Sri Kamalesh Mishra, Kolkata V. DCIT, Central Circle - III, Kolkata, Kolkata

ITSSA 33/KOL/2012

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 8868 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-02-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 21-09-2012
• Court: TRIBUNAL
• Department Lawyers: AJOY KUMAR SINGH LD
• Assessee Lawyers: SUJAY SEN CA LD
• Keywords: Block assessment

Judgement Text

IT (SS) NO.33/KOL/12- -A-PB-GM 1 , A , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- A CALCUTTA () BEFORE . . , SHRI P . K. BANSAL., ACCOUNTANT MEMBER !'# /AND $%$& 1(, SHRI GEORGE MATHAN, JUDICIAL MEMBER #) / IT (SS) A NO.33/KOL/12 BLOCK PERIOD 1988-89 TO 1997-98 AND FROM 1.4.1998 TO 29.10.1998 SRI KAMALESH MISHRA PAN: AJYPM7776L DCIT, CC-III, KOL ((* / APPELLANT ) - ' - - VERSUS -. (,(*/ RESPONDENT ) (* .! /FOR THE APPELLANT /SHRI SUJAY SEN, CA, LD. AR ,(* .! / FOR THE RESPONDENT: / SHRI AJOY KUMAR SINGH, LD. CIT/DR /'0 1 2 /DATE OF HEARING : 06-02-2013 34 1 2 /DATE OF PRONOUNCEMENT:06 -02-2013 / ORDER 56 / PER BENCH THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST O RDER OF THE LEARNED COMMISSIONER OF INCOME- TAX (APPEALS), CENTRAL I, KOLKATA IN APPEAL NO. 0 9/CIT(A)C-I/CC-III/01-02 DATED 18-11-05 FOR THE BLOCK PERIOD ENDING ON 29-10-98. 2. SHRI SUJAY SEN, CA, LEARNED AR REPRESENTED O N BEHALF OF THE ASSESSEE AND SHRI AJOY KUMAR SINGH, LEARNED CIT/ SR.DR REPRESENTED ON BEH ALF OF THE REVENUE. 3. AT THE TIME OF HEARING BEFORE US IT WAS SUBMI TTED BY THE LEARNED AR FOR THE ASSESSEE THAT THE LEARNED CIT(A) HAD DECIDED THE APPEAL OF THE ASSESS EE EX-PARTE WITHOUT GRANTING PROPER AND REASONABLE OPPORTUNITY TO THE APPELLANT TO REPRESEN T HIS CASE. IT WAS THE SUBMISSION THAT HE HAD NO OBJECTION IF THE ISSUES OF THE APPEAL ARE RESTORED TO THE FILE OF THE AO FOR RE-ADJUDICATION. 4. IN REPLY, LEARNED CIT/SR.DR SUBMITTED THAT EVEN BEFORE THE AO THE ASSESSEE HAD NOT CO- OPERATED IN THE BLOCK ASSESSMENT PROCEEDINGS. HE DREW OUR ATTENTION TO PARA 3 OF THE LEARNED CIT(A)S ORDER AND SUBMITTED THAT IT WAS ONLY ON A CCOUNT OF NON CO-OPERATION OF THE ASSESSEE, THE ASSESSMENT HAS BEEN COMPLETED ON THE BASIS OF THE EVIDENCES AVAILABLE ON RECORD. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT IN THE COURSE OF ASSESSMENT THE ASSESSEE HAS NOT GIVEN ANY EXPLANATION IN RESPECT OF THE QUERIES RAISED BY THE AO AS ALSO ON ACCOUNT OF THE FACT THAT ONLY TWO NOTICES HAVE BEEN SENT TO THE ASSESSEE IN THE COURSE OF APPEAL PROCEEDING S, IT (SS) NO.33/KOL/12- -A-PB-GM 2 WE ARE OF THE VIEW THAT THE ISSUES IN THE APPEAL MUST BE RESTORED TO THE FILE OF THE AO FOR RE- ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO PRODUCE ALL SUCH EVIDENCES BEFORE T HE AO. IN THE CIRCUMSTANCES, THE ISSUES IN THE APPEAL ARE RESTORED TO THE FILE OF THE AO FOR RE-ADJUDICAT ION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE HIS CLAIMS. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. . 7 / 5 / 8 79 THIS ORDER IS PRONOUNCED IN OPEN COURT AS DICTATED ON DT 6.-02-2013 SD/- SD/- *PP/SPS 1 ..: ;:4< / COPY OF THE ORDER FORWARDED TO: 1. . (* / THE APPELLANT : SRI KAMALESH MISHRA C/O K.B GAN GULY STREE, KOL-12. 2 ,(* / THE RESPONDENT- DCIT, CC-III, KOL 18 RABINDRA S ARANI, KOL-1. 3 4. . . / THE CIT, . ( )/ THE CIT(A) 5 . '=.8 . / DR, KOLKATA BENCH 6 . GUARD FILE . ,: ./ TRUE COPY, // BY ORDER, 7 #$ /ASSTT REGISTRAR ( . . , ) (P. K. BANSAL, ACCOUNTANT MEMBER) ( $%$& 1 ( , ) (GEORGE MATHAN, JUDICIAL MEMBER) ( (( (2 2 2 2) )) ) DATE 6-02-2013