Subhasis Das, Bankura V. ITO, Ward - 1, Bankura, Bankura

ITA 372/KOL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3181 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 09-03-2012
• Court: TRIBUNAL
• Department Lawyers: K N JANA
• Assessee Lawyers: P K HIMMATSINGHKA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [ () . .. . . .. . , ,, , , ! ' #!' ' #!' ' #!' ' #!', ,, , ] ]] ] [BEFORE HONBLE SRI N.S.SAINI AM & HONBLE SRI M AHAVIR SINGH, JM] !% !% !% !% /ITA NO.372/KOL/2012 #& '(/ ASSESSMENT YEAR : 2006-07 (*+ / APPELLANT ) - - ( -.*+ /RESPONDENT) SUBHASIS DAS I.T.O., WARD-1, BANKURA -VERSUS- BANKURA (PAN:ADAPD 9357 J) *+ / 0 / FOR THE APPELLANT: SHRI P.K.HIMMATSINGHKA -.*+ / 0 / FOR THE RESPONDENT: SHRI K.N.JANA, SR.DR 1 2 / 3 /DATE OF HEARING : 13.06.2013 4' / 3 /DATE OF PRONOUNCEMENT : 21.06.2013. 5 / ORDER PER SHRI N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)- DURGAPUR DATED 09.12.2011 BY RAISING THE FOLLOWING GROUNDS OF APPEAL :- FOR THAT THE APPELLANT COULD NOT APPEAR BEFORE THE LD.CIT(A) ON THE LAST DATE OF HEARING DUE TO HIS SEVERE ILLNESS DURING THAT PERIO D. FOR THAT THE LD. CIT(A) ERRED IN PASSING THE EX PAR TE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY OF HEARING TO THE APPELLANT. FOR THAT THE LD. I.T.O. ARBITRARILY DISALLOWED THE BUSINESS PROMOTION EXPENSES CLAIMED BY THE APPELLANT, IN THE FORM OF PAYMENT MADE TO BA NK, TO THE TUNE OF RS.870000/- WITHOUT MAKING PROPER VERIFICATION WHICH IS UNJUST AND UNWARRANTED AND THE ADDITION OF RS.870000/- TO THE TOTAL INCOME OF THE ASSESSEE IS UNCALLED FOR AND HENCE LIABLE TO BE DELETED. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE LD. CI T(A) ISSUED NOTICE U/S 250 OF THE IT ACT ON 17.10.2011 FIXING THE HEARING OF THE ASSESSE E ON 31.10.2011 BUT NONE APPEARED ON THE DATE OF HEARING FOR THE ASSESSEE. AGAIN THE APPEALS WERE RE-FIXED VIDE LETTERS DATED 01.11.2011 AND 22.11.2011 FIXING THE HEARING OF APPEAL ON 15.11.2011 AND 02.12.2011 RESPECTIVELY AND THEY WERE SERVED ON THE ASSESSEE BUT THE SAME WERE NOT COMPLIED WITH. THEREFORE THE LD. CIT(A) DISMISSED T HE APPEAL OF THE ASSESSEE BY IT A NO.372/KOL/2012 SUBHASIS DAS VS I.T.O., WARD-1, BANKURA.. A.YR.2006-07 2 OBSERVING THAT ENOUGH OPPORTUNITY WAS GIVEN TO THE ASSESSEE AND IF THE ASSESSEE CHOOSES TO IGNORE THOSE, IT CANNOT BE SAID THAT HE IS SERIOUS ABOUT PROSECUTING THIS APPEAL. 3. AT THE TIME OF HEARING THE LD. AR OF THE ASSESSE E SUBMITTED THAT THE ASSESSEE COULD NOT PUT IN APPEARANCE ON THE DATES OF HEARING FIXED BY THE LD. CIT(A) AS THE ASSESSEE WAS OUT OF STATION DURING THE SAID PERIOD. HE POINTED OUT THAT THE LD. CIT(A) HAD FIXED THE HEARING OF THE APPEAL ON THREE OCCASI ONS WITHIN A SHORT INTERVAL OF TIME AND THUS SUFFICIENT OPPORTUNITY OF HEARING WAS NOT ALLOWED TO THE ASSESSEE BEFORE DISMISSING THE APPEAL OF THE ASSESSEE. HE PRAYED TH AT IN THE INTEREST OF JUSTICE ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE AND THAT THE ASSESSEE HAS ALL THE MATERIALS IN ITS POSSESSION TO SUBSTANTIATE ITS CAS E BEFORE THE LD. CIT(A). HE ALSO UNDERTOOK TO APPEAR BEFORE THE LD. CIT(A) ON THE DA TE OF HEARING TO BE FIXED FOR HEARING BY THE LD. CIT(A) IF ONE MORE OPPORTUNITY I S GRANTED TO THE ASSESSEE. 