Appeal Details
Counselvise Citation
[2020] 111 COUNSELVISE.COM (IT) 0468 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
6 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
18-06-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Next Hearing Date
23-04-2020
Assessment Year
2014-2015
Appeal Filed On
03-12-2019
Judgement Text
ITA NO. 2532/KOL/2019 ASS ESSMENT YEAR: 2014-2015 KAILASH GUPTA (HUF) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 2532/KOL/2019 ASSESSMENT YEAR: 2014-2015 KAILASH GUPTA (HUF),............................... ................................APPELLANT 432, G.T. ROAD (NORTH), HOWRAH-711001 [PAN: AAJHK0951R] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-49(2), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI JAYANTA KHANRA, JCIT, SR. D.R., FOR THE RESPON DEN T DATE OF CONCLUDING THE HEARING : JUNE 18, 2020 DATE OF PRONOUNCING THE ORDER : JUNE 18, 2020 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 26.09.2019 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN HUF, WHIC H FILED ITS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION ON 29.12.20 14 DECLARING TOTAL INCOME OF RS.3,10,550/-. IN THE ASSESSMENT COMPLETE D UNDER SECTION 143(3) VIDE AN ORDER DATED 07.12.2016, THE TOTAL IN COME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.18,01 ,272/- AFTER MAKING THE ADDITION OF RS.14,90,722/- TO THE TOTAL INCOME OF THE ASSESSEE UNDER ITA NO. 2532/KOL/2019 ASS ESSMENT YEAR: 2014-2015 KAILASH GUPTA (HUF) 2 SECTION 68 BY TREATING THE RECEIPTS FROM THE SALE O F SHARES AS UNEXPLAINED CASH CREDIT. 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) CHALLENGING THE ADDITION OF RS.14,90,7 22/- MADE BY THE ASSESSING OFFICER UNDER SECTION 68 AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY H IM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELL ATE ORDER DATED 26.09.2018 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING BEFORE THE TRIBUNAL FIXED TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. IT IS, HOWEVER, NOTED FROM THE PERUSAL OF THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS ) THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ONLY TWICE AND, THEREFORE, IT CANNOT BE SAID THAT THE ASSESSEE WAS GIVEN PROPER AND SUFFICI ENT OPPORTUNITY OF BEING HEARD BY THE LD. CIT(APPEALS) BEFORE DISMISSI NG THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS IMPUGNED ORDE R PASSED EX-PARTE. EVEN THE LD. D.R. HAS NOT BEEN ABLE TO DISPUTE THIS POSITION. MOREOVER, THE LD. CIT(APPEALS) AS PER THE PROVISIONS OF SUB-SECTI ON (6) OF SECTION 250 WAS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESS EE VIDE AN ORDER IN WRITING STATING THE POINTS FOR DETERMINATION, THE D ECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBSERVED THAT THE I MPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DOES NOT COMPLY WITH THESE REQUIREMENTS. I, THEREFORE, CONSIDER IT FAIR AND PROPER AND IN THE I NTEREST OF JUSTICE TO SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPE ALS) EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF T HE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AN D SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO. 2532/KOL/2019 ASS ESSMENT YEAR: 2014-2015 KAILASH GUPTA (HUF) 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 18, 2020 . SD/- (P.M. JAGTAP) VICE-PRESIDENT) KOLKATA, THE 18 TH DAY OF JUNE, 2020 COPIES TO : (1) KAILASH GUPTA (HUF), 432, G.T. ROAD (NORTH), HOWRAH-711001 (2) INCOME TAX OFFICER, WARD-49(2), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, 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 LAHA/SR. P.S.
Other Referred Cases
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Laws Referred To
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Expert Summary
In the order passed u/s 143(3), the A.O. made an addition to the total income u/s 68 as unexplained cash credit. Aggrieved by the order, the assessee preferred an appeal before the CIT(A). The CIT(A) fixed the hearing for the appeal twice, and since the assessee did not reply to the notices, the appeal was dismissed ex-parte without stating the points for determination, the decision thereon, and the reasons for the decision, thus not giving the assessee proper and sufficient opportunity of being heard. Even though at the time of hearing before the Tribunal no one appeared on behalf of the assessee, the appeal of the assessee was allowed and remanded back to the CIT(A) for proper disposal.
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