Sri Sanjay Saraf, Kolkata V. A.C.I.T.,Circle-44, Kolkata

ITA 526/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9826 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 18-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: S M SURANA
• Keywords: Set aside
• Section: 143(3); 143(1); 250

Judgement Text

ITA NOS. 526 & 527/KOL/2019 ASS ESSMENT YEARS: 2011-2012 & 2013-2014 SHRI SANJAY SARAF 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NOS. 526 & 527/KOL/2019 ASSESSMENT YEARS: 2011-2012 & 2013-2014 SHRI SANJAY SARAF,.................... ..............APPELLANT 5, KABIR ROAD, KOLKATA-700026 [PAN: ALIPS9597B] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..................RESPONDENT CIRCLE-44/45, KOLKATA, 3, GOVERNMENT PLACE, KOLKATA-700001 APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE, FOR THE APPELLANT SHRI SUPRIYO PAL, ADDL. CIT, D.R., FOR THE RESPONDE N T DATE OF CONCLUDING THE HEARING : JUNE 29, 2020 DATE OF PRONOUNCING THE ORDER : JUNE 29, 2020 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT :- THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECT ED AGAINST TWO SEPARATE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKATA, BOTH DATED 31.01.2019 PASSED EX-PARTE, WHE REBY HE DISMISSED THE APPEALS OF THE ASSESSEE FOR ASSESSMENT YEARS 20 11-12 AND 2013-14 FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION I .E. A.Y. 2011-12 ORIGINALLY ON 19.09.2011 DECLARING TOTAL INCOME OF RS.26,27,701/-. THE SAID RETURN WAS INITIALLY PROCESSED BY THE ASSESSIN G OFFICER UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961. THE ASSESSMENT WAS, HOWEVER, REOPENED BY HIM AND IN THE ASSESSMENT COMPLETED UND ER SECTION ITA NOS. 526 & 527/KOL/2019 ASS ESSMENT YEARS: 2011-2012 & 2013-2014 SHRI SANJAY SARAF 2 143(3)/147 OF THE ACT VIDE AN ORDER DATED 19.03.201 5, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICE R AT RS.49,37,801/- AFTER MAKING CERTAIN ADDITIONS. THE ASSESSMENT FOR ASSESSMENT YEAR 2013- 14 WAS ALSO COMPLETED BY THE ASSESSING OFFICER UNDE R SECTION 143(3) OF THE ACT VIDE AN ORDER DATED 26.02.2016 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS.50,71,529/- AS AGAINST THE RETUR NED INCOME OF RS.43,52,490/- AFTER MAKING CERTAIN ADDITIONS. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3)/147 OF THE ACT FOR A.Y. 20111-12 AS WELL AS AGAINST THE ASSESSMENT MAE UNDER SECTION 143(3) FOR A.Y. 2013-14, APPEALS WERE PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THER E WAS NO SATISFACTORY COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTIC ES ISSUED BY HIM FIXING THE SAID APPEALS FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED THE APPEALS OF THE ASSESSEE FOR NON-PROSE CUTION VIDE HIS APPELLATE ORDERS BOTH DATED 31.12.2019 PASSED EX-PA RTE. AGGRIEVED BY THE ORDERS OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PR EFERRED THESE APPEALS BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT O F THE PRELIMINARY COMMON ISSUE RAISED BY THE ASSESSEE IN BOTH THESE A PPEALS CHALLENGING THE IMPUGNED ORDERS PASSED BY THE LD. CIT(APPEALS) EX-PARTE DISMISSING THE APPEALS OF THE ASSESSEE FOR NON-PROSECUTION, TH E LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NONE OF THE NOTICES STA TED TO BE ISSUED BY THE LD. CIT(APPEALS) FIXING THE APPEALS OF THE ASSESSEE FOR HEARING WAS EVER RECEIVED BY THE ASSESSEE AND SUCH NON-RECEIPT OF NO TICES RESULTED INTO NON-COMPLIANCE ON THE PART OF THE ASSESSEE. A PERUS AL OF THE IMPUGNED ORDERS OF THE LD. CIT(APPEALS) ALSO SHOWS THAT THER E IS NOTHING TO INDICATE THAT ANY OF THE NOTICES OF HEARING SENT BY HIM WAS ACTUALLY SERVED ON THE ASSESSEE. WE ARE, THEREFORE, SATISFIED THAT THERE W AS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEALS WERE FIXED FOR ITA NOS. 526 & 527/KOL/2019 ASS ESSMENT YEARS: 2011-2012 & 2013-2014 SHRI SANJAY SARAF 3 HEARING BEFORE THE LD. CIT(APPEALS) AND EVEN THE LD . D.R. HAS NOT RAISED ANY OBJECTION IN THIS REGARD. MOREOVER, THE LD. CIT (APPEALS) AS PER THE PROVISIONS OF SUB-SECTION (6) OF SECTION 250 WAS RE QUIRED TO DISPOSE OF THE APPEALS OF THE ASSESSEE VIDE AN ORDER IN WRITIN G STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBSERVED THAT THE IMPUGNED ORDERS PASSED BY THE LD. CIT(APPEALS) DO NOT COMPLY WITH THESE REQUIREMENTS. WE, THEREFORE, CONS IDER IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO SET ASIDE THE IMPUGNED ORDERS PASSED BY THE LD. CIT(APPEALS) EX-PARTE DISMISSING THE APPEALS OF THE ASSESSEE FOR NON-PROSECUTION AND REMIT THE MATTER B ACK TO HIM FOR DISPOSING OF THE APPEALS OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. C IT(APPEALS) AND SHALL EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENA BLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEALS AFRESH EXPED ITIOUSLY. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 29, 2020 . SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VIC E-PRESIDENT) KOLKATA, THE 29 TH DAY OF JUNE, 2020 COPIES TO : (1) SHRI SANJAY SARAF, 5, KABIR ROAD, KOLKATA-700026 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-44/45, KOLKATA, 3, GOVERNMENT PLACE, KOLKATA-700001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKATA; ITA NOS. 526 & 527/KOL/2019 ASS ESSMENT YEARS: 2011-2012 & 2013-2014 SHRI SANJAY SARAF 4 (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.