Samiran Roy, Plassey V. I.T.O.,Ward-41(4), Nadia

ITA 864/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2126 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 22-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER SRDR
• Assessee Lawyers: NARENDRA KOCHAR
• Keywords: Opportunity of being heard; Set aside
• Section: 142(1); 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (C), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) & SHRI S.S. GODARA, JM] I.T.A. NO. 864/KOL/2019 ASSESSMENT YEAR: 2014-15 SHRI SAMIRAN ROY.................................................................................APPELLANT C/O. KRISHNADHAN ROY, NH-34, MIRABAZAR, P.O. PLASSEY, NADIA 741 156. [PAN: ACWPR 7326 J] ITO, WARD 41(4), KOLKATA................................RESPONDENT ANANTA HARI MITRA ROAD, KRISHNANAGAR, NADIA 741 101. APPEARANCES BY: SHRI NARENDRA KOCHAR, CA APPEARING ON BEHALF OF THE ASSESSEE. SHRI SHANKAR HALDER, SR. DR, JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MAY 17, 2019 DATE OF PRONOUNCING THE ORDER : JUNE 19, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT (KZ) THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 12, KOLKATA DATED 20.02.2019 PASSED EX-PARTE WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUAL WHO IS ENGAGED IN THE BUSINESS OF TRADING IN HARDWARE GOODS. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 15.11.2014 DECLARING A TOTAL INCOME OF RS. 2,44,470/-. THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY AND THE NOTICE U/S 143(2) WAS ISSUED BY THE AO ON 08.09.2015. THE SAID NOTICE ISSUED BY THE AO U/S 143(2) AS WELL AS SUBSEQUENT NOTICES ISSUED BY HIM U/S 142(1) HOWEVER REMAINED UNCOMPLIED WITH BY THE ASSESSEE. THE AO, THEREFORE, WAS LEFT WITH NO OPTION BUT TO COMPLETE THE ASSESSMENT TO THE BEST OF HIS JUDGEMENT U/S 144 ON THE BASIS OF INFORMATION AVAILABLE ON RECORD. IN 2 I.T.A. NO. 864/KOL/2019 ASSESSMENT YEAR: 2014-15 SHRI SAMIRAN ROY THE ASSESSMENT SO COMPLETED VIDE AN ORDER DATED 05.12.2016, ADDITIONS OF RS. 55,03,749/- AND RS. 10,50,000/- WERE MADE BY THE AO ON ACCOUNT OF LONG TERM CAPITAL GAIN ARISING FROM COMPENSATION RECEIVED BY THE ASSESSEE ON COMPULSORY ACQUISITION OF HIS LAND AND UNEXPLAINED CASH DEPOSITS FOUND TO BE MADE IN HIS BANK ACCOUNT RESPECTIVELY. 3. AGAINST THE ORDER PASSED BY THE AO U/S 144, 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 FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 20.02.2019 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 SIDES ON THIS ISSUE AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. ALTHOUGH THE ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING THE NON-COMPLIANCE ON HIS PART BEFORE THE AO DURING THE COURSE OF ASSESSMENT PROCEEDINGS AS WELL AS BEFORE THE LD. CIT(A) DURING THE COURSE OF APPELLATE PROCEEDINGS, IT IS OBSERVED THAT THE APPROACH OF THE ASSESSEE TO SOME EXTENT WAS CASUAL AND NEGLIGENT. HOWEVER KEEPING IN VIEW ALL THE FACTS OF THE CASE INCLUDING ESPECIALLY THE FACT THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION WITHOUT GOING INTO THE MERITS OF THE CASE IS NOT IN ACCORDANCE WITH THE PROVISIONS OF SECTION 250(6), WE CONSIDER IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO GIVE ONE MORE OPPORTUNITY OF THE ASSESSEE SUBJECT TO PAYMENT 3 I.T.A. NO. 864/KOL/2019 ASSESSMENT YEAR: 2014-15 SHRI SAMIRAN ROY OF COST OF RS. 5,000/- BY THE ASSESSEE. SUBJECT TO THE SAID PAYMENT BY THE ASSESSEE TO THE DEPARTMENT, THE IMPUGNED ORDER OF THE LD. CIT(A) PASSED EX-PARTE IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE AO FOR MAKING THE ASSESSMENT AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LEARNED COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE ASSESSING OFFICER AND EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE AO TO COMPLETE THE ASSESSMENT AFRESH EXPEDITIOUSLY IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JUNE, 2019. SD/- SD/- (S.S. GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 19/06/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI SAMIRAN ROY, C/O. KRISHNADHAN ROY, NH-34, MIRABAZAR, PLASSEY, NADIA 741 156. 2. ITO, WARD 41(4), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA