Sri Dilip Kr. Nahata, Kolkata V. DCIT, Central Circle-3(3), Kolkata, Kolkata

ITSSA 79/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4641 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 05-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MIRAJ D SHAH SH
• Assessee Lawyers: PASS KOLKATA
• Section: 143(3); 153A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH VIRTUAL COURT A KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER IT(SS)A NO.79/KOL/2019 ASSESSMENT YEAR: 2013-14 DILIP KUMAR NAHATA 196 OLD CHINA BAZAR STREET, KOLKATA-700 001 [ PAN NO.ABPPN 7782 E ] / V/S . DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(3), AAYKAR BHAWAN, 10, SHANTIPALLY, E.M.BYPASS, KOLKATA-107 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI MIRAJ D SHAH, ADVOCATE /BY RESPONDENT SHRI RAM BILASH MEENA, CIT-DR /DATE OF HEARING 28-09-2020 /DATE OF PRONOUNCEMENT 19-10-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-21, KOLKATAS ORDER DATED 25.09.2019 PASSED IN CASE NO.10582/C.C.3/CIT(A)-21/KOL/2018-19 INVOLV ING PROCEEDINGS U/S 153A R.W.S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A)S OR DER UNDER CHALLENGE AFFIRMING THE ASSESSING OFFICERS ACTION IN INITIATING SEC. 153A PROCEEDINGS CULMINATING IN UNDISCLOSED INCOME ADDITION OF 9,59,90,584/-; HAS BEEN PASSED EX PARTE . LEARNED IT(SS)A NO.79/KOL/2019 ASSESSMENT YEA R 2013-14 DILIP KR. NAHATA. VS DCIT, CC-3(3), KOL. PAGE 2 CIT-DR INVITED OUR ATTENTION TO PARA-2 OF THE LOWER APPELLATE ORDER INDICATING THE CIT(A) TO HAVE ISSUED HEARING NOTICE(S) ON 12.02, 2 9.03, 26.04, 19.06, 25.07 AND 24.09.2019; RESPECTIVELY. AND THAT THIS TAXPAYER HA D BEEN AFFORDED ADEQUATE OPPORTUNITIES OF HEARING. HE FAILS TO DISPUTE THAT EVEN IF WE AGREE WITH THE FOREGOING TECHNICAL PLEA, THE FACT REMAINS THAT THE CIT(A)S LOWER APPELLATE FINDINGS HAVE NEITHER FRAMED ANY POINT OF DETERMINATION NOR ANY DETAILED ADJUDICATION THEREUPON AS CONTEMPLATED U/S 250(6) OF THE ACT REGARDING THE UN EXPLAINED INCOME ADDITION IN ISSUE. WE THEREFORE DEEM IT APPROPRIATE THAT LARGE INTEREST OF JUSTICE WOULD BE MADE IF THE CIT(A) RE-ADJUDICATE THE ASSESSEES GRIEVANCE A FRESH AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. WE ORDER ACCORD INGLY. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN THE ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 19/10/2020 SD/- SD/- ( ') () ') (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 19/10/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-DILIP KR. NAHATA 196, OLD CHINA BAZAR ST REET, KOLKAKTA-001 2. /RESPONDENT-DCIT, CC-3(3) AAYAKAR BHAWAN, 110, SHAN TIPALLY, E.M. BYPASS, KOLKATA -700 107 3. - . / CONCERNED CIT 4. . - / CIT (A) 5. / ))- , - /DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ -,