Shri Suresh Kumar sharma, Kolkata V. ITO, Ward 23(2), Kolkata, Kolkata

ITA 605/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6463 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 28-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK NAG
• Assessee Lawyers: S M SURANA
• Section: 143(3)

Judgement Text

I.T.A. NO 605/KOL/2017 ASSESSMENT YEAR: 2 007-2008 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 605/KOL/2017 ASSESSMENT YEAR: 2007-2008 SHRI SURESH KUMAR SHARMA,.......................... .................APPELLANT C/O. ACQUET TRADING PVT. LIMITED, 9A, LORD SINHA ROAD, KOLKATA-700 071 [PAN: AZTPS 7484 A] -VS.- INCOME TAX OFFICER,................................ .........................RESPONDENT WARD-23(2), KOLKATA, 169, A.J.C. BOSE ROAD, BAMBOOVILLA, KOLKATA-700 014 APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE, FOR THE APPELLANT SHRI ALOK NAG, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : APRIL 09, 2018 DATE OF PRONOUNCING THE ORDER : APRIL 09, 2018 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECGTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-19, KOLKAT A DATED 28.03.2016 PASSED EX-PARTE , WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE F ILED BEFORE HIM. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 26.03.2008 DECLARING TOTAL INCOME OF RS.94,674/- . IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 31.12.2009, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.8,48,030/- AFTER MAKING AN ADDITION OF RS.7,45,000/- ON ACCOUNT OF C ASH DEPOSITS FOUND TO I.T.A. NO 605/KOL/2017 ASSESSMENT YEAR: 2 007-2008 PAGE 2 OF 4 BE MADE IN HIS BANK ACCOUNT MAINTAINED WITH INDIAN OVERSEAS BANK, TEGHORIA BRANCH. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) DISPUTING THE ADDITION OF RS.7,45,000/ - MADE BY THE ASSESSING OFFICER ON ACCOUNT OF CASH DEPOSITS FOUND TO BE MADE IN HIS BANK ACCOUNT AND SINCE THERE WAS NO COMPLIANCE ON T HE PART OF THE ASSESSEE WITH THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED T HE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 28.03.2016 PASSED EX-PARTE . AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. AT THE OUTSET, IT IS NOTED THAT THERE IS A DELAY OF 285 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE T HE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAS FILED AN APPLICATION SEEKI NG CONDONATION OF THE SAID DELAY ON THE GROUND THAT HE WAS SERIOUSLY ILL DURING THE RELEVANT PERIOD AND DUE TO HIS PROLONGED ILLNESS, HE COULD N OT FILE THE APPEAL BEFORE THE TRIBUNAL IN THE PRESCRIBED TIME LIMIT. K EEPING IN VIEW THIS REASON GIVEN BY THE ASSESSEE, WHICH IS DULY SUPPORT ED BY MEDICAL CERTIFICATES, I AM SATISFIED THAT THERE WAS A SUFFI CIENT CAUSE FOR THE DELAY ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL B EFORE THE TRIBUNAL. EVEN THE LD. D.R. HAS NOT RAISED ANY MATERIAL OBJECTION IN THIS REGARD. THE SAID DELAY IS THEREFORE CONDONED. 5. WHILE CHALLENGING THE IMPUGNED ORDER PASSED BY T HE LD. CIT(APPEALS) EX-PARTE , THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED TH AT THE ASSESSEE COULD NOT COMPLY WITH THE NOTICES ISSU ED BY THE LD. CIT(APPEALS) DURING THE COURSE OF APPELLATE PROCEE DINGS BECAUSE OF HIS SERIOUS PROLONGED ILLNESS AND URGED THAT ONE MORE O PPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PUT FORTH HIS CASE BEFORE THE LD. CIT(APPEALS) BY SENDING THE MATTER BACK TO THE LD. CIT(APPEALS). AS ALREADY NOTED ABOVE, I.T.A. NO 605/KOL/2017 ASSESSMENT YEAR: 2 007-2008 PAGE 3 OF 4 SUFFICIENT DOCUMENTARY EVIDENCE IN THE FORM OF MEDI CAL CERTIFICATES HAS BEEN PLACED ON RECORD BEFORE THE TRIBUNAL TO SHOW T HAT DURING THE RELEVANT PERIOD THE ASSESSEE WAS SUFFERING FROM SER IOUS ILLNESS AND DUE TO HIS PROLONGED ILLNESS, HE COULD NOT APPEAR BEFORE T HE LD. CIT(APPEALS) WHEN HIS APPEAL WAS FIXED BY THE LD. CIT(APPEALS) F OR HEARING FROM TIME TO TIME. IN MY OPINION, THERE WAS THUS A SUFFICIENT CAUSE FOR THE NON- APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(APPEA LS) AND IT IS A FIT CASE TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PUT FORTH HIS CASE ON MERIT BEFORE THE LD. CIT(APPEALS). I ACCORDINGLY SE T ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING H EARD. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE S HALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS) AND SHALL EX TEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE SAID APPEAL EXPEDITIOUSLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 09, 201 8. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 9 TH DAY OF APRIL, 2018 COPIES TO : (1) SHRI SURESH KUMAR SHARMA, C/O. ACQUET TRADING PVT. LIMITED, 9A, LORD SINHA ROAD, KOLKATA-700 071 (2) INCOME TAX OFFICER, WARD-23(2), KOLKATA, 169, A.J.C. BOSE ROAD, BAMBOOVILLA, KOLKATA-700 014 (3) COMMISSIONER OF INCOME TAX (APPEALS)-19, KOLK ATA, (4) COMMISSIONER OF INCOME TAX- , I.T.A. NO 605/KOL/2017 ASSESSMENT YEAR: 2 007-2008 PAGE 4 OF 4 (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O. INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.