Shri Ratan Paul, Kolkata V. ACIT Circle 50, Kolkata, Kolkata

ITA 689/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6634 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 10-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI P. M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO.689/KOL/2017 (ASSESSMENT YEAR: 2009-10) SHRI RATAN PAUL ASSESSEE VS ACIT, CIRCLE-50, KOLKATA REVENUE [PAN: AEYPP 4377 D] & C.O NO.52/KOL/2017 (A/O I.T.A NO.689/KOL/2017) (ASSESSMENT YEAR: 2009-10) ITO, WARD-50(4), KOLKATA REVENUE VS SHRI RATAN PAUL ASSESSEE [PAN: AEYPP 4377 D] FOR THE ASSESSEE : SHRI SUBASH AGARWAL, ADVOCATE FOR THE RESPONDENT : SHRI A. BHATTACHARJEE, ADDL. CIT (DR) DATE OF HEARING : 10.04.2018 DATE OF PRONOUNCEMENT : 27.06.2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 20.02.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLKATA AND A CROSS-OBJECTION FILED BY THE REVENUE BOTH FOR THE ASSESSMENT YEAR 2009-10. 2. THE ONLY ISSUE IS TO BE DECIDED IS AS TO WHETHER THE CIT(A) JUSTIFIED IN CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFICER EX PARTE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. THE LD. AR SUBMITS THAT THE CIT(A) WITHOUT SECURING ASSISTANCE OF ASSESSEE CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFICER BY APPLYING NET PROFIT @8% ON GROSS RECEIPTS. THE CIT(A) ALSO CONFIRMED THE FINDING OF THE ASSESSING OFFICER IN REJECTING THE BOOKS OF ACCOUNTS OF ASSESSEE. THE LD. AR ARGUED THAT THERE WAS NO OPPORTUNITY FOR THE ASSESSEE TO CONTEST THE SHRI RATAN PAUL I.T.A NO.689/KOL/2017 & C.O NO.52/KOL/2017 ASSESSMENT YEAR: 2009-10 2 GROUNDS RAISED BEFORE HIM AND PRAYED TO REMIT THE MATTER TO THE FILE OF THE CIT(A) FOR HIS FRESH CONSIDERATION. THE LD. DR SUBMITS THAT THE CIT(A) HAS GIVEN MANY OPPORTUNITIES TO THE ASSESSEE IN THE FIRST APPELLATE PROCEEDINGS AND PREFERRED TO PARA NO.5 OF THE ORDER OF THE CIT(A). FURTHER, THE CIT(A) SHOULD HAVE CONFIRMED ALL THE ADDITIONS MADE BY THE ASSESSING OFFICER. THE LD. DR ALSO STATED THAT ASSESSING OFFICER ARBITRARILY DISALLOWED THE ADDITION MADE ON ACCOUNT OF INCOME TAX PAYMENT AND PRAYED TO REMIT THE MATTER TO THE FILE OF CIT(A). 6. HEARD BOTH AND PERUSED THE MATERIAL ON RECORD. THE CONTENTION OF THE LD. AR IS THAT THE ASSESSING OFFICER REJECTED THE BOOKS OF ACCOUNT AND APPLIED NET PROFIT @8% ON THE GROSS RECEIPTS AND WITHOUT GIVING AN OPPORTUNITY TO THE ASSESSEE, THE CIT(A) CONFIRMED THE ADDITION IN THAT REGARD. 7. THE GRIEVANCE OF THE LD. DR IS THAT IN THE ABSENCE OF ASSESSEE, CIT(A) DELETED THE ADDITION MADE ON ACCOUNT OF INCOME TAX PAYMENT. TAKING INTO CONSIDERATION THE SUBMISSIONS OF BOTH LD. AR AND DR AND IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE INTEREST OF NATURAL JUSTICE, WE DEEM IT APPROPRIATE TO REMIT BOTH THE APPEAL OF THE ASSESSEE AND CROSS-OBJECTION OF THE REVENUE TO THE FILE OF CIT(A). THE CIT(A) SHALL PASS ORDER IN ACCORDANCE WITH LAW BY GIVING AN OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO PRODUCE ALL THE EVIDENCES IN SUPPORT OF HIS CONTENTIONS. GROUND RAISED IN APPEAL BY THE ASSESSEE AND GROUND RAISED BY THE REVENUE IN CROSS-OBJECTION ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE AND CROSS-OBJECTION OF THE REVENUE BOTH ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.06.2018. SD/- SD/- (P. M. JAGTAP) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 27.06.2018 PLACE : KOLKATA (RS, SR. PS) SHRI RATAN PAUL I.T.A NO.689/KOL/2017 & C.O NO.52/KOL/2017 ASSESSMENT YEAR: 2009-10 3 COPY OF THE ORDER FORWARDED TO: 1. ASSESSEE SHRI RATAN PAUL, PROP. OF M/S. R. P. CONSTRUCTION, 407, R.N. GUHA ROAD, DUM DUM, KOLKATA 700 074. 2 REVENUE ACIT, CIRCLE 50, KOLKATA, UTTARAPAN BUILDING, MANICKTALA CIVIC CENTRE, ULTADANGA, KOLKATA 700 054. 3. THE CIT(A) - 15, KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, SR.PS/H.O.O ITAT, KOLKATA