Sri Surendra Nath Das, Purba Medinipur V. ITO, Ward - 27(4), Haldia

ITA 2408/KOL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6387 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 19-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: SUJIT RAI
• Keywords: Gift; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 2408/KOL/2018 ASSESSMENT YEAR: 2012-13 SHRI SURENDRA NATH DAS............APPELLANT SRI RATAN KUMAR GUHA, ADVOCATE AT. KSHUDIRAM NAGAR MIDNAPORE 721 101 [PAN : ACSPD 6183 B] VS. INCOME TAX OFFICER, WARD-27(4), KOLKATA...................................................................RESPONDENT APPEARANCES BY: SHRI SUJIT RAI, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 11 TH , 2019 DATE OF PRONOUNCING THE ORDER : JULY 30 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 7, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 31/07/2018, FOR THE ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 5 DAYS IN FILING OF THIS APPEAL. AFTER PERUSING THE PETITION FOR CONDONATION, I AM CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEAL ON TIME. HENCE THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. 3. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, AS THE ASSESSEE HAS NOT APPEARED BEFORE HIM ON THE DATES OF HEARING. IN MY VIEW, AN APPEAL CANNOT BE DISMISSED BY THE LD. CIT(A) FOR DEFAULT OF THE ASSESSEE. THE APPEAL HAS TO BE DEALT ON MERITS. IN THE NORMAL COURSE WE WOULD HAVE RESTORED THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW. BUT, IN THIS CASE, THE LD. COUNSEL FOR THE ASSESSEE, SHRI SUJIT 2 I.T.A. NO. 2408/KOL/2018 ASSESSMENT YEAR: 2012-13 SHRI SURENDRA NATH DAS RAI, SUBMITTED THAT, THERE WAS NO GIFT RECEIVED BY THE ASSESSEE AS STATED BY THE ASSESSING OFFICER AND THAT IT WAS ONLY A REMITTANCE AND THESE FACTUAL CLAIMS HAVE NOT BEEN PROPERLY VERIFIED BY THE ASSESSING OFFICER. HE ALSO SUBMITTED THAT THE RECONCILIATIONS FURNISHED WERE NOT PROPERLY CONSIDERED BY THE ASSESSING OFFICER AND REQUESTED THAT THE MATTER TO BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW. THE LD. D/R, THOUGH NOT LEAVING HIS GROUND ULTIMATELY SUBMITTED THAT THE FACTS OF THIS CASE HAVE TO BE VERIFIED AND THIS EXERCISE IS TO BE DONE AT THE LEVEL OF THE ASSESSING OFFICER. 4. IN VIEW OF THE ABOVE SUBMISSIONS, I SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER, FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 30 TH DAY OF JULY, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 30.07.2019 {SC SPS} 3 I.T.A. NO. 2408/KOL/2018 ASSESSMENT YEAR: 2012-13 SHRI SURENDRA NATH DAS COPY OF THE ORDER FORWARDED TO: 1. SHRI SURENDRA NATH DAS SRI RATAN KUMAR GUHA, ADVOCATE AT. KSHUDIRAM NAGAR MIDNAPORE 721 101 2. INCOME TAX OFFICER, WARD-27(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES