Vatsala Daga, Kolkata V. DCIT, Circle - 2, Jalpaiguri , Kolkata

ITA 756/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6515 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 20-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: S L KOCHAR
• Section: 143(3); 40(a)(ia)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (D), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER] I.T.A. NO. 756/KOL/2018 ASSESSMENT YEAR: 2011-12 VATSALA DAGA.....................................................................................APPELLANT C/O SHRI S.L. KOCHAR, ADVOCATE, 5, ASHUTOSH CHOWDHURY AVENUE, KOLKATA 700 019. [PAN: ADPPM 4670 G] DCIT CIRCLE 2, JALPAIGURI..............................RESPONDENT APPEARANCES BY: SHRI S.L. KOCHAR & SHRI ANIL KOCHAR, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 09, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 09, 2019 ORDER PER P.M. JAGTAP, VICE PRESIDENT THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 9, KOLKATA DATED 28.03.2018 WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUAL WHO IS CARRYING ON THE BUSINESS AS AUTHORISED COMMERCIAL C&F AGENT OF M/S. GRASIM INDUSTRIES LTD. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HER ON 30.09.2011 DECLARING A TOTAL INCOME OF RS. 19,41,080/-. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 28.03.2014, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE A.O. AT RS. 36,80,784/- AFTER MAKING THE FOLLOWING ADDITIONS: 1. UNDISCLOSED COMMISSION INCOME RS. 14,70,802/- 2. DISALLOWANCE OF INTEREST U/S 40(A)(IA) RS. 63,270/- 3. DISCREPANCY IN CAPITAL AMOUNT RS. 7,290/- 2 I.T.A. NO. 756/KOL/2018 ASSESSMENT YEAR: 2011-12 VATSALA DAGA 3. AGAINST THE ORDER PASSED BY THE A.O. U/S 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS NO SATISFACTORY COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 28.03.2014 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT OF THE PRELIMINARY ISSUE RAISED IN GROUND NO. 1 TO 3 CHALLENGING THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE, THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE NOTICE ISSUED BY THE LD. CIT(A) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING FINALLY ON 21.03.2018 WAS NEVER RECEIVED BY THE ASSESSEE AND SUCH NON-RECEIPT OF THE NOTICE RESULTED IN NON-APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(A) AT THE TIME OF HEARING FIXED ON 21.03.2018. KEEPING IN VIEW THIS SUBMISSION MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON- APPEARANCE OF THE ASSESSEE AT THE TIME OF HEARING FIXED BEFORE THE LD. CIT(A) ON 21.03.2018. EVEN THE LEARNED DR HAS NOT RAISED ANY OBJECTION IN THIS REGARD. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. AS UNDERTAKEN BY THE LEARNED COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE THE TRIBUNAL, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. 3 I.T.A. NO. 756/KOL/2018 ASSESSMENT YEAR: 2011-12 VATSALA DAGA CIT(A) AND SHALL EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(A) TO DISPOSE OF THE APPEAL AFRESH ON MERIT EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH JANUARY, 2019. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 09/01/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. VATSALA DAGA, C/O. SHRI S.L. KOCHAR, ADVOCATE, 5, ASHUTOSH CHOWDHURY AVENUE, KOLKATA 700 019. 2. DCIT, CIRCLE 2, JALPAIGURI. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA