Sree Banamali Koley, Hooghly V. ACIT, CIR-2, HOOGHLY, Hooghly

ITA 941/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9244 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 14-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 04-05-2016
• Court: TRIBUNAL
• Section: 142(1)

Judgement Text

I T A NO. 941/KOL/16 BANAMALI KOLEY 1 IN THE INCOME TAX APPELLATE TRIBUNAL,DBENCH, KOLKATA BEFORE: SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR.ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA NO. 941/KOL/2016 A.Y: 2010-11 SREE BANAMALI KOLEY VS. ASSTT. COMMISSIONER PAN: AKDPK 9449G OF INCOME-TAX, CIR-2, HOOGHLY (APPELLANT) (RESPONDENT) APPEARANCES BY : SHRI SOUMITRA CHOUDHURY, ADVOCATE, LD.AR FOR TH E ASSESSEE SHRI NICHOLAS MURMU, JCIT, LD.DR FOR THE REVENU E DATE OF HEARING : 14-02-2017 DATE OF PRONOUNCEMENT : 28-02-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 6, KOLKATA DA TED 04-03- 2016 FOR THE ASSESSMENT YEAR 2010-11. 2. THE ONLY EFFECTIVE ISSUE IN THIS APPEAL IS TO BE DECIDED AS TO WHETHER THE CIT-A JUSTIFIED IN CONFIRMING THE ORDER OF THE AO WITHOUT GIVING ADEQUATE OPPORTUNITY OF HEARING T O THE ASSESSEE. 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E IS AN INDIVIDUAL AND IS A CONTRACTOR. THE ASSESSEE FILED HIS RETURN OF INCOME THROUGH E-FILING ON 22-10-2010 DECLARING TO TAL INCOME I T A NO. 941/KOL/16 BANAMALI KOLEY 2 AT RS.20,33,650/-. UNDER SCRUTINY, NOTICES U/S. 143 (2) AND 142(1) OF THE ACT WERE ISSUED AND IN RESPONSE TO WH ICH THE ASSESSEE BEFORE THE AO PRODUCED DETAILS. THE AO REQ UESTED THE ASSESSEE TO PROVIDE EVIDENCES REGARDING THE SOURCE OF INVESTMENT AS FOUND IN AXIS BANK, ARAMBAGH BRANCH. THE AO WAS NOT SATISFIED WITH THE EXPLANATION AS OFFERED B Y THE ASSESSEE IN RESPECT OF SUCH DEPOSITS AS FOUND BY TH E AO IN THE SAID AXIS BANK. THUS, HE ADDED AN AMOUNT OF RS.10,1 3,200/- TREATING THE SAME AS UNDISCLOSED INCOME TO THE DECL ARED INCOME OF THE ASSESSEE AND DETERMINED THE TOTAL ASSESSABL E INCOME AT RS.30,46,850/-. 4. THE ASSESSEE CHALLENGED THE SAME BEFORE THE CIT- A AND WAS DISMISSED EX PARTE. 5. BEFORE US THE LD.AR OF THE ASSESSEE THAT THERE W AS NO OPPORTUNITY AFFORDED BY THE CIT-A TO SUBSTANTIATE H IS CLAIM BY PRODUCING RELEVANT DETAILS REGARDING THE IMPUGNED ADDITION AS MADE BY THE AO TOWARDS UNDISCLOSED INCOME AND URGED TO REMAND THE ISSUE TO THE FILE OF THE CIT-A FOR HIS A DJUDICATION. 6. ON THE OTHER HAND, THE LD. DR OF THE REVENUE HAS NOT OBJECTED TO THE SAME. 7. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTICED THAT THE CIT-A ISSUED NOTI CE ON 26-10- 2015 FOR THE HEARING ON 23-11-2015. IN RESPONSE TO SAID NOTICE, THE ASSESSEE APPEARED AND FILED AN ADJOURNMENT PETI TION AND THE CASE WAS ADJOURNED TO 15-12-2015. ON SUCH DATE NO ONE APPEARED BEFORE HIM. THE CIT-A AGAIN ISSUED ANOTHER NOTICE I T A NO. 941/KOL/16 BANAMALI KOLEY 3 FIXING THE HEARING ON 02-03-2016. BUT NO ONE APPEAR ED REPRESENTING THE ASSESSEES CASE BEFORE THE CIT-A. THE CIT-A VERIFIED THE POSTAL ACKNOWLEDGEMENT AND FOUND THAT THE SAID NOTICE WAS DELIVERED ON 19-02-2016. THEREFORE, IT I S CLEAR THAT THERE WAS NO COMPLIANCE ON THE PART OF ASSESSEE AND DECIDED THE APPEAL EX-PARTE BY FOLLOWING VARIOUS JUDICIAL PRONOUNCEMENTS. HOWEVER, IN THE INTEREST OF JUSTICE , WE DEEM IT FIT AND APPROPRIATE TO REMAND THE ISSUE TO THE FILE OF THE CIT-A FOR HIS FRESH ADJUDICATION AFTER GIVING ADEQUATE AN D REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND TO PASS AN ORDER AS PER LAW. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE THE CIT-A IN APPELLATE PROCEEDINGS BY PRODUCING NECESSARY EVIDEN CES, IF ANY, TO SUBSTANTIATE HIS CLAIM. THE GROUNDS RAISED BY TH E ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 8. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 28/02/2 017 DR. ARJUN LAL SAINI S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 28-02 -2017 SD/- SD/- *PP/SPS: COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT/ASSESSEE: SREE BANAMALI KOLEY VIVEKANANDA PALLY, P.O ARAMBAGH, DIST HOOGHLY PIN 7 12601. 2 THE RESPONDENT/DEPARTMENT: THE ACIT, CIR-2, HOOGHL Y G.T ROAD, CHINSURAH, HOOGHLY PIN 712101. I T A NO. 941/KOL/16 BANAMALI KOLEY 4 3 4. THE CIT(A) THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . BY ORDER, ASSTT. REGISTRAR