Sri Pandab Chandra Paul, Agartala V. Income Tax Officer, Ward-3, Agartala

ITA 367/GTY/2013

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9190 (ITAT-GUWAHATI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 06-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C OMI NINGSHEN JCIT SRDR
• Section: 142(1); 201; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH E COURT AT KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA NO. 367 / GAU / 201 3 ASSESSMENT YEAR :2006-07 SRI PANDAB CHANDRA PAUL PROP. M/S SHYAM SUNDAR TA HOUSE, M.G. BAZAR P.O. AGARTALA, WEST TRIPURA [ PAN NO.AAACK 8228 P ] V/S . INCOME TAX OFFICER, WARD-3, CITY CENTRE, P.O. AGARTALA, WET TRIPURA /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI SANJAY MODI, FCA /BY RESPONDENT SHRI M.C OMI NINGSHEN, JCIT SR-DR /DATE OF HEARING 11-12-2019 /DATE OF PRONOUNCEMENT 18-12-2019 / O R D E R PER BEMCH:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2006-07 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-SHILLONGS ORD ER DATED 30.03.2013 PASSED IN CASE NO.AGT-12/2008-09 INVOLVING PROCEED INGS U/S 144 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE LEARNED REPRESENTATIVES. CASE FILE PERUSED. 2. THE FIRST AND FOREMOST PRELIMINARY ISSUE THAT AR ISES FOR OUR APT ADJUDICATION IN THE INSTANT LIS IS THAT OF CORRECTN ESS OF ASSESSING OFFICERS ACTION TAKING RECOURSE OF SEC. 144 BEST JUDGMENT ASSESSMENT . THERE IS HARDLY ANY DISPUTE BETWEEN THE PARTIES THAT THE COR RESPONDING ASSESSMENT TO THIS EFFECT DATED 30.12.2008 ATTRIBUTES ASSESSEES FAILURE TO FILE RELEVANT DETAILS ITA NO.367/GAU/2013 ASSESSM ENT YEAR: 2006-07 SH. PANDAB CH. PAUL VS. ITO WD-3 AGAR PAGE 2 IN PURSUANCE TO SEC. 142(1) NOTICE DATED 30.09.2008 . THE REVENUES CASE ACCORDINGLY IS THAT SINCE ASSESSEE HAD NOT FILE ON RECORD THE DETAILS SOUGHT IN ABOVE SCRUTINY NOTICE THE ASSESSING OFFICER RIGHTLY TOOK RECOURSE TO BEST JUDGMENT ASSESSMENT AGAINST HIM. WE FIND NO MERIT IN REVENUES FOREGO ING ARGUMENTS. THE ASSESSMENT NOTINGS IN THE INSTANT CA SE FROM 25.04.2007 TO 30.12.2008 FORM PART OF CASE RECORD BEFORE US. THE SAME NOWHERE INDICATE ABOUT THE ASSESSING OFFICERS HAVING EITHER ISSUED ANY SUCH SHOW-CAUSE TO THE ASSESSEE. NOR HE STATED ASSESSEES DEFAULT U/S 144(1) (A TO C). WE AGREE ASSESSEE LEGAL PLEA ON THIS COUNT ALONE AS PER HON 'BLE CALCUTTA HIGH COURTS DECISION IN MOHINI DEBI MALPANI VS. ITO (1969) 77 ITR 674 (CAL) TO QUASH THE IMPUGNED BEST JUDGMENT ASSESSMENT THEREFORE. HIS OTHER SUBSTANTIVE GROUNDS ON MERITS ARE RENDERED ACADEMIC. 5. THIS ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT 18 /12/2019 SD/- SD/- (A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) JUDICIAL MEMBER) KOLKATA, *DKP - 18 / 12 /201 9 / / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SRI PANDAB CH PAUL, PROP: M/S SHAM SUNDA R TEA HOUSE, M.G. BAZAR P.O. AGARTALA, WEST TRIP URA 2. /RESPONDENT-ITO WARD-3, CITY CENTRE, P.O.AGARTALA, WEST TRIPURA 3. * - / CONCERNED CIT GUAHATI 4. -- / CIT (A) GUAHATI 5. 0 33*, *, / DR, ITAT, GUAHATI 6. 7 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO *,