Sri Krishna ChandraSekhar, V. ITO, Wd.3(4), Kolkata,

ITA 2396/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1448 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 21-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

1 ITA NO.2396/KOL/2016 SRI KRISHNA CHANDRA SEKHAR, AY- 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] I.T.A. NO. 2396/KOL/2016 ASSESSMENT YEAR: 2012-13 SRI KRISHNA CHANDRA SEKHAR (PAN: AVLPS2124D) VS. INCOME-TAX OFFICER, WD-3(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 19.02.2018 DATE OF PRONOUNCEMENT 28.02.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL . CIT ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-1, KOLKATA DATED 02.08.2016 FOR AY 2012-13 ON THE FOLLOWING GROUNDS: 1. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE ASSESSMENT ORDER WAS FRAMED U/S 143(3) WITHOUT GIVING SUFFICIE NT OPPORTUNITY OF BEING HEARD TO THE APPELLANT AND IN THAT VIEW OF THE MATTER THE ASSESS MENT MAY KINDLY BE CANCELLED AND SET ASIDE BACK TO THE FILE OF THE ASSESSING OFFICER. 2. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE CIT(APPEALS) ERRED IN LAW AND ON FACTS IN DECIDING THE APPEAL EX -PARTE WITHOUT GIVING THE APPELLANT SUFFICIENT OPPORTUNITY OF BEING HEARD AND IN THAT V IEW OF THE MATTER THE APPELLATE ORDER PASSED BY THE CIT(APPEALS) MAY KINDLY BE SET ASIDE AND/OR CANCELLED AND RESTORED BACK TO THE FILE OF THE CIT(APPEALS) AND/OR THE ASSESSING O FFICER 3. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE, THE AO ERRED IN LAW AND ON FACTS IN TREATING THE ADVANCES OF RS.67,50,315/- RE CEIVED FROM CUSTOMERS TO BE BOGUS AND THAT THE IMPUGNED ADDITION DESERVES TO BE DELETED I N FULL. 4. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE AO ERRED IN ASSESSING THE OUTSTANDING CREDITORS TO BE BOGUS AND THEREBY MAKING ADDITION OF RS.2,15,480/- 5. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE AO ERRED IN FACTS & IN LAW IN TREATING THE AGRICULTURAL RECEIPTS OF R S.1,92,500/- TO BE IN-GENUINE AND THEREBY ASSESSING IT AS TAXABLE INCOME. 2 ITA NO.2396/KOL/2016 SRI KRISHNA CHANDRA SEKHAR, AY- 2012-13 6. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE AGRICULTURAL RECEIPTS OF THE APPELLANT ARE GENUINE AND IN THAT V IEW OF THE MATTER THE AA BE DIRECTED TO ALLOW THE EXEMPTION CLAIMED IN RESPECT OF SUCH INCO ME U/S 10(1) OF THE INCOME-TAX ACT, 1961. 7. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE AO WAS FACTUALLY AS WELL AS LEGALLY UNJUSTIFIED IN ASSESSING SUM OF RS.2,47,951/- AS UNDISCLOSED RECEIPTS FROM CONTRACTUAL JOBS. 2. THOUGH AT THE TIME OF HEARING BEFORE US, LD. COU NSEL FOR THE ASSESSEE WAS NOT PRESENT, WE NOTE FROM A PERUSAL OF THE IMPUGNED ORD ER THAT IT IS AN EX PARTE ORDER PASSED WITHOUT GOING INTO THE MERIT OF THE CASE AT ALL. T HE FIRST AND SECOND GROUND OF APPEAL PREFERRED BY THE ASSESSEE/APPELLANT IS AGAINST THE ACTION OF THE LD. CIT(A) IN NOT GRANTING REASONABLE OPPORTUNITY TO THE ASSESSEE TO PURSUE HI S APPEAL. WE NOTE THAT FOUR TIMES THE APPEAL WAS FIXED FOR HEARING AND THE ASSESSEE HAD P REFERRED TWICE ADJOURNMENT APPLICATION, WHICH FACT HAS BEEN ACKNOWLEDGED BY THE LD. CIT(A) . TRUE THE APPELLANT HAS TO BE VIGILANTE WHILE PURSUING HIS APPEAL BEFORE THE APPE LLATE AUTHORITY AND LAW DOES NOT HELP A SLEEPING PERSON. HOWEVER, IN THE INTEREST OF JUSTI CE AND FAIR PLAY WE ARE OF THE CONSIDERED OPINION THAT THE APPEAL NEEDS TO BE DECIDED BY LD. CIT(A) ON MERITS AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28.02.2018 SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28TH FEBRUARY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SRI KRISHNA CHANDRA SEKHAR, JANATA D AL BUILDING, M. G. ROAD, GOAL GHAR, PORT BLAIR-744 102, ANDAMAN &NICOB AR ISLANDS. 2 RESPONDENT ITO, WARD-3(4), PORT BLAIR. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY