Shri Rajendra Kumar Agarwal, Mumbai V. ITO, Wd-47(3), kolkata, Kolkata

ITA 714/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4704 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 22-05-2015
• Court: TRIBUNAL
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Revised return
• Section: 143(3)

Judgement Text

I.T.A. NO. 714/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 714 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 SHRI RAJENDRA KR. AGARWAL,......................... ....................APPELLANT A-1104, OBEROI GARDEN THAKUR VILLAGE, KANDIVALI (EAST), MUMBAI-400 101 [PAN : ADAPA 9461 C] -VS.- INCOME TAX OFFICER,................................ .........................RESPONDENT WARD-47(3), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: SHRI MIRAJ D. SHAH, FCA, FOR THE ASSESSEE SMT. SUCHETA CHATTOPADHYAY, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 25, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 05, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA DA TED 12.03.2015 PASSED EX PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 29.07.2010 DECLARING TOTAL INCOME OF RS.59,360/-. THEREAFTER A REVISED RETURN WAS FILED BY THE ASSESSEE ON 12.01.2012 DECLARING TOTAL INCOME OF RS.1,59,360/-. IN THE ASSESSMENT COMPLETED UNDER SE CTION 143(3) VIDE AN ORDER DATED 28.03.2013, THE TOTAL INCOME OF THE ASS ESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.35,26,450/- AFTER MA KING ADDITIONS OF RS.34,51,000/- AND RS.16,085/- ON ACCOUNT OF UN EXP LAINED CASH CREDITS AND UNDISCLOSED INTEREST FROM BANK RESPECTIVELY. I.T.A. NO. 714/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 3 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) AND SINCE THERE WAS NO COMPLIANCE ON T HE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED T HE SAME IN LIMINE WITHOUT REALLY GOING INTO THE MERITS OF THE CASE. A GGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED TH IS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTE D BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE WAS IN THE PROCESS OF SH IFTING FROM KOLKATA TO MUMBAI DURING THE RELEVANT PERIOD, WHICH RESULTED I N THE NON-COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED B Y THE LD. CIT(APPEALS). IN MY OPINION, THIS REASON ADVANCED BY THE ASSESSEE , WHICH IS DULY SUPPORTED BY THE FACT THAT THE ASSESSEE IS NOW STAT IONED IN MUMBAI, CONSTITUTES A SUFFICIENT CAUSE THAT PREVENTED HIM FROM APPEARING BEFORE THE LD. CIT(APPEALS), WHEN HIS APPEAL WAS FIXED FOR HEARING BY THE LD. CIT(APPEALS). THE LD. D.R. HAS ALSO NOT RAISED ANY MATERIAL OBJECTION IN THIS REGARD. I, THEREFORE, SET ASIDE THE IMPUGNED O RDER PASSED BY THE LD. CIT(APPEALS) EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DECIDING THE SAME AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE ME, THE ASSESSEE SHALL EXTEND ALL TH E POSSIBLE COOPERATION AND COMPLY WITH THE REQUIREMENTS OF THE LD. CIT(APP EALS) SO AS TO ENABLE HIM TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 05, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 5 TH DAY OF AUGUST, 2016 I.T.A. NO. 714/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 3 OF 3 COPIES TO : (1) SHRI RAJENDRA KR. AGARWAL, A-1104, OBEROI GARDEN THAKUR VILLAGE, KANDIVALI (EAST), MUMBAI-400 101 (2) INCOME TAX OFFICER, WARD-47(3), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.