Rajeev Goyal, Kolkata V. DCIT, Circle - 8, Kolkata, Kolkata

ITA 435/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8734 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 14-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S HALDER
• Assessee Lawyers: A RUSTAGI
• Keywords: Opportunity of being heard
• Section: 143(3); 2

Judgement Text

ITA NO. 435/KOL/2018 A.Y. 2010-2011 RAJEEV GOYAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 435/KOL/2018 ASSESSMENT YEAR: 2010-2011 RAJEEV GOYAL,...................................... ..................................APPELLANT 27, WESTON STREET, 4 TH FLOOR, KOLKATA-700 012 [PAN: ADYPG 1196 J] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ...............RESPONDENT CIRCLE-8, KOLKATA, AAYAKAR BHAWWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI A. RUSTAGI, FCA, FOR THE APPELLANT SHRI S. HALDER, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : DECEMBER 20, 2018 DATE OF PRONOUNCING THE ORDER : DECEMBER 20, 2018 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-3, KOLKATA DAT ED 03.01.2018 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 21.09.2010 DECLARING TOTAL INCOME OF RS.55,42,640/-. IN THE AS SESSMENT COMPLETED ITA NO. 435/KOL/2018 A.Y. 2010-2011 RAJEEV GOYAL 2 UNDER SECTION 143(3) VIDE AN ORDER DATED 16.03.2013 , THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICE R AT RS.68,84,910/- AFTER MAKING CERTAIN ADDITIONS. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) DISPUTING THE ADDITIONS MADE BY THE AS SESSING OFFICER TO ITS TOTAL INCOME AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARINGS FROM TIME TO TIME, THE LD. CIT(APPEALS) DI SMISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 03.01.2 018 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT O F THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL CHALLENGING T HE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE, THE LD. CO UNSEL FOR THE ASSESSEE HAS SUBMITTED THAT OUT OF THE FIVE HEARINGS FIXED B Y THE LD. CIT(APPEALS), THE ASSESSEE HAD RECEIVED NOTICES OF ONLY THE FIRST TWO HEARINGS. HE HAS SUBMITTED THAT THE ASSESSEE SOUGHT ADJOURNMENTS ON THESE FIRST TWO HEARINGS AND SINCE THE NOTICES OF THE SUBSEQUENT TH REE HEARINGS WERE NEVER RECEIVED BY THE ASSESSEE, HE COULD NOT COMPLY WITH THE SAME. KEEPING IN VIEW THIS SUBMISSION MADE BY THE LD. COU NSEL FOR THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-COMPLIANCE ON THE PART OF THE ASSESSEE BEFORE THE LD. CIT(APPE ALS) AND EVEN THE LD. D.R. HAS NOT RAISED ANY MATERIAL CONTENTION TO DISP UTE THIS POSITION. WE ACCORDINGLY SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO THE LD. CIT(A PPEALS) FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. ITA NO. 435/KOL/2018 A.Y. 2010-2011 RAJEEV GOYAL 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 20, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 20 TH DAY OF DECEMBER, 2018 COPIES TO : (1) SHRI RAJEEV GOYAL, 27, WESTON STREET, 4 TH FLOOR, KOLKATA-700 012 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-8, KOLKATA, AAYAKAR BHAWWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-3, KOLKATA , (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.