Mayank Daga, Kolkata V. DCIT, Cen. Cir.-XI, Kolkata

ITSSA 13/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4052 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-06-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 27-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 132; 153A; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T(SS). Nos.13&14/Kol/2022 Assessment Year: 2007-08 & 2010-11 Mayank Daga............................................... ......................................Appellant C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2 nd Floor, Kolkata-700069. [PAN: AFJPD1370L] vs. DCIT, Central Circle-XI, Kolkata.........................................................Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the appellant. Shri Sudipta Guha, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 7, 2022 Date of pronouncing the order : June 7, 2022 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 31.12.2021 of the Commissioner of Income Tax(Appeals)-20, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. Counsel for the assessee has submitted that pursuant to search action carried out u/s 132 of the Act, the six assessment years preceding the search year were reopened and assessments u/s 153A were carried out in respect of all those years. The assessee preferred appeals against the assessment orders before the CIT(A) in respect of the aforesaid six assessment years. The ld. Counsel has further submitted that the assessee received notice of hearing in respect of four appeals only out of the aforesaid six appeals and the assessee duly appeared in appeals related to those four years. However, no notice was served upon the assessee regarding the hearing of the appeals relating to captioned two assessment years i.e. A.Y 2007-08 and 2010-11. It has been further submitted that the assessee has filed his written submissions in respect of appeals related to other four years. However, the assessee could not file his submissions in respect of appeals relating to aforesaid two assessment years. The ld. CIT(A) accordingly decided I.T.A. Nos.13&14/Kol/2022 Assessment Year: 2007-08 & 2010-11 Mayank Daga 2 the appeals of the assessee without even considering the legal objections taken by the assessee in his submissions relating to other four appeals which were equally applicable to the assessment years under consideration also. The ld. Counsel for the assessee, therefore, has submitted that the matter in these two appeals be remanded back to the file of the CIT(A) for adjudication afresh so that the assessee may put his submissions in respect of these two years also. 3. The ld. DR has not objected to the same. 4. In view of the above submissions, the impugned orders of the CIT(A) in the captioned appeals are hereby set aside and the matter in these appeals is restored to the file of the CIT(A) for adjudication afresh in accordance with law. Needless to say that the CIT(A) will give proper and adequate opportunity to the assessee to present his case. 5. In the result, the appeals of the assessee are treated as allowed for statistical purposes. Kolkata, the 7 th June, 2022. Sd/- Sd/- [Girish Agrawal] [Sanjay Garg] Accountant Member Judicial Member Dated: 07.06.2022. RS Copy of the order forwarded to: 1. Mayank Daga 2. DCIT, Central Circle-XI, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches