Shri Subrata Basu, Kolkata V. Income Tax Officer-Ward-42(2), Kolkata, Kolkata

ITA 2803/KOL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4587 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 17-12-2013
• Court: TRIBUNAL
• Department Lawyers: BANIBRATA DUTTA A DDL
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Non passing of speaking order

Judgement Text

ITA NO.2803/KOL/2013-SRI SUBRATA BASU A.Y.2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SHRI P.M.JAGTAP, AM & SRI N.V.VA SUDEVAN, JM ] I.T.A NO. 2803/KOL/2013 ASSESSMENT YEAR : 200 9-10 SHRI SUBRATA BASU -VS.- I.T.O., WARD-42( 2), KOLKATA KOLKATA [PAN : AGHPB 9993 J] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI MIRAJ D.SHAH, AR FOR THE RESPONDENT : SHRI BANIBRATA DUTTA, A DDL. CIT. SR.DR DATE OF HEARING : 18.08.2016. DATE OF PRONOUNCEMENT : 02.09.2016. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 18.9.2013 OF CIT(A)- XIX, KOLKATA, RELATING TO AY 2009-10. 2. THE ASSESSEE IS AN INDIVIDUAL. FOR AY 80- 09, THE ASSESSEE FILED RETURN OF INCOME DECLARING TOTAL INCOME OF RS.7,86,680/-. AN ORDER OF ASSESSMENT U/S.143(3) OF THE INCOME TAX ACT, 1961 WAS PASSED BY THE ASSESSIN G OFFICER (AO) DATED 14.12.2011 DETERMINING THE TOTAL INCOME OF THE ASSE SSEE AT RS.50,56,381/-. AN ADDITION OF RS.42,69,701 WAS MADE TO THE TOTAL INCO ME OF THE ASSESSEE IN THE ORDER OF ASSESSMENT PASSED BY THE AO FOR THE REASON THAT TH REE COMPANIES HAD SHOWN IN THEIR DETAILS OF TAX DEDUCTED AT SOURCE, THE ASSESSEE AS A RECIPIENT OF SUMS TOTALLING RS.42,69,701/- BUT THE ASSESSEE HAS NOT REFLECTED T HE SAID RECEIPT IN HIS RETURN OF INCOME. ITA NO.2803/KOL/2013-SRI SUBRATA BASU A.Y.2009-10 2 3. AGGRIEVED BY THE ADDITIONS MADE IN THE ORDER OF ASSESSMENT, THE ASSESSEE PREFERRED APPEAL BEFORE CIT(A). BEFORE CIT(A), IN THE STATEMENT OF FACTS FILED BEFORE CIT(A), THE ASSESSEE POINTED OUT THAT AN ADDITION OF RS.42,69,701 WAS MADE TO THE TOTAL INCOME OF THE ASSESSEE IN THE ORDER OF ASSESS MENT PASSED BY THE AO FOR THE REASON THAT THREE COMPANIES HAD SHOWN IN THEIR DET AILS OF TAX DEDUCTED AT SOURCE, THE ASSESSEE AS A RECIPIENT OF SUMS TOTALLING RS.42,69, 701/- BUT THE ASSESSEE HAS NOT REFLECTED THE SAID RECEIPT IN HIS RETURN OF INCOME. THE ASSESSEE CLAIMED BEFORE THE CIT(A) THAT THE RECEIPT IN QUESTION WAS OFFERED TO TAX AS INCOME IN ANOTHER ASSESSMENT YEAR AND THAT THE ASSESSEE HAS ALSO CLAIMED CREDIT FOR TAX DEDUCTED AT SOURCE IN THAT YEAR. HOWEVER NONE APPEARED BEFORE CIT(A) ON THE D ATE WHEN THE APPEAL WAS FIXED FOR HEARING. THE CIT(A) THEREFORE DISMISSED THE AP PEAL OF THE ASSESSEE OBSERVING AS FOLLOWS: 4. THE CASE WAS FIXED FOR HEARING ON 14.12.2012, 0 9.01.2013, 20.05.2013, & 03.09.2013 BUT NO ONE ATTENDED EXCEPT ON 09.01.2013 WHEN SMT. KUSUM JALAN, ACA SUBMITTED A LETTER FOR ADJOURNMENT. SUBSEQUENTLY, T HE CASE WAS REFIXED FOR HEARINGS ON THE ABOVE MENTIONED DATES BUT NONE ATTENDED NOR ANY ADJOURNMENT PETITION FILED. SINCE THERE ARE NO WRITTEN OR ORAL SUBMISSIONS ON THE PAR T OF THE APPELLANT TO EXPLAIN HIS CASE INSPITE OF SO MANY OPPORTUNITIES PROVIDED TILL DATE , IT IS PRESUMED THAT THE APPELLANT IS NOT INTERESTED IN PURSUING HIS CASE AND HAS NOTHING TO SAY IN THE MATTER. IN VIEW OF THIS, THE APPEAL OF THE APPELLANT IS NO LONGER ENTERTAINE D AND STANDS DISMISSED. RESULTANTLY THE ASSESSMENT MADE BY THE AO IS CONFIRMED. 4. AGGRIEVED BY THE ORDER OF THE CIT(A), THE ASSES SEE HAS PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 5. WE HAVE HEARD RIVAL SUBMISSION AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THAT THE ORDER OF CIT(A) IS EX PARTE AND A NON SPEAKING ORDER. WE ARE OF THE VIEW THAT WHERE APPEAL HAS BEEN DISPOSED OF EVE N THOUGH ON MERITS WITHOUT A SPEAKING ORDER, THE ORDER OF CIT(A) CANNOT BE SUSTA INED. THE PROVISIONS OF SECTION 250(6) OF THE ACT ARE IN THE NATURE OF JUDICIAL DIS CRETION TO THE APPELLATE AUTHORITY AND EMPHASIZE THAT THE ORDER DISPOSING OF THE APPEAL SH ALL BE A SPEAKING ORDER. THE ORDER SHALL NOT CRYPTIC BUT SHALL BE SELF-EXPLANATORY. HE NCE, WE SET ASIDE THE ORDER OF CIT(A) FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE O PPORTUNITY OF BEING HEARD TO THE ASSESSEE. APPEAL OF ASSESSEE IS ALLOWED FOR STATIST ICAL PURPOSES. ITA NO.2803/KOL/2013-SRI SUBRATA BASU A.Y.2009-10 3 6. IN THE RESULT, ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 02.09.2016. SD/- SD/- [P.M.JAGTAP] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 02.09.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.SRI SUBRATA BASU, C/ D.J.SHAH & CO., KALYAN BHAWA N, 2, ELGIN ROAD, KOLKATA- 700020. 2. I.T.O., WARD-42(2), KOLKATA. 3. CIT(A)-XIX, KOLKATA 4. C.I.T.- KOLKA TA. 5.CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER AS STT.REGISTRAR, ITAT, KOLKATA BENCHES