Shri Deepak Kumar Bansal, Kolkata V. ACIT, C.C. - XXX, Kolkata, Kolkata

ITA 697/KOL/2011

• Counselvise Citation: [2013] 119 COUNSELVISE.COM (IT) 2928 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2013
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 09-05-2011
• Court: TRIBUNAL
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3); 153A; 132; 144

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE . . . . . . . . , /AND ! ' ! , ) [BEFORE SHRI P. K. BANSAL, AM & SHRI MAHAVIR SINGH, JM] # # # # / I.T.A NOS. 803, 743 & 697/KOL/2011 '$% &' '$% &' '$% &' '$% &'/ // / ASSESSMENT YEARS: 2003-04, 2004-05 & 2005-06 SRI DEEPAK KUMAR BANSAL VS. ASSISTANT COMMISSION ER OF INCOME-TAX, (PAN: ADXPB7247C) CENTRAL CIRCLE-XXX, KOLKATA. ()* /APPELLANT ) (+,)*/ RESPONDENT ) DATE OF HEARING: 18.03.2013 DATE OF PRONOUNCEMENT: 18.03.2013 FOR THE APPELLANT: SHRI MANISH TIWARI, ADVOC ATE FOR THE RESPONDENT: SHRI SANJAY MUKHERJEE, SR. DR - / ORDER PER BENCH: ALL THESE APPEALS BY ASSESSEE ARE ARISING OUT OF SE PARATE ORDERS OF CIT(A), CENTRAL-I, KOLKATA IN APPEAL NOS. 248, 249 & 243/CIT(A),C-1/CC -XXX/08-09 DATED 02.03.2011 RESPECTIVELY. ASSESSMENTS WERE FRAMED SEPARATELY BY ACIT, CC-XXX, KOLKATA U/S. 153A/144, OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT) FOR ASSESSMENT YEARS 2003- 04 & 2004-05 VIDE HIS ORDERS DATED 29.12.2006 AND A SSESSMENT FOR AY 2005-06 WAS FRAMED U/S. 144/143(3) OF THE ACT BY THE AO VIDE HIS ORDER DATED 26.12.2007. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SHRI MANISH TIWARI, STATED THAT IN AY 2003- 04 & 2004-05 ASSESSMENTS WERE FRAMED U/S. 153A READ WITH SECTION 144 OF THE ACT AND FOR AY 2005-06 ASSESSMENT WAS FRAMED U/S. 144 READ WITH SE CTION 143(3) OF THE ACT. HE STATED THAT THE ASSESSEE WAS NEVER INTIMATED ABOUT THE CHANGE OF JU RISDICTION IN CONSEQUENT TO SEARCH U/S. 132 OF THE ACT CONDUCTED ON 22.12.2004. EVEN THE CIT(A ) HAS NOT ALLOWED PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE ALTHOUGH HE HAS FIXED T HE APPEAL ON NUMEROUS OCCASIONS AND ASSESSEE HAS ALSO FILED WRITTEN SUBMISSION. ASSESS EES MAIN CONTENTION BEFORE CIT(A) WAS THAT ASSESSMENT WAS FRAMED U/S. 144 I.E. EX PARTE, WITHO UT ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. EVEN ASSESSMENT PROCEEDINGS ARE IN THE ABSENCE OF ISSUE AND SERVICE OF NOTICE U/S. 143(2) OF THE ACT AS CLAIMED BY THE ASS ESSEE, BUT THIS FACT IS SUBJECT TO VERIFICATION. 2 ITA NOS.803,743 & 697/K/2011 DEEPAK KR. BANSAL AY: 2003-04 TO 2005-06 AS THESE ASSESSMENT FOR ALL THE THREE YEARS ARE FRA MED EX PARTE AND ASSESSEE WAS NOT PROVIDED REASONABLE OPPORTUNITY OF BEING HEARD BY THE CIT(A) , NO DOUBT WRITTEN SUBMISSIONS WERE FILED BY THE ASSESSEE, IT DOES NOT AMOUNT TO ADHERING TO THE PRINCIPLES OF NATURAL JUSTICE. IN SUCH CIRCUMSTANCES, WE ARE OF THE VIEW THAT ALL THE THRE E ASSESSMENTS SHOULD GO BACK TO THE FILE OF THE AO, WHO WILL ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND ASSESSEE WILL ALSO COOPERATE WITH THE AO, MOMENT HE RECEIVES NOTI CES. IN SUCH CIRCUMSTANCES, WE SET ASIDE ALL THE THREE APPEALS TO THE FILE OF AO AND CONSEQU ENTLY THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEALS OF ASSESSEE ARE ALLOWED F OR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . . . . . . . , ! ! ! ! ' ! ' ! ' ! ' ! , (P. K. BANSAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( . . . .) )) ) DATED : 18TH MARCH, 2013 /0 '$12 '3 JD.(SR.P.S.) 3 ITA NOS.803,743 & 697/K/2011 DEEPAK KR. BANSAL AY: 2003-04 TO 2005-06 - 4 +''5 65&7- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT SHRI DEEPAK KUMAR BANSAL, 50B, MUKTARAM BABU STREET, KOLKATA-700 007 2 +,)* / RESPONDENT ACIT, C.C-XXX, KOLKATA. 3 . '-$ ( )/ THE CIT(A), KOLKATA 4. 5. '-$ / CIT KOLKATA 5<'= +'$ / DR, KOLKATA BENCHES, KOLKATA ,5 +'/ TRUE COPY, -$>/ BY ORDER, ! 2 /ASSTT. REGISTRAR .