Ruma Roy , Howrah V. ACIT, Circle - 48, Kolkata

ITA 2450/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9267 (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: 2015-2016
• Appeal Filed On: 22-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Unexplained cash credit; Unexplained expenditure; Opportunity of being heard; Set aside
• Section: 68; 143(3); 201

Judgement Text

ITA NO. 2450/KOL/2018 ASSESSMENT YEAR: 2015-2016 RUMA ROY, HOWRAH 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) I.T.A. NO. 2450/KOL/2018 ASSESSMENT YEAR: 2015-2016 RUMA ROY,.......................................... .......................................APPELLANT 93, SARAT CHATTGERJEE ROAD, CHATTERJEEHAT, HOWRAH-711 302 [PAN: ADKPR 3263 K] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. .................RESPONDENT CIRCLE-48, KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: SHRI INDRANIL DAS, C.A., 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 THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA DA TED 25.09.2018 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 IS ENGAGED IN THE BUSINESS OF RUNNING A GAS AGENCY. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HER ON 25.09.2015 DECLARING A TOTAL INCOME OF RS.13,25,840/-. IN THE ASSESSMENT COMPLET ED UNDER SECTION 143(3) VIDE AN ORDER DATED 26.12.2017, THE TOTAL IN COME OF THE ASSESSEE ITA NO. 2450/KOL/2018 ASSESSMENT YEAR: 2015-2016 RUMA ROY, HOWRAH 2 WAS DETERMINED BY THE ASSESSING OFFICER AT RS.25,07 ,760/- AFTER MAKING TWO ADDITIONS OF RS.1,97,810/- AND RS.9,84,110/- ON ACCOUNT OF UNEXPLAINED EXPENDITURE AND UNEXPLAINED CASH CREDIT UNDER SECTION 68 RESPECTIVELY. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS FILED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF TH E ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HE ARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE AS SESSEE FOR NON- PROSECUTION VIDE HIS APPELLATE ORDER DATED 25.09.20 18. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PRE FERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. COUN SEL FOR THE ASSESSEE HAS SUBMITTED THAT BOTH THE NOTICES OF HEARING FIXED ON 21.08.2018 AND 24.09.2018 WERE SENT BY THE LD. CIT(APPEALS) TO THE ASSESSEE AT THE ADDRESS GIVEN IN PERMANENT ACCOUNT NO. AND NOT TO T HE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO. 35 FOR SENDING THE NOTICES . HE HAS SUBMITTED THAT THE ADDRESS GIVEN IN PAN WAS THE OLD ADDRESS W HICH THE ASSESSEE HAS ALREADY LEFT AND SINCE THE NOTICES SENT BY THE LD. CIT(APPEALS) TO THE SAID ADDRESS COULD NOT BE RECEIVED BY THE ASSESSEE, THE SAME COULD NOT BE COMPLIED WITH. KEEPING IN VIEW THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE, I AM SATISFIED THAT THERE WAS A S UFFICIENT CAUSE FOR THE NON-COMPLIANCE ON THE PART OF THE ASSESSEE BEFORE T HE LD. CIT(APPEALS). I ACCORDINGLY SET ASIDE THE IMPUGNED ORDER PASSED BY THE 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. AS UNDERTAK EN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL GET HER OLD AD DRESS CHANGED IN PAN. ITA NO. 2450/KOL/2018 ASSESSMENT YEAR: 2015-2016 RUMA ROY, HOWRAH 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) SMT. RUMA ROY, 93, SARAT CHATTGERJEE ROAD, CHATTERJEEHAT, HOWRAH-711 302 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-48, 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.