Sutej Bahety , Howrah V. ITO, Ward - 46(2) , Kolkata

ITA 2437/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9266 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL CIT SR D R RESPO
• Assessee Lawyers: AKASH BANSAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

ITA NO. 2437/KOL/2018 ASSESSMENT YEAR: 2010-2011 SUTLEJ BATHETY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) I.T.A. NO. 2437/KOL/2018 ASSESSMENT YEAR: 2010-2011 SUTEJ BAHETY,...................................... ......................................APPELLANT 12, DR. P.K. BANERJEE ROAD, MALLICK FATAK, HOWRAH-711 101 [PAN: ASTPB 1664 J] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-46(2), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: SHRI AKASH BANSAL, FCA, FOR THE APPELLANT SHRI P.K. MONDAL, ADDL. CIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 02, 2019 DATE OF PRONOUNCING THE ORDER : APRIL 02, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA DA TED 31.08.2018 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 02.08.2010 DECLARING TOTAL INCOME OF RS.1,97,150/-. THE SAID R ETURN WAS ORIGINALLY PROCESSED BY THE ASSESSING OFFICER UNDER SECTION 14 3(1) ON 08.12.2010. SUBSEQUENTLY THE ASSESSMENT WAS REOPENED BY THE ASS ESSING OFFICER AND IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3)/14 7 VIDE AN ORDER DATED 27.12.2017, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.6,97,450/- AFTER MAKING THE ADDITION OF RS.4,99,650/- ON ACCOUNT OF UNEXPLAINED COMMODITY P ROFIT. ITA NO. 2437/KOL/2018 ASSESSMENT YEAR: 2010-2011 SUTLEJ BATHETY 2 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3)/147, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING ON TWO OCCASIONS, THE LD. CIT(APPEALS) DISM ISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 31.08.2018 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING BY THE LD. CIT(APPEALS) ON TWO DATES, I.E. 17.08.2018 AND 30.0 8.2018. HE HAS SUBMITTED THAT THE HEARING FIXED ON 17.08.2018 COUL D NOT TAKE PLACE DUE TO DEATH OF SHRI ATAL BEHARI VAJPAYEE, EX-PRIME MIN ISTER OF INDIA. HE HAS SUBMITTED THAT ON THE NEXT DATE OF HEARING FIXED BY THE LD. CIT(APPEALS) ON 30.08.2018, THE ASSESSEE SOUGHT ADJOURNMENT IN W RITING BUT THE LD. CIT(APPEALS) DID NOT GRANT THE SAME AND PROCEEDED T O DISMISS THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASSED EX-P ARTE. KEEPING IN VIEW THESE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE A SSESSEE, I FIND THAT PROPER AND SUFFICIENT OPPORTUNITY HAS NOT BEEN GIVE N BY THE LD. CIT(APPEALS) TO THE ASSESSEE OF BEING HEARD BEFORE DISPOSING OF THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASS ED EX-PARTE AND THERE IS A CLEAR VIOLATION OF PRINCIPLE OF NATURAL JUSTIC E. EVEN THE LD. D.R. HAS NOT BEEN ABLE TO DISPUTE THIS POSITION, WHICH IS CLEARL Y EVIDENT FROM RECORD. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY T HE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPO SING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING THE ASSES SEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. ITA NO. 2437/KOL/2018 ASSESSMENT YEAR: 2010-2011 SUTLEJ BATHETY 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 02, 201 9. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KZ) KOLKATA, THE 2 ND DAY OF APRIL, 2019 COPIES TO : (1) SHRI SUTEJ BAHETY, 12, DR. P.K. BANERJEE ROAD, MALLICK FATAK, HOWRAH-711 101 (2) INCOME TAX OFFICER, WARD-46(2), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKAT A, (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.