Barun Kumar Pramanik, Kolkata V. D.C.I.T.,Circle-22, Kolkata

ITA 2451/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7302 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 15-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: N O N E
• Keywords: Unexplained investment
• Section: 133(6); 201

Judgement Text

1 ITA NOS. 2451 & 2452/KOL/19 A.YS 2010 - 11 & 2013 - 14 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B (SMC) BENCH, KOLKATA BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 24 51 /KOL/20 1 9 ASSESSMENT YEAR: 20 1 0 - 20 1 1 I.T.A. NO. 2452/KOL/2019 ASSESSMENT YEAR: 2013 - 2014 BARUN KUMAR PRAMANIK,........................... ....... ..... .. .. ... ...... ... .. APPELLANT C/O. GAURAV MATHUR, ADVOCATE, 1B, NANDO MALLICK LANE, JHUNJHUNWALA HOUSE, KOLKATA - 700006 [PAN:A KDPP4511E] - VS. - DEPUTY COMMISSIONER OF INCOME TAX,... ....... ... .....................RESPONDENT CIRCLE - 22, KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA - 700016 APPEARANCES BY: N O N E , FOR THE APPELLANT SMT. RANU BISWAS, ADDL. CIT, FOR THE RESPONDEN T DATE OF CONCLUDING THE HEARING : JANUARY 2 8 , 20 20 DATE OF PRONOUNCING THE ORDER : JANUARY 3 1 , 20 20 O R D E R 1. TH ESE TWO ASSESSEES APPEAL S FOR ASSESSMENT YEAR S 201 0 - 11 AND 2013 - 14 ARISE AGAINST THE CIT(A), 6 , KOLKATAS ORDER S DATED 24 - 12 - 2018 PASSED IN CASE NO S . CIT(A) , KOL - 6 / 10190/2017 - 18 INVOLVING PROCEEDINGS U/S 14 4/147 OF THE INCOME - TAX ACT, 1961 ( IN SHORT ACT). NONE APPEARS AT THE ASSESSEES BEHEST. ACCORDINGLY, IT IS PROCEEDED EX PARTE. 2. FOR THE REASONS STATED IN THE ASSESSEES CONDITION PETITION DT. 15 - 11 - 2019 EXPLAINING DROP DELAY IN FILING THE APPEAL AND ON ACCOUNT OF NON REBUTTAL OF SAID SOLE MN AVERMENTS FROM THE REVENUE SIDE, I 2 ITA NOS. 2451 & 2452/KOL/19 A.YS 2010 - 11 & 2013 - 14 2 CONDONE THE FOREGOING DELAY AS NEITHER INTENTIONAL NOR BONAFIDE BUT ON ACCOUNT OF CIRCUMSTANCES BEYOND ASSESSEES CONTROL. 3. C OMING TO MERITS, IT EMERGES THAT BOTH THE LOWER AUTHORITIES HAVE MADE THE IMPUGNED UNEXPLAINED INVESTMENT ADDITION OF RS. 29,69,262/ - REGARDING PURCHASE OF IMMOVABLE PROPERTY. LEARNED LOWER AUTHORITIES APPEAR TO HAVE PROCEEDED ON THE BASIS OF THE RELEVANT INFORMATION COMING FROM THE ADSR, BEHALA U/S. 133(6) OF THE ACT . CASE FILE SUGGEST S THAT THE LEARNED CIT(A)S ORDER HAS BEEN PASSED EX PARTE WITHOUT DEALING WITH MERITS THE ISSUE(S) RAISED THEREIN IN COMPLIANCE OF SECTION 250(6) OF THE ACT REQUI RING FRAMING OF POINTS OF DETERMINATION FOLLOWED A DETAILED ADJUDICATION . I, THEREFORE, DEEM IT APPROPRIATE TO RESTORE THE ASSESSEES INSTANT SOLE SUBSTANTIVE GRIEVANCE TO THE CIT(A) FOR AFRESH ADJUDICATION WITHIN THREE EFFECTIVE OPPORTUNIT IES OF HEARI NG. I ORDER ACCORDINGLY. 4. S AME ORDER TO FOLLOW IN ASSESSEES LATER APPEAL ITA NO. 2452/KOL/2019 AS WELL AS KEEPING IN MIND SIMILARITY ON FACTS AS WELL AS CONDONATION PETITION. 5. THESE TWO ASSESSEES APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 3 1 - 01 - 2020 S D / - (SATBEER SINGH GODARA) JUDICIAL MEMBER KOLKATA, THE 3 1 S T DAY OF JANUARY, 2020 3 ITA NOS. 2451 & 2452/KOL/19 A.YS 2010 - 11 & 2013 - 14 3 COPIES TO : (1) BARUN KUMAR PRAMANIK, C/O. GAURAV MATHUR, ADVOCATE, 1B, NANDO MALLICK LANE, JHUNJHUNWALA HOUSE, KOLKATA - 700006 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 22, KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA - 700016 ( 3 ) COMMISSIONER OF INCOME TAX (APPEALS) - 6 , KOLKATA ; (4) COMMISSIONER OF INCOME TAX - , KOLKATA ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA *PP /SR. P.S.