Mr Meghnath Saha, Kolkata V. ITO, WD-22(2), KOLKATA, Kolkata

ITA 553/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1595 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 30-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD

Judgement Text

1 ITA NO. 553/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KO LKATA BEFORE: SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUD ICIAL MEMBER I.T.A NO. 553/KO L/2016 A.Y: 2009 -10 MEGNATH SAHA VS. I.T.O., WARD 22(2), KOL KATA PAN: AKMPS3328R [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : ADJ. PETITION FILED, REJEC TED SHRI AMIYA BHATTACHARJEE, STAFF APPEARED FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJEE, ADDL.CIT, LD.SR.DR DATE OF HEARING : 01-01-2018 DATE OF PRONOUNCEMENT : 31-01-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 21, KOLKATA DT. 18-02-2016 FOR THE A.Y 2009-10, WHEREIN HE CONFIRMED THE PENAL TY OF RS. 17,634/- IMPOSED U/S. 271(1)(C) OF THE ACT BY THE AO BY EX-PARTE . 2. THE ONLY ISSUE TO BE DECIDED AS TO WHETHER THE C IT-A EX PARTE IS JUSTIFIED IN CONFIRMING THE PENALTY OF RS.17,634 /- IMPOSED BY THE AO U/S.271(1)(C) OF THE ACT. 3. AT THE TIME OF HEARING BEFORE US, ONE, MR. AMIYA BHATTACHARYA, CLAIMING TO BE AS STAFF OF THE ASSESSEE FILED AN AD JOURNMENT APPLICATION DT. 01-01-2018 ALONG WITH MEDICAL PRESC RIPTIONS IN RESPECT OF MR. D.C. CHAKRABORTY, ADVOCATE AND SOUGHT AN ADJ OURNMENT DUE TO HEALTH PROBLEMS OF MR. D.C. CHAKRABORTY, ADVOCA TE, WHO IS ENGAGED AS LD.AR IN THIS APPEAL IS UNWELL AND GOING TO BANGALORE FOR BETTER TREATMENT AND IN VIEW OF ABOVE, PRAYED TO AD JOURN THE CASE TO ANY DATE AFTER ONE MONTH. 2 ITA NO. 553/KOL/2016 4. THE LD. DR SUBMITS THAT THE ASSESSEE DID NOT APP EAR BEFORE HE CIT-A AND ALSO FAILED TO GIVE PROPER EXPLANATION IN CANCELLING THE PENALTY IMPOSED BY THE AO U/S. 271(1)(C) OF THE ACT . THE AO INITIATED PENALTY PROCEEDINGS U/S. 271(1)(C) OF THE ACT FOR C ONCEALMENT OF INCOME AND FOR NON EXPLANATION, THE AO WAS JUSTIFIE D IN IMPOSING THE SAME, WHICH WAS CONFIRMED BY THE CIT-A BY EX PARTE. AFTER PERUSING THE CASE RECORD AND HEARING THE LD.DR, WE DISMISS T HE ADJOURNMENT PETITION AND PROCEED TO DISPOSE OF THE APPEAL ON TH E BASIS OF MATERIAL AVAILABLE ON RECORD. 5. ON PERUSAL OF RECORDS, WE FIND THAT NEITHER THE ASSESSEE NOR ANY REPRESENTATIVE ON BEHALF OF THE ASSESSEE APPEAR ED BEFORE THE CIT-A TO PROSECUTE HIS CASE BY RENDERING PROPER EXP LANATION. ACCORDING TO CIT-A, THE ASSESSEE AVAILED OPPORTUNIT IES OF BEING HEARD, BUT HE FAILED TO SUBMIT ANY EVIDENCE OR EXPL ANATION TO SUBSTANTIATE HIS CLAIM AS MADE IN THE GROUNDS OF AP PEAL. WE FIND THAT BEFORE THE CIT-A THERE WAS NO PROPER REPRESENTATION OR EXPLANATION ON BEHALF OF THE ASSESSEE IN CANCELLING THE IMPUGNE D PENALTY AND IN SUBSTANTIATING HIS CLAIM BY ANY EVIDENCE AND EXPLAN ATION. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE AS SESSEE, FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF NA TURAL JUSTICE ONE MORE OPPORTUNITY SHOULD BE GIVEN BY THE CIT-A TO TH E ASSESSEE TO SUBSTANTIATE HIS CLAIM. IN VIEW OF ABOVE, WE DEEM I T FIT AND PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT-A TO DECID E THE ISSUE IN HAND AFRESH BY GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY ADJOURNME NT. THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES AND EXPLANATION IN SUPPORT OF HIS CONTENTION AND CLAIM. 3 ITA NO. 553/KOL/2016 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31- 01-2018 SD/- SD/- WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31-01-2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: MR. MEGHNATH SAHA, 343 GARFA MA IN ROAD, KOLKATA-75. 2 RESPONDENT :INCOME TAX OFFICER, WARD 22(2), KOLKATA 54, RAFI AHMED KIDWAI ROAD, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA