Subrata Mukherjee, Howrah V. ITO, WD-47(4), KOLKATA, Kolkata

ITA 397/KOL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2972 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 09-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHARY
• Assessee Lawyers: S M SURANA
• Keywords: Additional evidence
• Section: 143(1); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SH. S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 397/KOL/2016 [ASSESSMENT YEAR: 2010-11] SUBRATA MUKHERJEE 28, CHANDRA PATHAK LANE, HOWRAH- 711 201. PAN- AESPM 5541 G VS INCOME TAX OFFICER WARD- 47(4), KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. S.M. SURANA RESPONDENT BY SH. ROBIN CHOUDHARY , DR DATE OF HEARING 22.07 .2019 DATE OF PRONOUNCEMENT 21 . 08 .2019 ORDER PER SH. S.S.GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST THE CIT(A)-14, KOLKATAS ORDER PASSED IN CASE NO. 26/CIT(A)-14/CIR-47/2013-14 INVOLVING PROCEEDINGS U/S 144 OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES FIVE SUBSTANTIVE GROUNDS FOLLOWED BY REVISED GROUNDS CHALLENGED CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION ASSESSING HIS INCOME AT RS. 1,38,95,600/- AS AGAINST RETURNED INCOME OF RS. 1,59,220/- IN THE COURSE OF ASSESSMENT AND UPHELD IN THE LOWER APPELLATE PROCEEDINGS. WE NOTICE AT THE OUTSET THAT THE CIT(A) HAD FORWARDED THE ASSESSEES ADDITIONAL SUBMISSIONS MADE IN LOWER APPELLATE PROCEEDINGS TO THE ASSESSING OFFICER WHO SUBMITTED HIS REMAND REPORT ON 09.03.2015 AS UNDER: SUB : REMAND REPORT IN THE CASE OF SUBRATA MUKHERJEE, PAN - AESPM5541G, APPEAL NO.-26/CIT(A)-14/WD46(4)/2013-14, FOR A.Y.-2010-11 - MATTER REGARDING. KINDLY REFER TO THE ABOVE. IN ORDER TO VERIFY FRESH / ADDITIONAL EVIDENCES, DOCUMENTS AND WRITTEN SUBMISSION, THE ASSESSEE WAS GIVEN OPPORTUNITY THROUGH A LETTER DATED 27.02.2015 AND SENT IT THROUGH SPEED POST AND DULY SERVED TO THE ASSESSEE WITH AN OPPORTUNITY OF SEVEN DAYS, BUT THE ASSESSEE HAS NOT MADE ANY COMPLIANCE TO THE SAID LETTER AND NONE APPEARED TILL DATE TO SUBSTANTIATE ITS CLAIM AS REASONABLE. THUS THE VERIFICATION OF FRESH / ADDITIONAL EVIDENCES, AND WRITTEN SUBMISSION REMAINS UNEXPLAINED TO THIS END. IN THE FIRST SUBMISSION, THE APPELLANT HAS STATED TO CONSIDER THE RETURN FOR ITA NO. 397/KOL/2016 [ASSESSMENT YEAR: 2010-11] SUBRATA MUKHERJEE PAGE | 2 ASST. YR. 2010-11 MADE BY ELECTRONICALLY ON 25.05.2011 IS TO BE TREATED AS NON EST AND INVALID RETURN SINCE THE ASSESSEE FURNISHED SIGNED ITR V THROUGH ORDINARY POST WHICH WAS RECEIVED BY CPC ON 05.10.2011 AND THE SAME WAS NOT RECEIVED WITHIN SIXTY DAYS AS PRESCRIBED UNDER THE RULES OF CPC. BUT, THE INTENTION OF THE ASSESSEE IS NOT ACCEPTED AT ALL SINCE THE ITR V WAS FIRSTLY REJECTED ON 05.10.2011 BY THE CPC BY MISTAKE AND IMMEDIATELY ON 05.10.2011 THE ITR V WAS ACCEPTED AND RECEIVED BY THE CPC AND THE RETURN OF INCOME FOR ASST. YR. 2010-11 WAS DULY PROCESSED U/S 143(1) OF THE ACT ON 01.12.2011. BUT THE ASSESSEE HAS NOT FILED ANY APPEAL OR WRIT AGAINST THE PROCEEDING U/S 143(1) MADE BY CPC. HENCE THE ASSESSEE HAS ACCEPTED THE PROCEEDING U/S 143(1) OF THE IT ACT DONE BY CPC. THEREFORE, OBJECTION RAISED AGAINST PROCEEDING U/S 143(3)7144 IS NOT AT ALL TENABLE. MOREOVER L AM TO DRAW YOUR KIND ATTENTION TO THE FACT THAT CBDT HAS EXTENDED THE TIME LIMIT FOR FILING ITR V FORM RELATING TO RETURNS FILED ELECTRONICALLY WITHOUT DIGITAL SIGNATURE FOR ASST. YR. 2010-11 AND ASST. YR. 2011-12 FILED ON OR AFTER 01.04.2011 UPTO 31.12.2012 OR WITHIN A PERIOD OF 120 DAYS FROM THE DATE OF UPLOADING THE RETURN, WHICHEVER IS LATER (ENCLOSED COPY OF INSTRUCTION). HENCE FROM THE ABOVE DISCUSSION, THE INTENTION OF THE ASSESSEE IS NOT ACCEPTED. IN RESPECT OF SECOND SUBMISSION, HERE IT IS TO MENTION THAT THE FACTS AND CIRCUMSTANCES OF THE CASE FOR THE ASST. YR 2010-11 IS NOT AT ALL SIMILAR TO THE CASE FOR ASST. YR. 2011-12. HENCE THE APPEAL OF THE ASSESSEE IS NOT REASONABLE AND AS SUCH NOT ACCEPTED. 3. MR. CHOUDHARY FAILS TO REBUT THE CLINCHING FACT THAT THE CIT(A) HAS NOWHERE CONSIDERED THE ABOVE STATED REMAND REPORT NOR HAS HE FURNISHED A COPY THEREOF TO THE TAXPAYER. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE THE INSTANT CASE BACK TO THE CIT(A) FOR A FRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING AT TAXPAYERS RISK AND RESPONSIBILITY. HE IS DIRECTED TO APPEAR BEFORE THE CIT(A) FOR FURTHER CONSEQUENTIAL PROCEEDINGS ON OR BEFORE 10.11.2009 ALONG WITH A COPY OF THIS ORDER. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 21.08.2019. SD/- SD/- (A.L. SAINI) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 21.08.2019 BIDHAN ITA NO. 397/KOL/2016 [ASSESSMENT YEAR: 2010-11] SUBRATA MUKHERJEE PAGE | 3 COPY FORWARDED TO: 1. APPELLANT- SUBRATA MUKHERJEE, 28, CHANDRA PATHAK LANE, HOWRAH- 711 201. 2. RESPONDENT- INCOME TAX OFFICER, WARD- 47(4), KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)-14, KOLKATA (SENT THROUGH MAIL) 5. DR: ITAT-KOLKATA BENCHES (SENT THROUGH MAIL) AR/H.O.O ITAT, KOLKATA