Infinity Builders, Kolkata V. ITO, Ward-26(2), Kolkata

ITA 299/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5219 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 05-10-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 12-03-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Opportunity of being heard; Deemed to accrue or arise in india; Set aside
• Section: 143(3); 250; 201; 20

Judgement Text

1 I.T.A NO 299/KOL/20 A.Y 2015 - 16 . IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA BEFORE: SHRI P.M. JAGTAP, VICE - PRESIDENT (KZ) AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A NO . 299 /KOL/2020 A.Y: 20 15 - 16 M/S. INFINITY BUILDERS VS. INCOME TAX OFFICER PAN: AACF12562F WARD 26(2) , KOLKATA [APPELLANT] [RESPONDENT] FOR THE APPELLANT : NONE APPEARE D FOR THE RESPONDENT : SHRI JAYANTA KHANRA, JCIT, LD.SR.DR DATE OF HEARING (VIRTUAL) : 05 - 10 - 2020 DATE OF PRONOUNCEMENT : 05 - 10 - 2020 ORDER SHRI P.M. JAGTAP, V.P: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT (APPEALS) - 7, KOLKATA DATED 2 0 - 0 9 - 201 9 PASSED EX PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - PROSECUTION. 2. THE ASSESSEE I N THE PRESENT CASE IS A PARTNERSHIP FIRM , WHICH IS ENGAGED IN THE CONST RUCTION BUSINESS . THE RETURN OF INCOME (R.O.I) FOR THE A.Y UNDER CONSIDERATION WAS FILED BY IT ON 24 - 09 - 2015 DECLARING TOTAL INCOME OF RS. 97,840/ - . IN T HE ASSESSMENT COMPLETED U/S. 143(3) OF THE INCOME - TAX ACT, 1961 ( HEREINAFTER, REFERRED TO AS THE AC T ). BY AN ORDER DT 28 - 1 2 - 201 7 , T HE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS.1,86,27,410/ - AFTER MAKING THE FOLLOWING ADDITIONS: - I) UNDISCLOSED INCOME RS. 6,55,493/ - II) UNDISCLOSED SALE RS. 1,22, 00, 258/ - III) DEEMED INCOME U/S. 43C A RS.50,35,136/ - , AND IV) UNDISCLOSED INTEREST INCOME RS.6, 3 8,680/ - 3. AGAINST THE ORDER PASSED BY THE AO U/S. 143(3) , AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE 2 I.T.A NO 299/KOL/20 A.Y 2015 - 16 . TO THE NOTIC ES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME , T HE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - PROSECUTION VIDE HIS APPELLATE ORDER DATED 2 0 - 09 - 2019 PASSED EX PARTE . AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE AS SESSEE HAS PREFERRED THIS APPEAL BEFORE THIS TRIBUNAL. 4 . AT THE TIME OF HEARING BEFORE THIS TRIBUNAL, N ONE HAS APPEARED ON BEHALF OF THE ASSESSEE. IT IS, HOWEVER, OBSERVED THAT THE APPEAL FILED BY THE ASSESSEE BEFORE THE LD. CIT(A) HAS BEEN DISMISSED BY HIM FOR NON - PROSECUTION BY THE IMPUGNED ORDER PASSED EX PARTE WITHOUT GOING INTO THE MERITS OF THE ISSUES RAISED BY THE A S SESSEE IN THE SAID APPEAL. AS PER SPECIFIC PROVISIONS CONTAINED IN SUB - SECTION (6) OF SECTION 250 OF THE ACT, THE LD. CIT(A) WAS REQU IRED TO DISPOSE OFF THE APPEAL OF THE ASSESSEE BY AN ORDER IN WRITING STATING THEREIN POINTS FOR DETERMINATION , THE DECISION THEREON AND THE REASONS FOR THE DECISION. THE IMPUGNED ORDER OF THE LD. CIT(A) DOES NOT COMPLY WITH TH ESE REQUIREMENT S AND THI S POSITION CLEARING MANIFEST FROM THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX PARTE IS NOT DISPUTED EVEN BY THE LD. DR . HE , HOWEVER, HAS URGED THAT THE MATTER MAY BE SENT BACK TO THE LD. CIT(A) FOR DISPOSING OF F THE APPEAL OF THE ASSESSEE AFRESH ON M ERITS A S PER THE PROVISIONS OF SUB - SECTION (6) OF SECTION 250 OF THE ACT. WE FIND MERIT IN THE CONTENTION OF THE LD. DR . A CCORDINGLY, THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX PARTE IS SET ASIDE AND THE MAT T ER IS REMITTED BACK TO HIM FOR DISPOS ING OFF THE APPEAL OF F THE ASSESSEE AFRESH ON MERIT S BY PA S SING A WELL DISCUSSED AND WELL REASONED ORDER AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. T HE ASSESSEE IS DIRECTED TO MAKE DUE COMPLIANCE BEFORE THE LD. CIT(A) AN D TO EXTEND ALL POSSIBLE CO - OPERATION IN ORDER TO ENABLE THE LD. CIT(A) TO DISPOSE OFF THE GROUNDS AFRESH 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COU RT ON 5 TH OCTOBER, 2020. SD/ - SD/ - A.T. VARKEY P.M. JAGTAP JUDICIAL MEMBER VICE PRESIDENT (KZ) DATED 05 - 10 - 2020 3 I.T.A NO 299/KOL/20 A.Y 2015 - 16 . ** PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT/ASSESSEE: M/S. INFINITY B UILDERS RAMKRISHNA PALLY, SONARPUR, KOLKATA - 700150. 2 RESPONDENT/REVENUE: ITO., WARD 26(2), AAYKAR BHAWAN, DAKSHIN, 3 RD FL., 2 GARIAHAT ROAD (S), KOLKATA - 68. 3. CIT, 4. CIT(A), KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA