Sumit Kumar Sanei, Kolkata V. THE ITO, WD-32(2), KOLKATA, Kolkata

ITA 788/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1660 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 26-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] I.T.A NOS.788 TO 791/KOL/20 16 ASSESSMENT YEARS : 2007-08, 2008-09, 2010-11 & 2011-12 SUMIT KR. SANEI . -VS.- I.T.O., WARD-32(2 ) KOLKATA KOLKATA [PAN : ARIPS 6163 R] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI MIRAJ D.SHAH, AR FOR THE RESPONDENT : SHRI.SAURABH KUMAR, ADDL. CIT(DR) DATE OF HEARING : 21.08.2017. DATE OF PRONOUNCEMENT : 25.08.2017. ORDER PER BENCH THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINS T FOUR COMMON ORDERS DATED 29.02.2016 OF CIT(A)-9, KOLKATA RELATING TO A.Y.20 07-08, 2008-09, 1010-11 AND 2011-12. 2. FOR A.Y.2007-08, 2008-09, 2010-11 AND 2011-12 AN ORDER OF ASSESSMENT U/S 147 R.W.S. 143(3) OF THE INCOME TAX ACT, 1961 (ACT) WAS PASSED BY THE AO ON 18.03.2013. AGAINST THE ADDITIONS MADE IN THOSE ORDERS OF ASSES SMENT, THE ASSESSEE PREFERRED FOUR DIFFERENT APPEALS BEFORE CIT(A). ALL THE FOUR APPEA LS WERE FIXED FOR HEARING BEFORE CIT(A) ON 23.06.2015 AND THEREAFTER ON SEVERAL DATE S. ON 30.12.2015 THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE APPEARED BEFORE CIT( A) AND SOUGHT ADJOURNMENT IN ALL THE FOUR APPEALS. THE CASE WAS ADJOURNED TO 27.01.2 016.ACCORDING TO THE IMPUGNED ORDER OF CIT(A) ON 27.01.2016 NONE APPEARED ON BEHA LF OF THE ASSESSEE AND THEREFORE THE CIT(A) DISMISSED THE APPEALS OF THE ASSESSEE AS THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE. CIT(A) HELD THAT THERE WAS NO INFIRMITY IN THE ORDER OF AO AND DISMISSED THE APPEALS OF THE ASSESSEE. 2 ITA NOS.788 TO 791/KOL/2016 SHRI SUMIT KR SANEI A.YR..2007-08,2008-09,2010-11&2011-12 2 3. AGGRIEVED BY THE ORDERS OF CIT(A)THE ASSESSEE HAS FILED THE PRESENT APPEALS BEFORE THE TRIBUNAL. 4. THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT ON 27.01.2016 WHEN THE APPEAL WAS FIXED FOR HEARING, THERE WAS AN APPLICATION FIL ED ON BEHALF OF THE ASSESSEE SEEKING ADJOURNMENT AND THEREAFTER THE APPEAL WAS ADJOURNED TO 11.02.2016 BY CIT(A). AGAIN ON 11.02.2016 AN APPLICATION FOR ADJOURNMENT WAS FI LED BEFORE CIT(A) IN WHICH IT WAS SPECIFICALLY POINTED OUT THAT THE ADVOCATE OF THE A SSESSEE SHRI G.L.SAROGI WAS SICK AND WAS ADVISED BED REST BY HIS DOCTOR AND THEREFORE AN ADJOURNMENT WAS PRAYED ON BEHALF OF THE ASSESSEE. THIS WAS NOT CONSIDERED BY CIT(A) AND THE APPEALS HAVE BEEN DISMISSED FOR NON PROSECUTION. IT WAS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR SEEKING ADJOURNMEN T ON 11.02.2016 AND CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEALS FOR NON PRO SECUTION. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD . COUNSEL FOR THE ASSESSEE AND ARE OF THE VIEW THAT THERE WAS A REASONABLE CAUSE FOR THE ASSESSEES SEEKING AN ADJOURNMENT ON 11.02.2016. WE ARE SATISFIED THAT THERE WAS LACK OF PROPER OPPORTUNITY OF BEING HEARD AFFORDING TO THE ASSESSEE BY CIT(A). WE THERE FORE SET ASIDE THE ORDER OF CIT(A) AND REMAND VARIOUS ISSUES RAISED BY THE ASSESSEE IN THE GROUNDS OF APPEAL BEFORE CIT(A) FOR FRESH CONSIDERATION AFTER AFFORDING THE ASSESSEE OPPORTUNITY OF HAVING HEARD. THE APPEALS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT THE APPEALS OF THE ASSESSEE AR E ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 25.08.2017. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25.08.2017. [RG PS] 3 ITA NOS.788 TO 791/KOL/2016 SHRI SUMIT KR SANEI A.YR..2007-08,2008-09,2010-11&2011-12 3 COPY OF THE ORDER FORWARDED TO: 1SHRI SUMIT KUMAR SANEI, BLOCK-A, 1 ST FLOOR, 113, PARK STREET, KOLKAT-700016. 2. I.T.O., WARD-32 (2), KOLKATA. 3. CIT(A)- 9, KOLKATA 4. C.I.T. 11, KOLKA TA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. BY ORDER TRUE COPY SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D. O., I.T.A.T., KOLKATA BENCHES