PURNA CHAND MAITY, MEDINIPUR V. I.T.O., WARD-27(2), HALDIA, MEDINIPUR

ITA 919/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1677 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 02-05-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S VENKATRAMANI
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE HONBLE SHRI P.M. JAGTAP] I.T.A. NO. 919/KOL/2017 ASSESSMENT YEAR 2011-12 PURNA CHAND MAITY...............................APPELLANT PROP. OF MECEL CONSTRUCTION SHERPUR, TELENGABARH, CONTAI PURBA MEDINIPUR - 721401 [PAN : AEYPM 0604 G] ITO WARD NO. 27(2), HALDIA....................RESPONDENT BASUDEVPUR, P.O. KHANJAN CHAK PURBA MEDINIPUR - 721602 APPEARANCES BY: SHRI MANISH TIWARI, FCA APPEARING ON BEHALF OF THE ASSESSEE. SHRI S. VENKATRAMANI, ADDL CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 14, 2017 DATE OF PRONOUNCING THE ORDER : AUGUST 16, 2017 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS) 7, KOLKATA DATED 27.02.2017 PASSED EX-PARTE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUAL WHO IS ENGAGED IN THE BUSINESS OF CIVIL CONSTRUCTION UNDER THE NAME AND STYLE OF HIS PROPRIETARY CONCERN M/S. MECEL CONSTRUCTION. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 05.09.2011 DECLARING A TOTAL INCOME OF RS. 6,63,070/-. THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY AND IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 21.03.2014, TWO ADDITIONS OF RS. 14,71,400/- AND RS. 11,40,213/- WERE MADE BY THE AO TO THE TOTAL INCOME OF THE ASSESSEE. 2 I.T.A. NO. 919/KOL/2017 PURNA CHAND MAITY 3. AGAINST THE ORDER PASSED BY THE AO U/S 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT (A) AND KEEPING IN VIEW THAT THERE WAS NO SATISFACTORY COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM DURING THE COURSE OF APPELLATE PROCEEDING FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT (A) DISMISSED THE SAME FOR NON-PROSECUTION BY HIS APPELLATE ORDER DATED 21.07.2017 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT (A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED RELEVANT MATERIAL ON RECORD. AS POINTED OUT BY THE LEARNED COUNSEL FOR THE ASSESSEE FOR THE RELEVANT PORTION OF THE IMPUGNED ORDER OF THE LD. CIT (A), THE ASSESSEE HAD SOUGHT ADJOURNMENTS OF THE HEARINGS FIXED ON 31.11.2016, 23.12.2016, 12.01.2017 AND 08.02.2017 BY FILING A LETTER. HE HAS SUBMITTED THAT THE ASSESSEE HOWEVER COULD NOT APPEAR BEFORE THE LD. CIT (A) ON THE LAST DATE OF HEARING FIXED ON 24.02.2017 AS THERE WAS A PROBLEM IN REACHING OFFICE OF THE LD. CIT (A) IN KOLKATA FROM THE ASSESSEES TOWN SHERPUR IN TELENGABARH DUE TO TRAFFIC CONGESTION. HE HAS CONTENDED THAT THE ASSESSEE IS SERIOUSLY INTERESTED IN PROSECUTING THE APPEAL FILED BY HIM BEFORE THE LD. CIT (A) AND THERE BEING A SUFFICIENT CAUSE FOR HIS NON-APPEARANCE BEFORE THE LD. CIT (A) ON 24.02.2017, ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE BY SENDING THE MATTER BACK TO THE LD. CIT (A). KEEPING IN VIEW ALL THE FACTS OF THE CASE I FIND MERIT IN THIS CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE AND SINCE THE LD. DR HAS NOT RAISED ANY MATERIAL OBJECT IN THIS REGARD, I REMIT THE MATTER BACK TO THE LD. CIT (A) WITH THE DIRECTION TO THE DISPOSE OF THE APPEAL AFRESH ON MERIT AFTER GIVING 3 I.T.A. NO. 919/KOL/2017 PURNA CHAND MAITY 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 LD. CIT (A) IN ORDER TO ENABLE HIM TO DISPOSE OF THE SAID APPEAL EXPEDITIOUSLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH AUGUST, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER DATED: 16/08/2017 BISWAJIT, SR. P.S. COPY OF ORDER FORWARDED TO: 1. PURNA CHAND MAITY, PROP. OF MECEL CONSTRUCTION, SHERPUR, TELENGABARH, CONTAI, PURBA MEDINIPUR - 721401 2. ITO WARD NO. 27(2), BASUDEVPUR, PO KHANJAN CHAK, PURBA MEDINIPUR 721602. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA