Satyendra Jhunjhunwalla, Howrah V. ITO, Ward - 46(2), Kolkata

ITA 538/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1356 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-09-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 18-03-2019
• 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. 538/KOL/2019 ASSESSMENT YEAR: 2015-16 SATYENDRA KUMAR JHUNJHUNWALA...................................................APPELLANT 23/4, N.S. ROAD, LILUAH, HOWRAH 711 204. [PAN: ACPPJ 8789 F] VS ITO, WARD-47(2), KOLKATA................................RESPONDENT 3, GOVT. PLACE (WEST), KOLKATA 700 001. APPEARANCES BY: SHRI SATYENDRA KUMAR JHUNJHUNWALA, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SMT. SUCHETA CHATTOPADHYAY, ADDL. CIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 11, 2019 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 11, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT (KZ) THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 14, KOLKATA DATED 12.12.2018 PASSED EX-PARTE WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. AT THE OUTSET IT IS NOTED THAT THERE IS A DELAY OF 3 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAS FILED AN APPLICATION SEEKING CONDONATION OF THE SAID DELAY AND KEEPING IN VIEW THE REASONS GIVEN THEREIN, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY OF 3 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBUNAL. EVEN THE LEARNED DR HAS NOT RAISED ANY OBJECTION IN THIS REGARD. I ACCORDINGLY CONDONE THE SAID DELAY AND PROCEED TO DISPOSE OF THE APPEAL OF THE ASSESSEE ON MERIT. 2 I.T.A. NO. 538/KOL/2019 ASSESSMENT YEAR: 2015-16 SATYENDRA KUMAR JHUNJHUNWALA 3. THE ASSESSEE IN THE PRESENT IS AN INDIVIDUAL WHO IS ENGAGED IN THE BUSINESS OF IMPORTING AND TRADING OF BEARING. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 30.09.2015 DECLARING A TOTAL INCOME OF RS. 3,62,490/-. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 20.12.2017, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 16,67,780/- AFTER MAKING THE FOLLOWING ADDITIONS: I. DISALLOWANCE OF CUSTOMS DUTY RS. 66,310/- II. UNDISCLOSED PURCHASE RS. 2,56,684/- III. UNDISCLOSED SALES RS. 41,608/- IV. UNDISCLOSED F.F. GAIN RS. 9,40,683/- 4. 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 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 12.12.2018 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 5. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT OF THE PRELIMINARY ISSUE RAISED IN THIS APPEAL CHALLENGING THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE, THE ASSESSEE HAS SUBMITTED THAT HE WAS BUSY IN ATTENDING THE HEARING OF HIS OTHER CASE BEFORE THE HONBLE BOMBAY HIGH COURT AT THE RELEVANT TIME AND HE, THEREFORE, COULD NOT APPEAR BEFORE THE LD. CIT(A) WHEN HIS APPEAL WAS FIXED FOR HEARING. KEEPING IN VIEW THIS REASON GIVEN BY THE ASSESSEE IN WRITING, 3 I.T.A. NO. 538/KOL/2019 ASSESSMENT YEAR: 2015-16 SATYENDRA KUMAR JHUNJHUNWALA I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED FOR HEARING BEFORE THE LD. CIT(A). EVEN THE LEARNED DR HAS NOT RAISED ANY MATERIAL CONTENTION TO DISPUTE THIS POSITION, I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 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 POSSIBLE 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 11 TH SEPTEMBER, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 11/09/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SATYENDRA KUMAR JHUNJHUNWALA, 23/4, N.S. RAOD, HOWRAH 711 204. 2. ITO, WARD 47(2), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA