Satrajit Mukherjee , Kolkata V. D.C.I.T., Circle-15, Kolkata

ITA 294/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1629 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 19-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: S M SURANA
• Keywords: Salary income; Opportunity of being heard; Set aside
• Section: 148; 142(1)

Judgement Text

1 ITA NO. 294/KOL/2019 SATRAJIT MUKHERJEE, AY- 2009-10 , A(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL A(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 294/KOL/2019 ASSESSMENT YEAR: 2009-10 SATRAJIT MUKHERJEE (PAN: AEQPM7758D) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-15, KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 03.07.2019 DATE OF PRONOUNCEMENT 06.09.2019 FOR THE APPLICANT SHRI S. M. SURANA, ADVOCATE FOR THE RESPONDENT SHRI SHANKAR HALDER, JCIT, SR. D R ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-16, KOLKATA DATED 29.11.2018 FOR AY 2009-10. 2. AT THE OUTSET ITSELF, THE LD. AR OF THE ASSESSEE BROUGHT TO OUR NOTICE THAT THE AO HAS MADE THE ADDITION BECAUSE THE ASSESSEE DID NOT COMP LY WITH THE NOTICE U/S. 148 AND 142(1) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT) AND CONSEQUENTLY PASSED THE ASSESSMENT ORDER U/S. 144/147 OF THE ACT. THE AO ADDED THE SUM OF RS.65,784/-, RS.66,370/-, RS.58,459/-, RS.6,47,323/- AND RS.5,08 ,614/- ON ACCOUNT OF UNDISCLOSED PENSION INCOME, UNDISCLOSED SALARY INCOME, , INTERE ST INCOME, INCOME FROM PROPRIETORSHIP SECURITY AGENCY BUSINESS, UNDISCLOSED BUSINESS INCO ME AND PAYMENT OF SERVICE TAX RECEIVED BY THE ASSESSEE RESPECTIVELY AS UNDISCLOSED INCOME . ON APPEAL, THE LD. CIT(A) BY AN EX PARTE ORDER DATED 29.11.2018 DISMISSED THE APPEAL O F THE ASSESSEE. ACCORDING TO LD. AR, THE NOTICE SENT BY THE LD. CIT(A) ON 29.01.2016, 07 .06.2018, 11.06.2018 AND ON 22.06.2018 WAS UN-SERVED ON THE ASSESSEE. SINCE THE ASSESSEE D ID NOT APPEAR BEFORE THE LD. CIT(A), ADVERSE INFERENCES WERE DRAWN AGAINST THE ASSESSEE AND THE ADDITIONS WERE CONFIRMED BY EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CA SE. ACCORDING TO LD. AR, SINCE THERE WAS NO PROPER OPPORTUNITY WAS GIVEN TO THE ASSESSEE, HE PRAYS THAT THE MATTER MAY BE REMANDED BACK TO HIS FILE FOR ADJUDICATION ON MERITS. THE L D. DR DOES NOT HAVE ANY OBJECTION IF THE 2 ITA NO. 294/KOL/2019 SATRAJIT MUKHERJEE, AY- 2009-10 ASSESSEE COOPERATES DILIGENTLY BEFORE THE LD. CIT(A ) ALONG WITH PROPER DOCUMENTS AND EVIDENCES. 4. I NOTE THAT ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) BECAUSE ACCORDING TO ASSESSEE, NOTICE WAS UN-SERVED ON IT. SINCE THE AS SESSEE DID NOT TURN UP BEFORE THE LD. CIT(A), HE DREW ADVERSE INFERENCE AGAINST THE ASSES SEE AND CONFIRMED THE ADDITION. THE LD. CIT(A) HAS CONFIRMED THE ACTION OF AO BY AN EX PART E ORDER WITHOUT GOING INTO MERITS OF THE CASE. HOWEVER, DURING THE HEARING BEFORE US, T HE LD. AR HAS BROUGHT TO OUR NOTICE THAT GIVEN AN OPPORTUNITY THE ASSESSEE IS READY TO COOPE RATE IN THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A). IN THE AFORESAID CIRCUMSTANCES, WE ARE OF THE OPINION THAT THERE WAS NO PROPER OPPORTUNITY GRANTED TO THE ASSESSEE AT THE T IME OF APPELLATE STAGE. THEREFORE, I SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MA TTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THE ASSESSEE TO FURNISH THE CORRECT ADDRESS TO LD. CIT (A) INCLUDING ANY E-MAIL ADDRESS SO THAT THE ASSESSEE HEREAFTER WOULD NOT RAISE THE PLEA OF NON-SERVICE OF NOTICE OF LISTING OF APPEAL AND THE ASSESSEE TO DILIGENTLY PARTICIPATE IN THE A PPELLATE PROCEEDING. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 6TH SEPTE MBER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 6TH SEPTEMBER, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SATRAJIT MUKHERJEE, C/O, P. K. MATHUR, ADVOCATE, 1, MEREDITH STREET, 2 ND FLOOR, KOLKATA-700 072. 2 RESPONDENT DCIT, CIRCLE-15, KOLKATA 3. 4. CIT(A)-16, KOLKATA (SENT THROUGH E-MAIL) CIT-, , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR