Subhasis Das, Bangalore V. DCIT, Cir.-23, Kolkata

ITA 592/KOL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5837 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-03-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 23-11-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Salary income; Opportunity of being heard; Principle of natural justice; Set aside
• Section: 80C; 143(3); 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ)] [THROUGH VIRTUAL COURT] I.T.A. NO. 592/KOL/2020 ASSESSMENT YEAR: 2011-12 SUBHASIS DAS........................................APPELLANT G1704, PURVA PALM BEACH, ELUS ROAD, KYALASANAHALLI, HENNUR, BANGLAORE 560077. [PAN: AEIPD 7665 L] VS DCIT, CIRCLE 23, KOLKATA...................................RESPONDENT APPEARANCES BY: SHRI SUMIT GHOSH, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 30, 2021 DATE OF PRONOUNCING THE ORDER : APRIL 23, 2021 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-8, KOLKATA DATED 22.09.2020. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUAL WHO DERIVES INCOME FROM SALARY AND OTHER SOURCES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 01.07.2011 DECLARING A TOTAL INCOME OF RS. 20,36,969/-. THE SAID RETURN WAS SUBSEQUENTLY REVISED BY THE ASSESSEE ON 29.07.2011 DECLARING A TOTAL INCOME OF RS. 19,21,870/-. THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY THROUGH CASS AND IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 31.03.2014, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 21,45,750/- AFTER MAKING THE FOLLOWING ADDITIONS: 2 I.T.A. NO. 592/KOL/2020 ASSESSMENT YEAR: 2011-12 SUBHASIS DAS I. DISALLOWANCE OF DEDUCTION ON ACCOUNT OF INTEREST ON CAPITAL BORROWED OF RS. 90,278/- II. DISALLOWANCE OF DEDUCTION ON ACCOUNT OF REPAYMENT OF PRINCIPAL LOAN AMOUNT U/S 80C OF RS. 20,292/-. III. ADDITION ON ACCOUNT OF HOUSE RENT ALLOWANCE INCLUDING CONVEYANCE OF RS. 57,565/-. IV. ADDITION U/S 68 ON ACCOUNT OF UNEXPLAINED CASH DEPOSIT IN THE BANK ACCOUNT OF RS. 2,00,000/-. 3. AGAINST THE ORDER PASSED BY THE AO U/S 143(3) OF THE ACT, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) CHALLENGING ALL THE ADDITIONS MADE BY THE AO TO HIS TOTAL INCOME. DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A), A WRITTEN SUBMISSION WAS FILED ON BEHALF OF THE ASSESSEE IN SUPPORT OF ALL THE ISSUES RAISED IN THE APPEAL FILED BEFORE THE LD. CIT(A). THERE WAS HOWEVER NO EVIDENCE FILED BY THE ASSESSEE TO SUPPORT AND SUBSTANTIATE THE STAND TAKEN IN THE WRITTEN SUBMISSION AND IN THE ABSENCE OF THE SAME, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE AND CONFIRMED ALL THE ADDITIONS MADE BY THE AO TO THE TOTAL INCOME OF THE ASSESSEE. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN GROUND NO. 2 OF THIS APPEAL IS THAT THE IMPUGNED ORDER WAS PASSED BY THE LD. CIT(A) WITHOUT GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THERE IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. IN SUPPORT OF THIS ISSUE RAISED BY THE ASSESSEE, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE ASSESSEE WAS RESIDING IN BANGALORE AT THE RELEVANT 3 I.T.A. NO. 592/KOL/2020 ASSESSMENT YEAR: 2011-12 SUBHASIS DAS TIME AND THE AUTHORISED REPRESENTATIVE WHO PRESENTED THE ASSESSEES CASE BEFORE THE LD. CIT(A) COULD NOT BE PROVIDED WITH RELEVANT DOCUMENTARY EVIDENCE TO SUPPORT AND SUBSTANTIATE HIS CASE DUE TO ONGOING COVID -19 PANDEMIC AND THE LOCKDOWN PERIOD. HE HAS CONTENDED THAT THERE WAS THUS A SUFFICIENT CAUSE FOR THE FAILURE OF THE ASSESSEE TO PRODUCE THE RELEVANT DOCUMENTARY EVIDENCE IN SUPPORT OF HIS CASE AND URGED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRODUCE SUCH EVIDENCE BY SENDING THE MATTER BACK TO THE LD. CIT(A) FOR FRESH CONSIDERATION. KEEPING IN VIEW ALL THE FACTS OF THE CASE, I FIND MERIT IN THIS CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE AND SINCE THE LD. DR HAS NOT RAISED ANY OBJECTION FOR SENDING THE MATTER BACK TO THE LD. CIT(A) FOR PROPER CONSIDERATION, I SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) 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 FOR PRODUCE RELEVANT DOCUMENT EVIDENCE IN SUPPORT OF HIS CASE ON THE ISSUES INVOLVED THEREIN. AS UNDER TAKEN 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 LD. CIT(A) TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD APRIL, 2021. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 23/04/2021 BISWAJIT, SR. PS 4 I.T.A. NO. 592/KOL/2020 ASSESSMENT YEAR: 2011-12 SUBHASIS DAS COPY OF ORDER FORWARDED TO: 1. SUBHASIS DAS, G1704, PURVA PALM BEACH, ELUS ROAD, KYALASANAHALLI, HENNUR, BANGALORE 560077. 2. DCIT, CIRCLE 23, KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR/DDO ITAT, KOLKATA