Umesh Kankani, Kolkata V. I.T.O.,Ward-4(4), Kolkata

ITA 469/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6318 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2019
• 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
• Assessee Lawyers: ANUPAM SARDA ACA
• 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. 469/KOL/2019 ASSESSMENT YEAR: 2013-14 SHRI UMESH KANKANI...........................................................................APPELLANT 5, KIRAN SHANKAR ROY ROAD, KOLKATA 700 001. [PAN: AKMPK 8942 R] ITO, WARD 4(4) KOLKATA................................RESPONDENT P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. APPEARANCES BY: SHRI ANUPAM SARDA, ACA 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 02, 2019 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 7, KOLKATA DATED 23.01.2019 WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUAL WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION ON 12.08.2013 DECLARING A TOTAL INCOME OF RS. 3,34,640/-. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 10.02.2016, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 13,82,068/- AFTER MAKING THE ADDITION OF RS. 1,80,000/- ON ACCOUNT OF CAR RENT AND DISALLOWANCE OF RS. 8,67,428/- U/S 57. 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. 469/KOL/2019 ASSESSMENT YEAR: 2013-14 SHRI UMESH KANKANI ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 23.01.2019 PASSED EX-PARTE. 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 US, NONE HAS APPEARED ON BEHALF OF THE DEPARTMENT. THE LEARNED COUNSEL FOR THE ASSESSEE, ON THE OTHER HAND, HAS FILED A DECLARATION OF THE ASSESSEE EXPLAINING THE NON-COMPLIANCE TO THE NOTICES ISSUED BY THE LD. CIT(A) AS UNDER: I, UMESH KANKANI, HAVE ADDRESS 5, KIRAN SHANKAR ROY ROAD, KOLKATA 700 001 DO SOLEMNLY AFFIRM AND STATED AS UNDER: THAT THE NOTICE SENT BY LD. CIT(A) DATED 1 ST AUGUST, 2018 FIXING THE DATE OF HEARING ON 23 RD AUGUST, 2018 WAS DULY ATTENDED BY US AND REQUEST FOR ADJOURNMENT WAS MADE AS THE AUTHORIZED REPRESENTATIVE WAS APPOINTED ON 22 ND AUGUST, 2018 AND REQUIRED REASONABLE TIME TO PREPARE A SOUND AND HEALTHY HEARING. NOTICE DATED 8 TH NOVEMBER, 2018 FIXING DATE OF HEARING ON 6 TH DECEMBER, 2018 WAS SENT BY CIT(A) WAS DULY ATTENDED BY US AND ADJOURNMENT WAS PLEADED DUE TO ADVANCE TRAVEL SCHEDULES OF THE AUTHORISED REPRESENTATIVE. THAT THE NOTICE SENT BY LD. CIT(A) FIXING THE DATE OF HEARING ON 11 TH FEBRUARY, 2018, 13 TH SEPTEMBER, 2018 AND 7 TH JANUARY, 2019 WAS NEVER RECEIVED BY US. SINCE THE NOTICE OF HEARING WAS NOT RECEIVED WE WERE NOT ABLE TO ATTEND HEARING ON THE DATE MENTIONED IN THE NOTICE. THAT AFTER HAVING KNOWLEDGE OF THE ORDER, WE INITIATED THE PROCESS OF FILING THE APPEAL AND PREFERRED THE SAME WITH THE STIPULATED TIME AS PER INCOME TAX ACT, 1961 THAT IS ON 12 TH MARCH, 2019. 5. KEEPING IN VIEW THE FACTS STATED BY THE ASSESSEE AS NARRATED ABOVE, 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 3 I.T.A. NO. 469/KOL/2019 ASSESSMENT YEAR: 2013-14 SHRI UMESH KANKANI 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. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND AUGUST, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 02/08/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI UMESH KANKANI, 5, KIRAN SHANKAR ROY ROAD, KOLKATA 700 001. 2. ITO, WARD 4(4), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA