Shri Swapan Kumar Saha., North 24 Parganas V. I.T.O Wd - 51(3),Kol, Kolkata

ITA 332/KOL/2013

• Counselvise Citation: 33223514 RSA 2013
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 18-02-2013
• Court: TRIBUNAL
• Department Lawyers: SANJAY SR DR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: KOLKATA [BEFORE HON BLE SHRI B.P.JAIN, AM] I.T.A NO.332 /KOL/2013 ASSESSMENT YEAR: 2008 - 09 SRI SWAPAN KUMAR SAHA , VS. I.T.O., WARD - 51(3), KOLKATA KOLKATA (APPELLANT) ( RESPONDENT) (PAN: BBCPS 7217 C) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI SANJAY, SR.DR, ADDL. C.I.T. DATE OF HEARING : 01.06 .2015. DATE OF PRONOUNCEMENT: 01.06 .2015. ORDER PER SHRI B.P.JAIN, AM : THIS APPEAL OF THE ASSESSEE ARISES FROM T HE ORDER OF LD.CIT(A) - XX XII , KOLKATA DATED 09.11 .2012 FOR ASSESSMENT YEAR 2008 - 09. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HAD BEEN FOUND TO BE SELLING THE BOOKS DOOR TO DOOR ON COMMISSION BASIS AND THE ASSESSEE WAS NOT ENGAGED IN THE BUSIN ESS OF BUYING AND SELLING OF BOOKS. THE ASSESSEE WAS FOUND TO MAINTAIN ON BANK ACCOUNT OF BANK OF INDIA, COLLEGE STREET BRANCH, KOLKATA BUT THE SAME WAS NOT REFLECTED IN THE BALANCE SHEET PRODUCED BEFORE THE AO. NO NET INCOME FROM THE SAID ACCOUNT WAS ALS O DECLARED. ACCORDINGLY THE AO TREATED THE SAID AMOUNT OF RS.11,20,712/ - AS UNDISCLOSED INCOME OF THE ASSESSEE. 3. BEFORE THE LD. CIT(A) NONE APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE HE MADE AN EXPARTE ASSESSMENT AND CONFIRMED THE ACTION OF AO. ITA NO 332/KOL/2013 SRI SWAPAN KUMAR SAHA A.YR. 2008 - 09 2 4. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD. DR RELIED UPON THE ORDER OF THE TAX AUTHORITIES BELOW. I HAVE HEARD THE LD. DR AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE UNDISPUTED FACTS IN THE PRESENT CASE ARE THAT NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(A). IT IS ALSO A FACT THAT NO SHOW CAUSE NOTICE HAS BEEN SERVED ON THE ASSESSEE BEFORE MAKING THE ADDITION OF R S.11,20,712/ - . IN SUCH CIRCUMSTANCES AND FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE THE ASSESSEE HAS NO T BEEN GIVEN REASONABLE OPPORTUNITY OF BEING HEARD AND THEREFORE THE MATTER IS SET ASIDE TO THE FILE OF AO, WHO WILL DECIDE THE ISSUE DENOVO AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THUS ALL THE GROUNDS OF ASSESSEE ARE ALLOWED F OR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDE R PRONOUNCED IN THE OPEN COURT ON 01.06 .2015. SD/ - [ B.P.JAIN ] ACCOUNTANT MEMBER DATE: 01.06 .2015. R.G.(.P.S.) C OPY OF THE ORDER FORWARDED TO: 1 . SRI SWAPAN KUMAR SAHA, USUMPUR, GANGULI PARA, AGARPARA, NORTH 24 - PARGANAS - 743177. 2 I.T.O., WARD - 51(3), KOLKATA. 3 . CIT(A) - XX XII , , KOLKATA 4. CIT - KOLKATA. 5. CIT - DR, KOLKATA BENCHES , KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES