Mata Prasad Gupta/ L.R. MALTI GUPTA, Hooghly V. Income Tax Officer -ward 2(1), Asansoa, Burdwan

ITA 2882/KOL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9436 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 17-11-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 31-12-2013
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO. 2882/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 2882/KOL/ 2013 ASSESSMENT YEAR: 2008-2009 MATA PRASAD GUPTA (DECEASED),...................... .......................APPELLANT L/H. SMT. MALTI GUPTA, M/S. GUPTA ENTERPRISES, RAMBANDHU TALAW, G.T. ROAD (EAST), ASANSOL-713 303, DIST. BURDWAN [PAN: AEBPG 3757 R] -VS.- INCOME TAX OFFICER,................................ ................................RESPONDENT WARD-2(1), ASANSOL, 54, G.T. ROAD (WEST), INCOME TAX OFFICE, PARMER BUILDING, APCAR GARDEN, P.O. ASANSOL, P.S. ASANSOL, DIST. BURDWAN-713 304 APPEARANCES BY: SHRI SOMNATH GHOSH, ADVOCATE, FOR THE ASSESSEE SHRI SALLONG YADEN, ADDL. CIT, D.R., FOR THE DEPART MENT DATE OF CONCLUDING THE HEARING : JANUARY 05, 2017 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. .: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), DURGAPUR DATE D 14.03.2013 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESS EE FILED AGAINST THE ORDER OF THE ASSESSING OFFICER UNDER SECTION 144/14 3(3) FOR NON- PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO WAS ENGAGED IN THE BUSINESS OF TRADING OF HARDWARE ITEMS UNDER THE NAME AND STYLE OF HIS PROPRIETARY CONCERN M/S. GUPTA ENTERPRISES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 31 .03.2009 DECLARING TOTAL INCOME OF RS.2,66,990/-. THE SAID RETURN WAS TAKEN UP BY THE ASSESSING OFFICER FOR SCRUTINY ASSESSMENT AND SINCE THERE WAS NO I.T.A. NO. 2882/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 4 COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTIC ES ISSUED DURING THE COURSE OF ASSESSMENT PROCEEDINGS AND THE ASSESESE A LSO EXPIRED DURING THE RELEVANT PERIOD, THE ASSESSING OFFICER COMPLETE D THE ASSESSMENT VIDE ORDER DATED 14.12.2010 PASSED UNDER SECTION 144/143 (3) IN THE NAME OF SMT. MALTI GUPTA, WIFE OF THE ASSESSEE AS THE LEGAL HEIR. IN THE ASSESSMENT SO MADE, THE TOTAL INCOME OF THE ASSESSEE WAS DETER MINED BY THE ASSESSING OFFICER AT RS.37,38,290/- AFTER MAKING TH E FOLLOWING ADDITIONS:- (I) UNDISCLOSED INVESTMENT IN PURCHASE OF MUTUAL FUNDS RS.22,00,000/ - (II) UNDISCLOSED INVESTMENT IN NSC/KVP RS. 7,50,000/ - (III) INCOME FROM UNACCOUNTED SALES RS . 4,21,295/ - (IV) UNDISCLOSED INVESTMENT IN CDR RS. 1,00,000/ - AGAINST THE ORDER PASSED BY THE ASSESSING OFFICER U NDER SECTION 144/143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE TO T HE NOTICES ISSUED BY HIM DURING THE COURSE OF APPELLATE PROCEEDINGS, THE LD. CIT(APPEALS) DISMISSED THE SAID APPEAL FILED BY THE ASSESSEE VID E HIS IMPUGNED ORDER PASSED EX-PARTE FOR NON-PROSECUTION. AGGRIEVED BY T HE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, THE WIFE OF THE ASSESSEE AFTER HIS DE ATH AT THE RELEVANT TIME COULD NOT COMPLY WITH THE NOTICES ISSUED BY THE ASS ESSING OFFICER DURING THE COURSE OF ASSESSMENT PROCEEDINGS. HE ALSO POINT ED OUT THAT EVEN TWO OF THE THREE NOTICES ISSUED BY THE LD. CIT(APPEALS) DURING THE COURSE OF APPELLATE PROCEEDINGS WERE NOT SERVED ON THE LEGAL HEIR OF THE ASSESSEE AS THE SAME CAME BACK UNSERVED WITH THE REMARK DECEAS ED AS MENTIONED BY THE LD. CIT(APPEALS) HIMSELF IN HIS IMPUGNED ORD ER. HE HAS CONTENDED THAT THE ASSESSEE THUS WAS GIVEN ONLY ONE EFFECTIVE OPPORTUNITY OF BEING HEARD BY THE LD. CIT(A) AND SINCE THE SAME IS NEITH ER SUFFICIENT NOR I.T.A. NO. 2882/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 3 OF 4 PROPER, THE IMPUGNED ORDER PASSED BY THE LD. CIT(AP PEALS) EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION IS LIABLE TO BE SET ASIDE. THE LD. D.R. HAS NOT RAISED ANY ARGUMENT TO CONTROVERT THIS POSITION. HE, HOWEVER, HAS CONTENDED THAT SINCE THE RE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE EVEN BEFORE THE ASSESSI NG OFFICER DURING THE COURSE OF ASSESSMENT PROCEEDINGS RESULTING INTO EX- PARTE ORDER UNDER SECTION 144/143(3), THE MATTER MAY BE RESTORED TO T HE FILE OF THE ASSESSING OFFICER FOR MAKING THE ASSESSMENT AFRESH WITH A DIRECTION TO THE ASSESSEE TO MAKE DUE COMPLIANCE BEFORE THE ASSESSIN G OFFICER. WE FIND MERIT IN THIS CONTENTION OF THE LD. D.R. AND SINCE THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO NOT RAISED OBJECTION IN THIS REGA RD, WE SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) AND R ESTORE THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR MAKING THE AS SESSMENT AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE BEFO RE US, THE ASSESSEE SHALL MAKE DUE AND PROPER COMPLIANCE BEFORE THE ASS ESSING OFFICER IN ORDER TO ENABLE HIM TO COMPLETE THE ASSESSMENT EXPE DITIOUSLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 03, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT ME MBER KOLKATA, THE 3 RD DAY OF FEBRUARY, 2017 COPIES TO : (1) MATA PRASAD GUPTA (DECEASED), L/H. SMT. MALTI GUPTA, C/O. SOMNATH GHOSH, ADVOCAGTE, SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY-712 105 (2) INCOME TAX OFFICER, WARD-2(1), ASANSOL, 54, G.T. ROAD (WEST), INCOME TAX OFFICE, PARMER BUILDING, APCAR GARDEN, P.O. ASANSOL, P.S. ASANSOL, DIST. BURDWAN-713 304 I.T.A. NO. 2882/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 4 OF 4 (3) COMMISSIONER OF INCOME TAX(APPEALS), DURGAPUR ; (4) COMMISSIONER OF INCOME TAX ,KOLKAT A (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.