Meena Devi Jaiswal, Howrah V. I.T.O.,Ward-47(2), Kolkata

ITA 982/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1189 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M D SHAH
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

ITA NO. 982/KOL/2019 ASSESSMENT YEAR: 2014-2015 MEENA DEVI JAISWAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 982/KOL/2019 ASSESSMENT YEAR: 2014-2015 MEENA DEVI JAISWAL,...................... ....................APPELLANT 263/3, G.T. ROAD, LILUAH, HOWRAH-711204 [PAN: AGUPJ3978L] -VS.- INCOME TAX OFFICER,................................ ......................................RESPONDENT WARD-47(2), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 APPEARANCES BY: SHRI M.D. SHAH, ADVOCATE, FOR THE APPELLANT SHRI DHRUBAJYOTI ROY, JCIT, SR. D.R., FOR THE RESPO NDEN T DATE OF CONCLUDING THE HEARING : NOVEMBER 14, 2019 DATE OF PRONOUNCING THE ORDER : DECEMBER 18, 2019 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA DA TED 14.03.2019 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS ENGAGED IN THE BUSINESS OF TRADING OF IRON MATERIALS WITH SCRA PS UNDER THE NAME AND STYLE OF PROPRIETARY CONCERN M/S. D.J. ENTERPRISES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HER O N 28.11.2014 DECLARING TOTAL INCOME OF RS.5,34,990/-. IN THE ASSESSMENT CO MPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 28.12.2016, THE TOTAL IN COME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.14,92 ,235/- AFTER MAKING ADDITIONS, INTER ALIA, ON ACCOUNT OF DIFFERENCE IN SUNDRY CREDITORS ITA NO. 982/KOL/2019 ASSESSMENT YEAR: 2014-2015 MEENA DEVI JAISWAL 2 AMOUNTING TO RS.9,08,711/-, UNDISCLOSED INTEREST IN COME AMOUNTING TO RS.33,542/- AND DISALLOWANCE OF DEDUCTION CLAIMED U NDER CHAPTER VIA AMOUNTING TO RS.20,147/-. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE 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(APPEALS) DIS MISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 14.03.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. COUN SEL FOR THE ASSESSEE HAS SUBMITTED THAT NONE OF THE NOTICES STATED TO BE ISS UED BY THE LD. CIT(APPEALS) FIXING THE APPEAL OF THE ASSESSEE ON T HREE DIFFERENT OCCASIONS WAS RECEIVED BY THE ASSESSEE AND SUCH NON -RECEIPT OF NOTICES RESULTED INTO NON-COMPLIANCE ON THE PART OF THE ASS ESSEE BEFORE THE LD. CIT(APPEALS). KEEPING IN VIEW THIS SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE, I AM SATISFIED THAT THERE WAS SUF FICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HER APPEAL WAS CALLED FOR HEARING BEFORE THE LD. CIT(APPEALS). AS FURTHER SUBMITTED B Y THE LD. COUNSEL FOR THE ASSESSEE, THE DIFFERENCE IN THE SUNDRY CREDITOR S ACCOUNTS AS ALLEGEDLY POINTED OUT BY THE ASSESSING OFFICER IS DULY RECONC ILED BY THE ASSESSEE. HE HAS CONTENDED THAT THIS RECONCILIATION REQUIRES VERIFICATION BY THE ASSESSING OFFICER AND URGED THAT THE MATTER MAY BE SENT BACK TO THE ASSESSING OFFICER FOR SUCH VERIFICATION. SINCE THE LD. D.R. HAS ALSO NOT RAISED ANY OBJECTION FOR SENDING THE MATTER BACK TO THE ASSESSING OFFICER FOR THE PROPER VERIFICATION, I SET ASIDE THE IMPUGN ED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND RESTORE TO THE FILE O F THE ASSESSING OFFICER ITA NO. 982/KOL/2019 ASSESSMENT YEAR: 2014-2015 MEENA DEVI JAISWAL 3 FOR DECIDING THE SAME AFRESH AFTER GIVING THE ASSES SEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 18, 2019. SD/- (P.M. JAGTAP) VICE-PR ESIDENT) KOLKATA, THE 18 TH DAY OF DECEMBER, 2019 COPIES TO : (1) SMT. MEENA DEVI JAISWAL, 263/3, G.T. ROAD, LILUAH, HOWRAH-711204 (2) INCOME TAX OFFICER, WARD-47(2), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, K OLKATA; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.