Das Brick Field, Hooghly V. ITO, Wd 2(1), Hooghly, Hooghly

ITA 283/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4396 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 31-08-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 17-02-2014
• Court: TRIBUNAL
• Department Lawyers: VIJAYENDRA KUMAR
• Assessee Lawyers: BRIJESH KR SINGH
• Section: 40A(3); 144

Judgement Text

I.T.A. NO. 283/KOL./2014 ASSESSMENT YEAR: 2007-2008 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 283/KOL/ 2014 ASSESSMENT YEAR: 2007-2008 DAS BRICK FIELD,................................... ................................APPELLANT VILL. PARAMANDAPUR, P.O. NEW CHANDPUR, P.S. DHANIAKHALI, DIST. HOOGHLY [PAN: AAEFD 8094 K] -VS.- INCOME TAX OFFICER,................................ ...........................RESPONDENT WARD-2(1), HOOGHLY APPEARANCES BY: SHRI BRIJESH KR. SINGH, ADVOCATE, FOR THE ASSESSEE SHRI VIJAYENDRA KUMAR, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 31, 2016 DATE OF PRONOUNCING THE ORDER : OCTOBER 04, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, KOL KATA DATED 20.11.2013 PASSED EX PARTE, WHEREBY HE DISMISSED TH E APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A PARTNERSHI P FIRM, WHICH IS ENGAGED IN THE BUSINESS OF MANUFACTURING OF BRICKS. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 03.10.2007 DECLARING TOTAL INCOME OF RS.6,967/-. THE SAID RETURN FILED B Y THE ASSESSEE WAS TAKEN UP FOR SCRUTINY BY THE ASSESSING OFFICER AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTIC ES ISSUED BY HIM DURING THE COURSE OF ASSESSMENT PROCEEDINGS, HE PRO CEEDED TO COMPLETE THE ASSESSMENT UNDER SECTION 144 TO THE BEST OF HIS JUDGMENT VIDE ORDER DATED 01.12.2009. IN THE ASSESSMENT SO COMPLETED, H E MADE AN ADDITION OF I.T.A. NO. 283/KOL./2014 ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 3 RS.15,71,790/- ON ACCOUNT OF DEPOSITS FOUND TO BE M ADE IN THE BANK ACCOUNT OF THE ASSESSEE BY TREATING THE SAME AS UNE XPLAINED AND ALSO MADE A DISALLOWANCE OF RS.5,74,256/- UNDER SECTION 40A(3) OF THE ACT. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 144, AN APPEAL WAS PREFERRED 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 APPEAL OF THE ASSE SSEE FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) PROCEEDED TO DIS MISS THE SAME VIDE HIS APPELLATE ORDER PASSED EX-PARTE. AGGRIEVED BY THE O RDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, ONE SHRI KARTICK CHANDRA DAS, A WORKI NG PARTNER OF THE ASSESSEE-FIRM LOOKING AFTER ALL THE TAXATION MATTER S, WAS SERIOUSLY ILL DURING THE RELEVANT PERIOD AND FINALLY PASSED AWAY ON 08.10.2013 AFTER UNDERGOING PROLONGED MEDICAL TREATMENT. HE HAS CONT ENDED THAT DUE TO THIS REASON, THE NOTICES ISSUED BY THE LD. CIT(APPE ALS) COULD NOT BE COMPLIED WITH BY THE ASSESSEE AND URGED THAT THE MA TTER MAY BE SENT BACK TO THE ASSESSING OFFICER FOR GIVING THE ASSESS EE ONE MORE OPPORTUNITY TO PUT FORTH ITS CASE PROPERLY. SINCE T HESE SUBMISSIONS MADE ON BEHALF OF THE ASSESSEE ARE DULY SUPPORTED BY THE AFFIDAVIT FILED, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON -COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY THE LD. CI T(APPEALS) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING FROM TIME OF TIM E. KEEPING IN VIEW ALL THE FACTS AND CIRCUMSTANCES OF THE CASE, I, THEREFO RE, CONSIDER IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) PASSED EX-PARTE AND RESTORE TH E MATTER TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO COMPLETE THE ASSESSMENT AFRESH AFTER GIVING THE ASSESSEE ONE MORE OPPORTUNITY OF B EING HEARD. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE AT T HE TIME OF HEARING BEFORE ME, THE ASSESSEE SHALL MAKE DUE COMPLIANCE A ND EXTEND FULL I.T.A. NO. 283/KOL./2014 ASSESSMENT YEAR: 2007-2008 PAGE 3 OF 3 COOPERATION TO THE ASSESSING OFFICER TO COMPLETE TH E ASSESSMENT AFRESH EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 04, 2 016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 4 TH DAY OF OCTOBER, 2016 COPIES TO : (1) DAS BRICK FIELD, VILL. PARAMANDAPUR, P.O. NEW CHANDPUR, P.S. DHANIAKHALI, DIST. HOOGHLY (2) INCOME TAX OFFICER, WARD-2(1), HOOGHLY (3) COMMISSIONER OF INCOME TAX(APPEALS)-XXXVI, KO LKATA; (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.