Shri Manoranjan Bera , Kolkata V. ITO, Ward - 25(1), Kolkata , Kolkata

ITA 614/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5850 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 06-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Keywords: Unexplained investment

Judgement Text

ITA NOS.613 TO 615/KOL/2018 SHRI MANORANJAN BERA A. Y.2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C KO LKATA [BEFORE HONBLE SHRI S.S.GODARA, JM & DR.A.L.SAIN I, AM ] ITA NOS. 613 TO 615/KOL/2018 ASSESSMENT YEAR : 2013-14 SHRI MANORANJAN BERA -VERSUS- I.T.O., WARD- 25(1) KOLKATA KOLKATA (PAN: AMVPB 2102 K) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SUNIL SURANA, ADVOCATE FOR THE RESPONDENT: SHRI SAURABH KUMAR, ADDL. CIT, SR.DR DATE OF HEARING : 11.07..2018. DATE OF PRONOUNCEMENT : 20.07.2018. ORDER PER S.S.GODARA, JM: THESE THREE ASSESSEES APPEALS FOR A.Y.2013-14 A RISE AGAINST THE CIT(A)-7, KOLKATAS SEPARATE ORDERS DATED 09.01.2018 (COMMON IN LATTER TWO CASES) IN APPEAL NOS.47,116,117 & 118CIT(A)-7/KOL/WARD-25(1)/16-17 U PHOLDING THE ASSESSING OFFICERS ACTION DISALLOWING/ADDING UNDISCLOSED INC OME OF RS.87,50,000/- ON ACCOUNT OF SALE OF FLAT, UNACCOUNTED INVESTMENT OF RS.92,35 ,718/-, UNEXPLAINED INVESTMENT IN THE PROPERTY OF RS.41,73,095/-, PURCHASE OF MATERIA L AND LABOUR CHARGES AND ADDITIONS OF RS.54,32,000/- AND RS.23,00,000/- DISALLOWANCE/A DDITION OF RS.38,87,825/- ON ACCOUNT OF FAILURE IN DEDUCTING TDS AS WELL AS ADDI TION OF RS.1,79,943/- ON ACCOUNT OF DIFFERENCE AS PER FORM 26-AS AS WELL AS LEVYING PEN ALTIES OF RS.41,00,000/- AND RS.25,35,000/- ON ACCOUNT OF CASH LOANS RECEIVED AN D REPAID; RESPECTIVELY INVOLVING PROCEEDINGS U/S 143(3), 271D AND 271E OF THE INCOM E TAX ACT, 1961 (ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S ORDER S UNDER CHALLENGE CONFIRM THE ASSESSING OFFICERS ACTION AS QUANTUM AS WELL AS PE NALTY ISSUES HEREINABOVE HAS BEEN PASSED EXPARTE. LEARNED COUNSEL TAKES US TO THE RES PECTIVE LOWER APPELLATE ORDERS AND SUBMITS THAT THE INSTANT TAX PAYER HAS ALWAYS BEEN READY TO ASSIST THE CIT(A) DURING ITA NOS.613 TO 615/KOL/2018 SHRI MANORANJAN BERA A. Y.2013-14 2 LOWER APPELLATE PROCEEDINGS. THE REVENUE ON THE OTH ER HAND VEHEMENTLY CONTENDS THAT THE ASSESSEE HAD BEEN SEEKING ADJOURNMENT TIME AND AGAIN BEFORE THE CIT(A) WHICH PROMPTED HIM TO DECIDE ALL THE THREE LOWER APPEALS EXPARTE. WE NOTICE IN THIS BACKDROP OF PLEADINGS THAT THE CIT(A) HAS CHOSEN TO AFFIRM THE ASSESSMENT ORDERS FINDINGS ON QUANTUM AS WELL AS PENALTY ISSUES EXPAR TE WHILST UPHOLDING THE ASSESSING OFFICER S ACTION ON ALL ISSUES. IT FURTHER EMERGE S THAT THE CIT(A) HAS NOWHERE DEALT WITH THE MERITS OF THE CASE AS IS EVIDENT FROM PARA -7 OF THE QUANTUM APPEAL ITA NO.613/KOL/2018 AND PARA-4 OF THE LOWER APPELLATE O RDER IN LATTER TWO PENALTY CASES (SUPRA). THE LEGISLATURE HAS PRESCRIBED POINTS OF DETERMINATION AS WELL AS A DETAILED ADJUDICATION FOR THE CIT(A) IN SUCH LOWER APPELLATE PROCEEDINGS U/S 250(6) OF THE ACT. WE THEREFORE DEEM IT APPROPRIATE IN LARGER INTEREST OF JUSTICE THAT THE CIT(A) NEEDS TO READJUDICATE ALL THREE ASSESSEES APPEALS ON MERITS AS PER LAW. IT IS MADE CLEAR THAT THE ASSESSEE SHALL APPEAR BEFORE THE CIT(A) ON 03.10.20 18 IN CONSEQUENTIAL PROCEEDINGS AT HIS OWN RISK. HE SHALL THEREAFTER BE AFFORDED TH REE EFFECTIVE OPPORTUNITIES OF HEARING DURING THE COURSE OF LOWER APPELLATE PROCEEDINGS TO CONCLUDE HIS ARGUMENTS FAILING WHICH OUR INSTANT REMAND DIRECTIONS WOULD STAND VAC ATED. 3. THESE ASSESSEES APPEALS ARE ACCEPTED FOR STATI STICAL PURPOSES. O RDER PRONOUNCED IN THE COURT ON 20.07.2018. SD/- SD/- [DR.A.L.SAINI ] [ S.S.GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20.07.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.SHRI MANORANJAN BERA, 16/D/1, BOSEPUKUR, PRANTIKP ALLY, KASBA, KOLKATA-700042. 2. I.T.O., WARD-125(1), KOLKATA. 3. C.I.T.(A)- 7, KOLKATA 4. C.I.T-9, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES ITA NOS.613 TO 615/KOL/2018 SHRI MANORANJAN BERA A. Y.2013-14 3