Smt Chitralekha Paul, Kolkata V. THE ITO, WD-12(2), KOLKATA, Kolkata

ITA 486/KOL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4945 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 18-03-2016
• Court: TRIBUNAL
• Department Lawyers: SANJIT DAS
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

I.T.A. NO. 486/KOL./2016 ASSESSMENT YEAR: 2005-2006 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 486 /KOL/ 2016 ASSESSMENT YEAR: 2005-2006 SMT. CHITRALEKHA PAUL,............................. ........................APPELLANT 50/1A, P.G.H.S. ROAD, KOLKATA-700 032 [PAN : AGQPP 1457 Q] -VS.- INCOME TAX OFFICER,................................ ...........................RESPONDENT WARD-12(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI PRANABESH SARKAR, ADVOCATE, FOR THE ASSESSEE SHRI SANJIT DAS, JCIT, FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : APRIL 22, 2016 DATE OF PRONOUNCING THE ORDER : APRIL 27, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKATA DAT ED 03.02.2016 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HER RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 13.12.2005 DECLARING TOTAL INCOME OF RS.90,000/-. IN THE ASSES SMENT COMPLETED UNDER SECTION 143(3) READ WITH SECTION 147, THE TOTAL INC OME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.8,88, 000/- AFTER MAKING ADDITIONS OF RS.3,48,000/-, RS.3,00,000/- AND RS.1, 50,000/- ON ACCOUNT OF THE UNDISCLOSED INCOME AGAINST CASH DEPOSIT, UNDISC LOSED INVESTMENT AND UNEXPLAINED EXPENSES RESPECTIVELY. AGAINST THE ORDE R PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) READ WITH SE CTION 147, AN APPEAL I.T.A. NO. 486/KOL./2016 ASSESSMENT YEAR: 2005-2006 PAGE 2 OF 3 WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(AP PEALS) AND A DETAILED WRITTEN SUBMISSION WAS FILED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) IN SUPPORT OF HER CASE ON ALL THE THREE ISSUES INVO LVED IN THE APPEAL. A COPY OF THE SAID WRITTEN SUBMISSION WAS FORWARDED B Y THE LD. CIT(APPEALS) TO THE ASSESSING OFFICER FOR HIS EXAMI NATION AND COMMENTS. IN THE REMAND REPORT SUBMITTED TO THE LD. CIT(APPEA LS) ON 04.01.2016, THE ASSESSING OFFICER REITERATED HIS FINDINGS GIVEN IN THE ASSESSMENT ORDER. THEREAFTER THE APPEAL OF THE ASSESSEE WAS FI XED FOR HEARING BY THE LD. CIT(APPEALS) ON 03.02.2016 AND SINCE NO ONE ATT ENDED ON BEHALF OF THE ASSESSEE ON THE SAID DATE, HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBU NAL. 3. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS RIGHTLY S UBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, ONLY ONE OPPORTUNITY WAS GIVEN BY THE LD. CIT(APPEALS) TO THE ASSESSEE OF BEING HEARD AFTER T HE RECEIPT OF REMAND REPORT FROM THE ASSESSING OFFICER AND THIS POSITION CLEARLY EVIDENT FROM THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) HAS NOT BEEN DISPUTED EVEN BY THE LD. D.R. IT IS THUS CLEAR THAT THE APPEAL FILED BY THE ASSESSEE BEFORE HIM HAS BEEN DISMISSED BY THE LD. CIT(APPEALS) WITH OUT GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE AND THERE IS A CLEAR VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. I, THERE FORE, SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) AND REMIT TH E MATTER BACK TO HIM FOR DECIDING THE APPEAL OF THE ASSESSEE AFRESH ON M ERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE AS SESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 27, 201 6. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 27 TH DAY OF APRIL, 2016 I.T.A. NO. 486/KOL./2016 ASSESSMENT YEAR: 2005-2006 PAGE 3 OF 3 COPIES TO : (1) SMT. CHITRALEKHA PAUL, 50/1A, P.G.H.S. ROAD, KOLKATA-700 032 (2) INCOME TAX OFFICER, WARD-12(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX(APPEALS)-9, KOLKAT A (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.