4. THE LD. DR VEHEMENTLY OPPOSED THE GRANTING OF ON E MORE OPPORTUNITY BEFORE THE LD. CIT(A) TO THE ASSESSEE. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE ORDERS OF THE LOWER AUTHORITIES AND MATERIALS AVAILABLE ON RECORD, WE F IND THAT THE LD. CIT(A) HAS FIXED THE APPEAL FOR HEARINGS ON 31.10.2011, 15.11.2011 AND 0 2.12.2011. WHEN THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) THE LD.CIT(A ) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE IS NOT SER IOUS IN PROSECUTING THIS APPEAL. WE OBSERVE THAT NOTICE OF HEARINGS WERE GIVEN WITHIN A SHORT SPAN OF TIME AND THUS REASONABLE OPPORTUNITY OF HEARING WAS NOT PROVIDED TO THE ASSESSEE. FURTHER IT IS ALSO EXPLAINED BY THE LD. AR THAT AS THE ASSESSEE WAS OU T OF STATION HE COULD NOT PUT IN APPEARANCE BEFORE THE LD. CIT(A) AND THEREFORE ONE MORE OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE IN THE INTEREST OF JUSTICE. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE CONSIDERED OPINION THAT THE LD. CIT(A) IS A QUASI JUDICIAL AUTHORITY. IT IS A SETTLED POSITION OF LAW THAT A QUASI JUDICI AL AUTHORITY SHOULD DISPOSE OF THE APPEAL OF THE ASSESSEE ON MERITS ON THE BASIS OF MA TERIALS AVAILABLE ON RECORD EVEN IN A CASE WHERE THE ASSESSEE FAILS TO PUT IN APPEARANCE ON THE DATE OF HEARING FIXED BY HIM SO THAT THE ASSESSEE IS ABLE TO MEET ITS CASE IN AP PEAL BEFORE A HIGHER FORUM. OUR VIEW FINDS SUPPORT FROM THE DECISION OF THE HONBLE DELH I HIGH COURT IN THE CASE OF IT A NO.372/KOL/2012 SUBHASIS DAS VS I.T.O., WARD-1, BANKURA.. A.YR.2006-07 3 VODAFONE ESSAR LIMITED VS DISPUTE RESOLUTION PANEL (2011) 196 TAXMAN 423. HENCE WE ARE OF THE CONSIDERED VIEW THAT DISMISSAL OF THE APPEAL BY THE LD. CIT(A) WAS NOT PROPER AND JUSTIFIED. THEREFORE WE SET ASIDE THE OR DER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE TO DISPOSE OF THE APPEAL OF THE ASSESSEE ON MERITS AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO BOTH THE PARTI ES. THE ASSESSEE IS DIRECTED TO SUO MOTO APPEAR BEFORE THE LD. CIT(A) WITHIN TWO MONTHS FROM THE DATE OF THIS ORDER FOR FIXING THE HEARING OF THE APPEAL AND TO FILE ALL MA TERIALS AND EVIDENCES BEFORE THE LD. CIT(A) AS AND WHEN CALLED UPON TO DO SO. THE LD. CI T(A) IS ALSO DIRECTED TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. WITH THESE DIRECTIONS THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.06.2013. SD/- SD/- [ .' #!' , ] [ .., ,, , ] [MAHAVIR SINGH ] [N.S.SAINI] JUDICIAL MEMBER ACCOUNTANT MEMBER ( (( (3 3 3 3) )) ) DATE: 13.06.2013. R.G.(.P.S.) 5 / -##6 76'8- COPY OF THE ORDER FORWARDED TO: 1. SUBHASIS DAS, IDGAMAHALLA P.O. & DIST.BANKURA, PIN: 722101. 2 I.T.O., WARD-1, BANKURA. 3 . CIT KOLKATA 4. CIT (A)-DURGAPUR. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. .6 -#/ TRUE COPY, 51/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES IT A NO.372/KOL/2012 SUBHASIS DAS VS I.T.O., WARD-1, BANKURA.. A.YR.2006-07 4