Ratan Kr. Das, Kolkata V. ACIT, CIR-33, KOLKATA, Kolkata

ITA 455/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1235 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 15-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KALYAN NATH CIT LD
• Assessee Lawyers: SANJAY BISWAS LD
• Keywords: Corroborative evidences

Judgement Text

1 ITA NO455/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA BEFORE: SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER I.T.A NO. 455/KOL/2016 A.Y: 2010-11 RATAN KUMAR DAS VS. ACIT, CIR-33, KOLKATA PAN: ADWPD 1058L [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : SHRI SANJAY BISWAS, ADVOCA TE, LD.AR FOR THE RESPONDENT : SHRI KALYAN NATH, ADDL.CIT, LD.SR.DR DATE OF HEARING : 09-10-2017 DATE OF PRONOUNCEMENT : 18-10-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 9, KOLKATA D T. 14-01-2016 FOR THE A.Y 2010-11. 2. THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER T HE CIT-A IS JUSTIFIED IN PASSING THE IMPUGNED EX PARTE ORDER IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. THE LD.AR SUBMITS THAT THE ASSESSEE DID NOT REC EIVE ANY NOTICE, WHICH SAID TO HAVE BEEN ISSUED BY THE CIT-A AND THE RE WAS NO OPPORTUNITY OF ASSESSEE TO PROSECUTE HIS CASE BEFOR E THE CIT-A AND PRAYED TO REMAND THE ISSUES RAISED BEFORE THE CIT-A TO HIS FILE FOR FRESH ADJUDICATION. 4. ON THE OTHER HAND, THE LD.DR OPPOSED TO THE SAME AS SUBMITTED BY THE LD.AR OF THE ASSESSEE. HE ALSO SUBMITTED THA T THE CIT-A ISSUED NOTICES, BUT, HOWEVER, THE ASSESSEE DID NOT APPEAR BEFORE HIM TO PROSECUTE HIS CASE AND TO MAKE PROPER SUBMISSION BY SUPPORTING EVIDENCES IN RESPECT OF GROUNDS RAISED BEFORE HIM. THE CIT-A HAS 2 ITA NO455/KOL/2016 RIGHTLY DISMISSED THE APPEAL OF ASSESSEE AND PRAYED TO DISMISS THE APPEAL OF THE ASSESSEE. 5. HEARD BOTH THE PARTIES AND PERUSED THE RECORD. W E FIND THAT THE AO DETERMINED THE INCOME OF THE ASSESSEE AT RS.1,98 ,34,960/- AS AGAINST DISCLOSED AMOUNT OF RS.66,07,900/-. THE AO ALSO MADE ADDITIONS (RS.20,57,698/-) ON ACCOUNT OF CONTRACT R ECEIPTS, DISALLOWANCE U/S. 40(A)(IA) (RS.70,77,217/-), UNEXP LAINED CREDIT (RS.4,24,834/-) AND DISALLOWANCE OF WAGES (RS.36,67 ,306/-) TOTALING TO RS.1,32,27,055/-. THE ASSESSEE CHALLENGED THE SA ME BEFORE THE CIT-A, BUT FAILED TO SUBSTANTIATE THE GROUNDS OF A PPEAL. WE FIND THAT THE CIT-A DISMISSED THE APPEAL OF ASSESSEE BY EX PARTE ORDER. WE FIND THAT THE ASSISTANCE OF ASSESSEE REQUIRES BEFOR E THE CIT-A FOR FRESH ADJUDICATION/CONSIDERATION OF THE ISSUES AFRE SH BY SUBMITTING PROPER EVIDENCE. TAKING INTO CONSIDERATION THE SUBM ISSIONS OF THE ASSESSEE AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE(S) TO THE FILE OF THE CIT-A FOR HI S FRESH CONSIDERATION AND TO PASS A FRESH ORDER AS PER LAW. THE ASSESSEE SHALL BE AT LIBERTY TO FILE EVIDENCES, IF ANY, TO SUBSTANTIATE HIS CASE . THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY FURTHER ADJOURNMENT BEFOR E THE CIT-A IN THE FIRST APPELLATE PROCEEDINGS. THEREFORE, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 18-1 0-2017 SD/- SD/- A.L. SAINI S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18 -10-2017 3 ITA NO455/KOL/2016 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT: SHRI RATAN KUMAR DAS, 9A BROAD STREET, K OLKATA-19. 2 RESPONDENT: THE ACIT, CIRCLE-33, KOLKATA, MIDDLETON ROW, KOLKATA-71. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, SR.PS/H.O.O,ITAT,KOL