Shri Uttam Kumar Banerjee, Kolkata V. ITO, Ward - 49(4), Kolkata, Kolkata

ITA 861/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2509 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2010
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 30-04-2010
• Court: TRIBUNAL
• Department Lawyers: PIYUSH KOLHE
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard

Judgement Text

1 , B , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- B , KO LKATA [ . . . . . . . . , , , , . . . . . . . . ! !! !' '' ', , , , # ] [BEFORE SHRI D.K. TYAGI, JUDICIAL MEMBER & SRI K.K. GUPTA, ACCOUNTANT MEMBER] $ $ $ $ / ITA NO. 861 (KOL) OF 2010 %&' () / ASSESSMENT YEAR 2006-07 SRI UTTAM KUMAR BANERJEE KOLKATA. (PAN-AIBPB5020A) INCOME-TAX OFFICER, WARD-49(4), KOLKATA. (,- / APPELLANT ) - & - - VERSUS - (0,-/ RESPONDENT ) ,- 1 2 / FOR THE APPELLANT: N O N E 0,- 1 2 / FOR THE RESPONDENT: / SRI PIYUSH KOLHE, SR. D.R. 3 / ORDER ( . . . . . . . . !' !' !' !') )) ) , # (K.K. GUPTA), ACCOUNTANT MEMBER : THE ASSESSEE IS IN APPEAL AGITATING THE ACTION OF THE LD. C.I.T.(A) IN DISMISSING HIS APPEAL WITHOUT CONSIDERING HIS PETITION SEEKING ADJ OURNMENT TO APPEAR BEFORE HIM AND ONLY ONE DATE OF HEARING WAS AFFORDED WHICH ACTION IS ARBITRARY IN NOT CONSIDERING THE REMAINING GROUNDS RAISED BEFORE HIM. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE-APP ELLANT. 3. THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED T HAT THE A.O. HAD FRAMED THE ORDER U/S. 145(3)/144 ON HAVING OBSERVED THAT THE A SSESSEE HAD CONDUCTED BUSINESS OF TRADING IN IRON & STEEL AND CYCLE PARTS. WHEN THE ASSESSEE WAS REQUIRED TO FURNISH THE DETAILS OF INVENTORY IN ACCORDANCE WITH THE PROVISI ONS OF SEC. 145(3), THE ASSESSEE WAS NOT ABLE TO PRODUCE THE SAME AND, THEREFORE, THE BO OKS OF ACCOUNT OF THE ASSESSEE AND THE FINANCIAL STATEMENT WERE REJECTED BY THE A.O. WHO P ROCEEDED TO COMPUTE THE INCOME AT 3.05% ON THE SALES OF RS.8.91 CRORES U/S. 144. 4. AGGRIEVED, THE ASSESSEE APPEALED BEFORE THE LD. C.I.T.(A) WHO, IN HIS BRIEF ORDER, INDICATED THAT THE ASSESSEE WAS NOT INTERESTED IN P URSUING THE ISSUES RAISED IN HIS APPEAL 2 AFTER HAVING AFFORDED OPPORTUNITY OF BEING HEARD TO THE APPELLANT. HE ALSO OBSERVED THAT THE ASSESSEE HAD BELATEDLY FILED THE APPEAL BEFORE HIM BY 87 DAYS, FOR WHICH NO CONDONATION PETITION WAS FILED. HOWEVER, THE ASSES SEES GROUNDS BEFORE THE TRIBUNAL AGITATE THE EX PARTE ORDER BY THE LD. C.I.T.(A) AND FOR NOT GIVING AN OP PORTUNITY OF BEING HEARD, MAY BE CONSIDERED BY RESTORING THE ISSUE TO THE FILE OF LD. C.I.T.(A) FOR CONSIDERATION OF THE GROUNDS RAISED BY THE ASSESSEE -APPELLANT BEFORE HIM IN THE IMPUGNED APPEAL. 5. WE HAVE HEARD THE CONTENTION OF THE LD. DEPARTM ENTAL REPRESENTATIVE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE DO NO T FIND ANY INFIRMITY IN THE CONTENTION OF THE LD. DEPARTMENTAL REPRESENTATIVE ON HAVING OB SERVED THAT THE A.O. AFTER HAVING PERUSED THE BOOKS OF ACCOUNT AND THE FINANCIAL STAT EMENT PROCEEDED TO REJECT THE BOOKS OF ACCOUNT RESULT UNDER THE PROVISIONS OF SEC. 145( 3). HE ESTIMATED THE INCOME OF THE ASSESSEE ON THE BASIS OF TURNOVER AS RETURNED BY TH E ASSESSEE ASSIGNING REASONS FOR ADOPTING AN ENHANCED GROSS MARGIN. THE ASSESSEE DID NOT APPEAR BEFORE THE LD. C.I.T.(A) AND HAS CHOSEN NOT TO APPEAR BEFORE THE TRIBUNAL IN SPITE OF NOTICE DULY SERVED. TO MEET THE ENDS OF JUSTICE, THEREFORE, WE RESTORE THE ISSU E TO THE FILE OF LD. C.I.T.(A) FOR ADJUDICATING AFRESH AFTER CONDONING THE DELAY IN FI LING THE APPEAL BEFORE HIM BY 87 DAYS AND DIRECT HIM TO READJUDICATE THE ISSUES AFTER AFF ORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE-APPELLANT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. 4 3 #! 5 !& 46 THIS ORDER IS PRONOUNCED IN OPEN COURT ON 07.07.2010. SD/- SD/- ( (( ( . . . . . . . . ) )) ), , , , ( . . . . . . . . !' !' !' !' ), # (D.K.TYAGI), JUDICIAL MEMBER (K.K.GUPTA), ACCOUNTANT MEMBER ( (( (# # # #) )) ) DATE: 07-07-2010 3 $ $ $ $ / ITA NO. 861 (KOL) OF 2010 3 1 0%%7 87(9- COPY OF THE ORDER FORWARDED TO : 1. ,- / THE APPELLANT : I.T.O., WARD-49(4), KOLKATA. 2 0,- / THE RESPONDENT : SRI UTTAM KUMAR BANERJEE, H/J-16/2 , SACHINDRALAL SARANI, KOLKATA-700 059. 3. %3& () : THE CIT(A)-XXXII, KOLKATA. 4. %3&/ THE CIT, KOL- 4. >% 0%& / DR, ITAT, KOLKATA BENCHES, KOLKATA 5. GUARD FILE . 7 0%/ TRUE COPY, 3&!/ BY ORDER, (DKP) @ A / DEPUTY REGISTRAR .