Nasim Gorey, Howrah V. ITO, Ward 47(1), Kolkata, Kolkata

ITA 851/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1211 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 25-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD
• Assessee Lawyers: MIRAJ D SHAH LD
• Section: 144

Judgement Text

1 ITA NO. 851/KOL/2017 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA BEFORE: SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR. ARJUN LAL SAINI, ACCO UNTANT MEMBER I.T.A NO. 851/KOL/2017 A.Y: 2010-11 NASIM GOREY VS. I.T.O WARD 48(2), KOLKATA PAN: AELPG5679Q [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : SHRI MIRAJ D.SHAH, LD.AR FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJEE, ADDL.CIT, LD.SR.DR DATE OF HEARING : 24-08-2017 DATE OF PRONOUNCEMENT : 18-10-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 14, KOLKATA DT. 17-02-2017 FOR THE A.Y 2010-11. 2. THE ONLY ISSUE TO BE DECIDED AS TO WHETHER THE C IT-A IS JUSTIFIED IN PASSING EX PRATE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE IN THE FACTS AND CIRCUMSTAN CES OF THE CASE. 3. THE LD.AR SUBMITTED THAT THE CIT-A PASSED EX PARTE ORDER WITHOUT GIVING SUFFICIENT TIME TO ASSESSEE TO PROSE CUTE HIS CASE AND PRAYED TO REMAND THE APPEAL ISSUES TO THE FILE OF C IT-A. 4. ON THE OTHER HAND, THE LD.DR OPPOSED TO THE SAME AS SUBMITTED BY THE LD.AR OF THE ASSESSEE. HE ALSO SUBMITTED THA T INSPITE OF HAVING SUFFICIENT OPPORTUNITY OF HEARING THE ASSESSEE HAS FAILED TO SUBSTANTIATE/PROSECUTE HIS CASE BY FILING REQUISITE EVIDENCE. 5. HEARD BOTH THE PARTIES AND PERUSED THE RECORD. B EFORE US THE LD.AR SUBMITTED THAT THE CIT-A PASSED EX PARTE ORDER WITHOUT GIVING SUFFICIENT TIME TO ASSESSEE TO PROSECUTE HIS CASE. WE FIND THAT 2 ITA NO. 851/KOL/2017 THE CIT-A FIXED THE HEARINGS ON TEN (10) OCCASIONS. IN ALL THE DATES OF HEARING THE ASSESSEE REMAINED ABSENT. WE ALSO NOTE THAT THE AO DETERMINED THE INCOME OF ASSESSEE AT RS.19,21,656/- WHEREIN HE ESTIMATED THE PROFIT OF ASSESSEE AT 8% ON GROSS CON TRACTUAL RECEIPTS U/S. 144 OF THE ACT. IN OUR OPINION THAT FOR THE G ROUNDS OF APPEAL RAISED BY THE ASSESSEE BEFORE THE CIT-A REQUIRES AS SISTANCE OF ASSESSEE BY PLACING EVIDENCES IN SUPPORT OF THE CON TENTION. SINCE THE CIT-A PASSED EX PARTE ORDER ADMITTEDLY THERE WAS NO REPRESENTATION ON BEHALF OF THE ASSESSEE IN THE FIR ST APPELLATE PROCEEDINGS, TAKING INTO CONSIDERATION THE SUBMISSI ONS OF THE ASSESSEE AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE(S) TO THE FILE OF THE CIT-A FOR HI S FRESH CONSIDERATION AND TO PASS A FRESH ORDER AS PER LAW. THE ASSESSEE SHALL BE AT LIBERTY TO FILE EVIDENCES, IF ANY, TO SUBSTANTIATE HIS CASE . THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY FURTHER ADJOURNMENT BEFOR E THE CIT-A IN THE FIRST APPELLATE PROCEEDINGS. THEREFORE, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 18-1 0-2017 SD/- SD/- DR. ARJUN LAL SAINI S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18-10-2017 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT: NASIM GOREY, CHENGAIL, CHENGAIL HIGH MAD RASA, ULUBERIA, HOWRAH-711101. 2 RESPONDENT :INCOME TAX OFFICER, WARD 47(1), KOLKATA , 3 GOVT PLACE (W), KOLKATA-700 001. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O,ITAT,KOL 3 ITA NO. 851/KOL/2017