GOVERNMENT PLACE (W), KOL -1. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA