Ramjan Mandal, Malda V. I.T.O Wd - 3,Malda, Malda

ITA 354/KOL/2013

• Counselvise Citation: 35423514 RSA 2013
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 21-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

I.T.A. NO . 354 / KOL ./20 1 3 ASSESSMENT YEAR: 200 9 - 20 10 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI MAHAVIR SINGH , JUDICIAL MEMBER I.T.A. NO. 354 / KOL / 20 1 3 ASSESSMENT YEAR : 200 9 - 20 10 RAMJAN MONDAL,.................... .......... ........ . APPELLANT BHAGWANPUR, NAYATOLA , CHANCHAL, MALDA - 732 123 (W.B.) [PAN : A UFPM 6262 P ] - VS. - INCOME TAX OFFICER,................................ ..... ..... . RESPONDENT WARD - 3 , MALDA , NETAJI COMMERCIAL MARKET, MALDA - 732 101 APPEARANCES BY: N O N E , FOR THE ASSESSEE S H RI RAJINDRA P RASAD , JCIT, FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JU LY 1 4 , 2 01 5 DATE OF PRONOUNCING THE ORDER : 03.08. 2 01 5 O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) , JALPAIGURI I N APPEAL NO. 1 11 / MLD/CIT(A)/KAL/11 - 12 DATED 2 9 . 11 .20 1 2 FOR THE ASSESSMENT YEAR 200 9 - 10 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING. THEREFORE, I HAVE DECIDED TO DISPOSE OF THE APPEAL AFTER HEARING THE LD. D.R. AND THE M ATERIAL AVAILABLE ON RECORD. 3 . BRIEF FACTS OF THE CASE ARE THAT THE ASSESSING OFFICER PASSED THE ASSESSMENT ORDER UNDER SECTION 144 OF THE ACT ON 14.11.2011 AND THEREBY MAKING A BEST JUDGMENT ASSESSMENT ON THE BASIS OF RELEVANT MATERIAL AVAILABLE ON REC ORD. THE ASSESSEE HAS FILED HIS RETURN OF INCOME UNDER I.T.A. NO . 354 / KOL ./20 1 3 ASSESSMENT YEAR: 200 9 - 20 10 PAGE 2 OF 3 SECTION 44AF OF THE INCOME TAX ACT AND WAS NOT MAINTAINING HIS REGULAR BOOKS OF ACCOUNT. THE A SSESSEE STATED IN HIS STATEMENT THAT SUFFICIENT TIME WAS NOT GIVEN TO PREPARE AND PRODUCE DETAILS IN SUPPOR T OF HIS RETURN OF INCOME BEFORE THE A SSESSING A UTHORITY. THE ASSESSEE, THEREFORE, REQUESTED VIDE LETTER DATED 14.11.2011 FOR SETTING ASIDE THE ORDER OF ASSESSING OFFICER FOR FRESH ADJUDICATION. 3. LD. SR. D.R. COULD NOT CONTROVERT THE SUBMISSIONS OF THE ASSESSEE. 4 . I HAVE GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE AND CONSIDERED THE ORDERS OF TAX AUTHORITIES BELOW . LOOKING TO THE SUBMISSIONS MADE BY THE ASSESSEE AS WELL AS THE ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 144, I OBSERVE THAT BOTH THE PARTIES CONCEDED THAT THE ISSUE CAN BE SET ASIDE TO THE FILE OF ASSESSING OFFICER FOR FRESH ADJUDICATION. I, THEREFORE, SET ASIDE THE ORDER OF LOWER AUTHORITIES AND REMIT THE ISSUE BACK TO THE FILE OF ASSESSING OFFICER. NEEDLESS TO SAY THAT T HE ASSESSING OFFICER WILL ALLOW PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND I DIRECT THE ASSESSEE TO FILE DETAILS OF THE QUERIES AS ASKED FOR BY THE ASSESSING OFFICER IN THIS REGARD. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSE SSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST , 201 5 . SD/ - MAHAVIR SINGH ( JUDICIAL MEMBER) KOLKATA, THE 3 RD D AY OF AUGUST , 201 5 COPIES TO : (1) R AMJAN MONDAL, BHAGWANPUR, NAYATOLA, CHANCHAL, MALDA - 732 123 (W.B.) (2) INCOME TAX OFFICER, WARD - 3, MALDA, NETAJI COMMERCIAL MARKET, MALDA - 732 101 I.T.A. NO . 354 / KOL ./20 1 3 ASSESSMENT YEAR: 200 9 - 20 10 PAGE 3 OF 3 (3) COMMISSIONER OF INCOME - TAX (APPEALS) , JALPAIGURI (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA B ENCHES, KOLKATA LAHA/SR. P.S .