Asish Bharadwaj, Kolkata V. A.C.I.T.,Circle-50(1), Kolktata

ITA 25/KOL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9125 (ITAT-KOLKATA)
• Duration Of Justice: 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 07-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: K M ROY
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 14A; 250

Judgement Text

I.T.A. NO. 25/KOL/2020 ASSESSMENT YEAR: 2 014-2015 ASISH BHARADWAJ 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 25/KOL/2020 ASSESSMENT YEAR: 2014-2015 ASISH BHARADWAJ,................................... ....................................APPELLANT 88, R.B.C. ROAD, BARASAT, NORTH-24-PARGANAS, KOLKATA-700124 [PAN:AGKPB3948E] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. .....................RESPONDENT CIRCLE-50(1), KOLKATA, BLOCK DS-2 & 3, MANIKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, ULTADANGA, KOLKATA-700054 APPEARANCES BY: SHRI K.M. ROY, FCA , FOR THE APPELLA NT SHRI JAYANTA KHANRA, JCIT, FOR THE RESPONDE NT DATE OF CONCLUDING THE HEARING : JANUARY 10, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 10, 2020 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLKATA DA TED 27 TH NOVEMBER, 2019 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPE AL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS CARRYING ON THE BUSINESS AS A PROMOTER AND DEVELOPER OF REAL ES TATE. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED B Y HIM ON 16.11.2014 DECLARING TOTAL INCOME OF RS.63,05,330/-. IN THE AS SESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 13.12.2016 , THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICE R AT RS.1,19,69,430/- AFTER MAKING AN ADDITION OF RS.28,098/- ON ACCOUNT OF DISALLOWANCE UNDER I.T.A. NO. 25/KOL/2020 ASSESSMENT YEAR: 2 014-2015 ASISH BHARADWAJ 2 SECTION 14A OF THE ACT AND A FURTHER ADDITION OF RS .56,36,008/- ON ACCOUNT OF UNEXPLAINED CASH DEPOSITS FOUND TO BE MADE IN TH E UNDISCLOSED BANK ACCOUNT OF THE ASSESSEE MAINTAINED WITH AXIS BANK, NABAPALLY BRANCH AND INTEREST CREDITED TO THE SAID ACCOUNT. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) DISPUTING BOTH THE ADDITIONS MADE BY T HE ASSESSING OFFICER TO HIS TOTAL INCOME AND SINCE THERE WAS NO COMPLIAN CE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED T HE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORD ER DATED 27.11.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBU NAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. COUN SEL FOR THE ASSESSEE HAS SUBMITTED THAT NONE OF THE NOTICES STATED TO BE SEN T BY THE LD. CIT(APPEALS) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING ON THREE DIFFERENT OCCASIONS WAS EVER RECEIVED BY THE ASSESS EE AND SUCH NON- RECEIPT OF NOTICES RESULTED IN THE NON-APPEARANCE O F THE ASSESSEE WHEN HIS APPEAL WAS CALLED FOR HEARINGS BEFORE THE LD. C IT(APPEALS). KEEPING IN VIEW THIS SUBMISSION MADE BY THE LD. COUNSEL FOR TH E ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED FOR HEARINGS BE FORE THE LD. CIT(APPEALS) AND EVEN THE LD. D.R. HAS NOT RAISED A NY OBJECTION IN THIS REGARD. MOREOVER, THE LD. CIT(APPEALS) AS PER THE P ROVISIONS OF SUB- SECTION (6) OF SECTION 250 WAS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESSEE VIDE AN ORDER IN WRITING STATING THE POINT S FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBSERVED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DOES NOT COMPLY WITH THESE REQUIREMENTS. WE, THEREFORE, CONSIDER IT FAIR AND PROPER AND IN THE I.T.A. NO. 25/KOL/2020 ASSESSMENT YEAR: 2 014-2015 ASISH BHARADWAJ 3 INTEREST OF JUSTICE TO SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCOR DANCE WITH LAW AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 10, 2 020. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT KOLKATA, THE 10 TH DAY OF JANUARY, 2020 COPIES TO : (1) SHRI ASISH BHARADWAJ, 88, R.B.C. ROAD, BARASAT, NORTH-24-PARGANAS, KOLKATA-700124 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-50(1), KOLKATA, BLOCK DS-2 & 3, MANIKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, ULTADANGA, KOLKATA-700054 (3) COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLKA TA (4) COMMISSIONER OF INCOME TAX- , KOLKA TA, (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.