Sk. Manwar Hossain, Murshidabad V. ITO, Wd-3, Berhampore, Murshidabad, Murshidabad

ITA 584/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9370 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 22-02-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 02-04-2014
• Court: TRIBUNAL
• Department Lawyers: R AJAT KUMAR KUREEL JCIT LD
• Section: 142(1); 144

Judgement Text

I T A NO. 584/KOL/14 SK. MANW AR HOSSAIN 1 IN THE INCOME TAX APPELLATE TRIBUNAL,DBENCH, KOLKATA BEFORE: SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR. ARJUN LAL SAINI, ACCOUNTANT M EMBER ITA NO. 584/KOL/2014 A.Y: 2008-09 SK. MANWAR HOSSAIN VS. INCOME TAX OFFICER PAN: ABRPH 6729F WARD 3,MURSHIDABAD (APPELLANT) (RESPONDENT) APPEARANCES BY : NONE APPEARED FOR THE ASSESSEE SHRI RAJAT KUMAR KUREEL, JCIT, LD.DR FOR THE RE VENUE DATE OF HEARING : 22-02-2017 DATE OF PRONOUNCEMENT : 24-02-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DT : 21-11- 2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APP EALS), XXXVI, KOLKATA FOR THE ASSESSMENT YEAR 2008-09. 2. THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER T HE CIT-A JUSTIFIED IN CONFIRMING THE ASSESSMENT ORDER EX PAR TE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. AT THE TIME OF HEARING, NEITHER THE ASSESSEE NOR AR APPEARED. THE LD.DR SUBMITS THAT THE ASSESSEE IN RE SPONSE TO THE NOTICES U/SECS 143(1) AND 142(1) OF THE ACT AP PEARED AND SOUGHT TIME TO PRODUCE BOOKS OF ACCOUNT, BUT, HOWEV ER, I T A NO. 584/KOL/14 SK. MANW AR HOSSAIN 2 PRODUCED ONLY LIST OF SUNDRY CREDITORS, COPIES OF B ANK STATEMENT WERE FILED. THE ASSESSEE DID NOT APPEAR BEFORE THE AO FOR HEARING TO EXPLAIN THE RETURN AND THE AO MADE ASSES SMENT U/SEC. 144 OF THE ACT AND DETERMINED THE INCOME AT RS.12,51,420/-. LD. DR SUBMITS THAT THE ASSESSEE CH ALLENGED THE SAME BEFORE CIT-A AND DID NOT PROSECUTE THE CAS E AND ACCORDINGLY, THE CIT-A DECIDED THE APPEAL EX PARTE AGAINST ASSESSEE. LD. DR FURTHER SUBMITS THAT INSPITE OF RE CEIPT OF STATUTORY NOTICES, THE ASSESSEE FAILED TO EXPLAIN THE RETURN BEFORE AO AND SUBSTANTIATE THE GROUNDS AS RAISED BE FORE THE CIT-A AND REFERRED TO THE PARA-1 AND PARA-3 OF AO & CIT-A RESPECTIVELY. THE LD.DR REFERRED TO PARA-5.1 OF CIT -AS ORDER AND ARGUED THAT THE NOTICES SENT TO SUNDRY CREDITOR WERE ALSO RETURNED AS UNSERVED. THE LD.DR SUBMITS THAT IT IS CLEAR NO SUCH MATERIAL EVIDENCE FILED BEFORE THE AO FOR HIS CONSI DERATION IN SUPPORT OF RETURN AND URGED TO REMAND THE ISSUE TO AO FOR EXAMINATION. 4. HEARD LD.DR AND PERUSED THE RECORD. WE FIND FORC E IN THE SUBMISSIONS OF LD.DR. IT IS OBSERVED THAT THE ASSES SEE HAS SOUGHT TIME TO PRODUCE BOOKS OF ACCOUNT, BUT DID NO T PRODUCE AND NO REPRESENTATION THEREAFTER BEFORE AO. AS RIGH TLY POINTED BY THE LD.DR THAT THE ASSESSEE DID NOT RESPOND TO T HE NOTICES AS ISSUED BY FIRST APPELLATE AUTHORITY. IN THE INTE REST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE ISSUE TO THE FILE O F AO FOR ADJUDICATION AND ACCORDINGLY THE GROUND RAISED BY T HE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. I T A NO. 584/KOL/14 SK. MANW AR HOSSAIN 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 24 /02 /2017 DR. ARJUN LAL SAINI S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 24-02 -2017 SD/- SD/- *PP/SPS: COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT/ASSESSEE: SK. MANWAR HOSSAIN, POWER HOUSE PARA, BELDANGA, DIST: MURSHIDABAD-742189. 2 THE RESPONDENT/DEPARTMENT: THE INCOME TAX OFFICER , WARD -3, 39 RABINDRA NATH TAGORE ROAD, POST- BERHAM PORE, DIST: MURSHIDABAD. 3 THE CIT(A) 4. THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . BY ORDER, ASSTT. REGISTRAR