Vinod Kumar Patel, Kolkata V. ACIT, CIR-42, KOLKATA, Kolkata

ITA 430/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99657 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 12-03-2014
• Court: TRIBUNAL
• Assessee Lawyers: MANISH TIWARIFCA
• Keywords: Opportunity of being heard
• Section: 133A; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC , KOLKATA [BEFORE HON BLE SHRI MAHAVIR SINGH, JM ] IT A NO.430/KOL/2014 ASSESSMENT YEAR : 2006 - 07 ( A PPELLANT ) (RESPONDENT) VINOD KUMAR PATEL - VERSUS - A.C.I.T., CIRCLE - 42, KOLKAT A KOLKATA (PAN: AFGPP 4160 B) FOR THE APPELLANT: SHRI MANISH TIWARI,FCA FOR THE RESPONDENT: SHRI SANJAY MUKHERJEE, JCIT DATE OF HEARING : 2 4 .07 .2015. DATE OF PRONOUNCEMENT : 03.08.2015. ORDER THIS APPEAL OF ASSESSEE ARISES FROM THE O RDER OF LD. CIT(A) - XII, KOLKATA IN APPEAL NO . 594/XII/CIR - 42/08 - 09 DATED 03.12 .2013 . ASSESSMENT WAS FRAMED BY A.C.I.T., CIRCLE - 42, KOLKATA U/S 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE ACT ) FOR A.Y . 2006 - 07 VIDE ITS ORDER DATED 31. 12.2008. 2. THE ONLY ISSUE TO BE DECIDED IN THIS APPEAL IS WHETHER THE LD. CIT(A) IS RIGHT IN PASSING AN ORDER EX - PARTE BY SERVING NOTICE OF HEARING AT NO.615, JESSORE ROAD, KOLKATA - 700028 WHICH, ACCORDING TO THE ASSESSEE, IS NOT THE CORRECT ADDRESS OF THE ASSESSEE. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE WAS SUBJECT ED TO SURVEY U/S 133A OF THE ACT AT THE BUSINESS PREMISES ON 21.03. 2006. DURING THE COURSE OF ASSESSMENT PROCEEDINGS NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE AO. AC CORDINGLY , ASSESSMENT ORDER WAS COMPLETED U/S 144 OF THE ACT BASED ON MATERIALS FOUND DURING THE COURSE OF SURVEY AND ON THE BASIS OF MATERIALS AVAILABLE ON RECORD BEFORE THE LD. AO. ITA NO. 430/KOL/2014 VINOD KUMAR PATEL A.YR. 2006 - 07 2 AGGRIEVED BY THIS ORDER, THE ASSESSEE CHALLENGED BEFORE THE LD. CIT(A), WHO UPHELD THE ASSESSMENT ORDER AS THERE WAS NO COMPLIANCE OF THE ASSESSEE EVEN BEFORE THE LD. CIT(A). AGGRIEVED BY THIS ORDER, THE ASSESSEE HAS CHALLENGED THIS ORDER BEFORE THIS TRIBUNAL. 4. SHRI MANISH TIWARI, FCA, THE LD. AR OF THE ASSESSEE APP EARED ON BEHALF OF THE ASSESSEE AND SHRI SANJAY MUKHERKJEE, JCIT APPEARED ON BEHALF OF THE REVENUE. 5. THE LD.AR STATED THAT A SURVEY WAS CONDUCTED IN THE BUSINESS PREMISES OF THE ASSESSEE AT NO.711A, JESSORE ROAD, KOLKATA - 700028 AND ACCORDINGLY PLEA DED THAT SERVICE OF NOTICE BY AFFIXTURE BY THE LD.CIT(A) AT 615, JESSORE ROAD, KOLKATA - 700028 IS UNWARRANTED. HOWEVER, HE PLEADED THAT ONE MORE OPPORTUNITY BE GIVEN TO REPRESENT HIS CASE BEFORE THE LD.AO TO EXPLAIN THE IMPOUNDED DOCUMENTS DURING THE SURVEY IN ORDER TO DETERMINE THE T RUE INCOME OF THE ASSESSEE. 6. THE LD. DR VEHEMENTLY SUPPORTED THE ORDERS OF THE LOWER AUTHORITIES. 7. I HAVE HEARD THE RIVAL SUBMISSIONS. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, I DEEM IT FIT, IN THE INTERES T OF JUSTICE AND FAIR PLAY, TO SET ASIDE THESE ISSUES TO THE FILE OF THE LD. AO AS THE ASSESSEE DESERVES ONE MORE OPPORTUNITY TO EXPLAIN THE DISCREPANCIES FOUND IN THE STOCK RECORDS, AMONG OTHERS WHICH WERE DULY IMPOUNDED AT THE TIME OF SURVEY CONDUCTED IN THE BUSINESS PREMISES OF THE ASSESSEE U/S 133A OF THE ACT. NEEDLESS TO MENTION, ASSESSEE BE GIVEN REASONABLE OPPORTUNITY OF BEING HEARD. 8. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNC ED IN TH E COURT . SD/ - [MAHAVIR SINGH] JUDICIAL MEMBER DATE: 03.08.2015. R.G.(.P.S.) ITA NO. 430/KOL/2014 VINOD KUMAR PATEL A.YR. 2006 - 07 3 COPY OF THE ORDER FORWARDED TO : 1 . VINOD KUMAR PATEL, 6/5, JESSORE ROAD, KOLK ATA - 700028. 2 THE A.C.I.T., CIRCLE - 42, KOLKATA. 3 . THE CIT, 4. THE CIT(A) - XII, KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY , BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCH ES