Kunal Khemka, Kolkata V. ITO ward 32(1), Kolkata

ITA 614/KOL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3391 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 21-03-2013
• Court: TRIBUNAL
• Department Lawyers: AMITAVA ROY
• Assessee Lawyers: VARSHA JALAN
• Keywords: Opportunity of being heard
• Section: 143(3); 54F

Judgement Text

1 ITA NO.614/KOL/2013 KUNAL KHEMKA ,A.Y.2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH A KOL KATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI M.B ALAGANESH, AM ] ITA NO.614/KOL/2013 ASSESSMENT YEARS : 2008-09 KUNAL KHEMKA -VERSUS- I.T.O., WARD-32(1), KOLKATA KOLKATA (PAN:AFVPK 4390 M) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : MISS VARSHA JALAN, ADVOCATE FOR THE RESPONDENT : SHRI AMITAVA ROY, JCIT, SR.DR DATE OF HEARING : 10.12.2015. DATE OF PRONOUNCEMENT : 20.01.2016. ORDER PER N.V.VASUDEVAN, JM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 08.08.2011 OF CIT(A)-XIX, KOLKATA RELATING TO A.Y.2007-08. 2. GROUNDS OF APPEAL RAISED BY THE ASSESSEE READ A S FOLLOWS :- 1. THAT THE ORDER OF THE LD. CIT(A)-XIX WITHOUT AF FORDING ANY OPPORTUNITY TO THE APPELLANT TO REPRESENT HIS CASE IS NOT JUSTIFIED AS NO NOTICES, AS MENTIONED IN APPELLATE ORDER, WERE EVER RECEIVED BY THE APPELLANT AND THAT THERE IS NO CHANGE IN THE ADDRESS OF THE APPELLANT AS PRESUMED BY THE LD. CIT(A)-XIX IN HIS ORDER. 2. THAT THE LD. CIT(A) XIX, KOLKATA ERRED IN FACT AS WELL AS IN LAW IN CONFIRMING THE ADDITION OF RS.7691732/- MADE BY THE ASSESSING OFFI CER IN THE ASSESSMENT ORDER. 3. THAT THE APPELLANT CRAVES TO ADD, MODIFY, AMEND AND/OR SUBSTITUTE ANY OTHER GROUND BEFORE HEARING OF THE APPEAL. 3. THE ASSESSEE IS AN INDIVIDUAL. HE FILED THE RET URN OF INCOME DECLARING TOTAL INCOME NIL FOR A.Y.2008-09. AO COMPLETED ASSESSMENT U/S 143(3) OF THE ACT BY ORDER DATED 14.12.2010 DETERMINING THE ASSESEES TO TAL INCOME OF RS.76,91,732/- DENYING THE BENEFIT OF DEDUCTION UNDER SECTION 54F OF THE ACT. 4. THE ASSESSEE FILED AN APPEAL AGAINST THE ORDER OF AO BEFORE CIT(A). CIT(A) ISSUED NOTICE ON 22.07.2011 TO THE ASSESSEE FIXING THE DAT E OF HEARING ON 08.08.2011. THIS NOTICE WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT . CIT(A) WAS OF THE VIEW THAT SINCE THE ASSESSEE WAS NOT AVAILABLE AT THE ADDRESS GIVEN IN FORM NO.35 2 ITA NO.614/KOL/2013 KUNAL KHEMKA ,A.Y.2008-09 AND HAS ALSO NOT INTIMATED THE CHANGE OF ADDRESS, I T WAS CLEAR THAT THE ASSESSEE WAS NOT INTERESTED IN PURSUING THE APPEAL. CIT(A) DECIDED T HE APPEAL ON THE BASIS OF FACTS AND MATERIAL ON RECORD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE UPHOLDING THE ORDER OF AO. 5. BEFORE US THE LEARNED COUNSEL FOR THE ASSESSEE S UBMITTED THAT THE ASSESSEE WAS VERY MUCH IN THE RESIDENTIAL ADDRESS GIVEN IN FORM NO.35 AND WAS UNABLE TO EXPLAIN WHY THE POSTAL AUTHORITIES RETURNED THE NOTICE WITH REMARK LEFT. IN THE CIRCUMSTANCES MENTIONED ABOVE, WE ARE OF THE VIEW THAT THE ASSESS EE SHOULD BE GIVEN AN OPPORTUNITY BY THE CIT(A). WE ACCORDINGLY SET ASIDE THE ORDER O F CIT(A) AND REMAND THE ISSUE RAISED BY THE ASSESSEE BEFORE CIT(A) FOR FRESH CONS IDERATION OF CIT(A) AFTER AFFORDING THE ASSESSEE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS TREA TED AS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE COURT ON 20.01.2016. SD/- SD/- [M.BALAGANESH ] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20.01.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.KUNAL KHEMKA, MANISH DOKANIA, 12, MANGOE LANE, KO LKATA-700001. 2. I.T.O., WARD-32(1), KOLKATA. 3. CIT(A)-XIX, KOLKATA 4. CIT-XI, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, ASST. REGISTRAR, ITAT, KOLKATA BENCHES 3 ITA NO.614/KOL/2013 KUNAL KHEMKA ,A.Y.2008-09