Ramesh Kumar Khaitan, Kolkata V. THE ITO, WD-54(2), KOLKATA, Kolkata

ITA 513/KOL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100191 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 05-05-2015
• Court: TRIBUNAL
• Assessee Lawyers: A K TIBREWAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.513/KOL/2015 ASSESSMENT YEAR: 2006-07 RAMESH KUMAR KHAITAN VS. INCOME-TAX OFFICER, WD -54(2), KOLKATA (AFJPK7012C) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 10.12.2015 DATE OF PRONOUNCEMENT: 10.12.2015 FOR THE APPELLANT: SHRI A. K. TIBREWAL, FCA FOR THE RESPONDENT: SHRI TANUJ NIYOGI, JCIT, SR. DR ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-II, KOLKATA VIDE APPEAL NO. 33/CIT(A)-II/54(2)/14-15/KOL DATED 01.02.2015. ASSESSMENT WAS FRAMED BY ITO, WARD-54(2), KOLKATA U/S. 143(3) OF THE INCOME-TAX A CT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2006-07 VIDE HIS ORD ER DATED 31.12.2008. 2. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IS AGA INST THE ORDER OF CIT(A) CONFIRMING THE ADDITION MADE BY AO BY DISALLOWING C OMMISSION EXPENSES OF RS.6,30,510/-. 3. I HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. I FIND THAT THE ASSESSEE IS AN INDIVIDUAL AN D HIS MAIN SOURCE OF INCOME IS BY WAY OF COMMISSION FROM LICI, UNIT TRUST OF INDIA ETC. AS PER THE TDS CERTIFICATE THE TOTAL COMMISSION EARNED BY THE ASSESSEE IS AT RS.8,08,553 /- AND TDS DEDUCTED IS AT RS.60,031/-. THE ASSESSEE HAS DECLARED NET COMMISS ION INCOME AT RS.2,86,846/-. THE ASSESSEE VIDE HIS LETTER DATED 07.11.2008 ADMITTED THAT THE COMMISSION RECEIVED WAS FOR AN AMOUNT OF RS.9,17,356/- INCLUDING TDS AND OUT O F THE SAME COMMISSION WAS ALSO PAID TO VARIOUS PERSONS AMOUNTING TO RS.6,30,510/-. LD. COUNSEL FOR THE ASSESSEE BEFORE US STATED THAT THE CIT(A) HAS NOT ADJUDICATED THE I SSUE AT ALL AND HE HAS DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE BY STATING THAT REP EATEDLY ASSESSEE IS A NON-COMPLIANT AND NOT WILLING TO PRODUCE COMMISSION RECIPIENTS. I HA VE GONE THROUGH THE ORDER OF CIT(A) AND NOTICED THAT THE ORDER OF CIT(A) IS EX PARTE OR DER AND NONE WAS PRESENT FROM THE ASSESSEES SIDE. I AM OF THE VIEW THAT ONE MORE OP PORTUNITY BE GIVEN TO THE ASSESSEE TO 2 ITA NO.513/K/2015 RAMESH KR. KHAITAN AY 2006-07 EXPLAIN THE COMMISSION PAYMENTS TO VARIOUS PARTIES. ACCORDINGLY, I SET ASIDE THIS ISSUE TO THE FILE OF CIT(A) FOR RE-ADJUDICATING THE SAME AFTER ALLOWING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE APPEAL OF ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER IS PRONOUNCED IN THE OPEN COURT ON _______ ___. SD/- (MAHAVIR SINGH) JUDICIAL MEMBER DATED :10 TH DECEMBER, 2015 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI RAMESH KUMAR KHAITAN, 188A/23, MANICKTOLLA MAIN ROAD, PARVATI RESIDENCY, FLAT NO. 502, KOLKATA -700 054 2 RESPONDENT ITO, WD-54(2), KOLKATA. 3. THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .