Inder Chand Goenka, Kolkata V. I.T.O.,Ward-49(3), Kolkata

ITA 467/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3789 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 12-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT, KZ] I.T.A. NO. 467/KOL/2019 ASSESSMENT YEAR: 2013-14 INDER CHAND GOENKA............................................................................APPELLANT C/O. RASHMI INFOTECH, 8, CANNING STREET, 3 RD FLOOR, KOLKATA 700 001. [PAN: AGFPG 0833 Q] VS ITO, WARD 49(3) KOLKATA..............................RESPONDENT UTTRAPAN COMPLEX, MANICKTALA CIVIC CENTRE, KOLKATA 700 054. APPEARANCES BY: SHRI RAJEEVA KUMAR, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. NONE APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 30, 2019 DATE OF PRONOUNCING THE ORDER : AUGUST 09, 2019 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 15, KOLKATA DATED 15.01.2019 PASSED EX-PARTE WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUAL WHO IS ENGAGED IN THE BUSINESS OF DEALING IN COMPUTER SOFTWARE. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 29.09.2013 DECLARING A TOTAL INCOME OF RS. 16,62,700/-. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 22.03.2016, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 22,63,240/- AFTER MAKING CERTAIN ADDITIONS / DISALLOWANCES. 3. AGAINST THE ORDER PASSED BY THE AO U/S 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS NO SATISFACTORY COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES 2 I.T.A. NO. 467/KOL/2019 ASSESSMENT YEAR: 2013-14 INDER CHAND GOENKA ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 15.01.2019 PASSED EX-PARTE FOR NON-PROSECUTION. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS FILED THIS APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING BEFORE THE TRIBUNAL, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. IN SUPPORT OF THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL CHALLENGING THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NONE OF THE NOTICES ISSUED BY THE LD. CIT(A) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING WAS RECEIVED BY THE ASSESSEE AND SUCH NON-RECEIPT RESULTED IN HIS NON-APPEARANCE BEFORE THE LD. CIT(A) WHEN THE APPEAL OF THE ASSESSEE WAS CALLED FOR HEARING. KEEPING IN VIEW THE SUBMISSION MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(A) WHEN HIS APPEAL WAS CALLED FOR HEARING, I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. AS UNDERTAKEN BY THE LEARNED COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT(A) AND SHALL EXTEND ALL THE COOPERATION IN ORDER TO ENABLE THE LD. CIT(A) TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 3 I.T.A. NO. 467/KOL/2019 ASSESSMENT YEAR: 2013-14 INDER CHAND GOENKA 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH AUGUST, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 09/08/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. INDER CHAND GOENKA, C/O. RASHMI INFOTECH, 8, CANNING STREET, 3 RD FLOOR, KOLKATA 700 001. 2. ITO, WARD 49(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA