SURINDER KAUR,KOLKATA V. A.C.I.T., CIRCLE - 37, KOLKATA, KOLKATA

ITA 1402/KOL/2024

AI Insights

The case involves Surinder Kaur, the appellant, who appealed against the orders of the AO and the CIT(A) concerning the assessment of her agricultural income for the Assessment Year 2017-18. The AO had added the agricultural income to the total income due to the absence of bills and vouchers related to agricultural income and expenses, leading to an ex-parte decision. The CIT(A) dismissed the appeal due to non-compliance by the assessee. The Tribunal noted that the agricultural income had been previously accepted and directed a re-assessment considering the earlier accepted figures.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 36247 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 25-06-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 143(2); 250

Judgement Text

"आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री राजेश क ुमार, लेखा सदस्य एवं श्री प्रदीप क ुमार चौबे, न्याधयक सदस्य क े समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: 1402/KOL/2024 Assessment Year: 2017-18 Surinder Kaur……………………….……………………………………….Appellant [PAN: AFQPK 8409 J] Vs. ACIT, Circle-37, Kolkata………….……....................................Respondent Appearances: Assessee represented by: Anil Kochar, Adv. Department represented by: Supriyo Pal, Addl. CIT (DR). Date of concluding the hearing : August 7th, 2024 Date of pronouncing the order : October 15th, 2024 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2017-18 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income-tax (Appeals)- 8, Mumbai [in short ld. ‘CIT(A)’] dated 30.04.2024 arising out of the assessment order framed u/s 143(3) of the Act dated 18.12.2019. 1.1. The brief facts of the case of the appellant are that the assessee submitted its return of income on 27.01.2018 showing total income at Rs. 18,36,450/- including agricultural income of Rs. 6,41,250/-. The case of the assessee has been selected for scrutiny, notice u/s 143(2) of the Act was issued. There was no compliance made by the assessee, a show cause notice I.T.A. No.: 1402/KOL/2024 Assessment Year: 2017-18 Surinder Kaur. Page 2 of 3 has also been issued and ultimately the case was decided ex-parte. Details of the agricultural income have been asked from the assessee, assessee has filed only the copy of the agricultural land and there was no bill and voucher related to agricultural income and expenses were furnished, as a result of which, agricultural income at Rs. 6,41,250/- has been added to the total income of the assessee. The said order has been challenged before the ld. CIT(A) wherein also there is no response on behalf of the assessee as a result of which ld. CIT(A) has dismissed the case of the assessee. Being aggrieved and dissatisfied with the impugned order, the present appeal has been preferred. 1.2. The ld. Counsel for the assessee challenges the impugned order thereby submitting that ld. AO and the ld. CIT(A) did not consider this fact that the assessee has agricultural land and income from agricultural land had been considered by the ld. AO against the same assessee in the previous year i.e. 2016-17. The ld. Counsel for the assessee further submits that ld. CIT(A) and ld. AO has to consider the income of the assessee being the agricultural income considering the agricultural land of the assessee. Ld. Counsel for the assessee has filed complete details of the agricultural land owned by the assessee. The ld. Counsel for the assessee has filed the certified copy of the order of the assessment order passed against the same assessee for the AY 2016-17. 1.3. On the contrary, ld. D/R supports the impugned order. 2. We have perused the order of the ld. AO as well as ld. CIT(A). There is no dispute that the assessee has an agricultural land. It is also not in dispute that the order of the ld. AO has been passed only on this account that there was no bill and voucher related to agricultural income has been furnished by the assessee. The order of the ld. CIT(A) has been passed in the absence of the assessee as the assessee did not present any argument nor any submission nor any details before him {ld. CIT(A)}. We have also perused the certified copy of the assessment order for the AY 2016-17 against the same assessee in which the ld. AO has accepted the net agricultural income of the I.T.A. No.: 1402/KOL/2024 Assessment Year: 2017-18 Surinder Kaur. Page 3 of 3 assessee that has been mentioned as Rs. 5,98,750/-. 2.1. Keeping in view the fact that the impugned order was passed by ld. CIT(A) in absence of the assessee and as per the assessment order of the previous year, it appears to us that the ld. AO has accepted the agricultural income of the assessee in the previous year. We are in this view that the case of the assessee shall be scrutinized by the ld. AO keeping in view the assessment order passed by the ld. AO against the same assessee for the AY 2016-17 afresh. Accordingly, the case of the assessee is hereby restored in the file of the ld. AO thereby setting aside the order of the ld. AO as well as the ld. CIT(A). The ld. AO is directed to pass an order keeping in mind the assessment order passed by the ld. AO in for the AY 2016-17 with regard to the agricultural income. Accordingly, the case is restored to the file of the ld. AO for fresh decision. 3. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 15th October, 2024. Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 15.10.2024 Bidhan (P.S.) Copy of the order forwarded to: 1. Surinder Kaur, 29/B, Chhatawala Gali, Boubazar, Kolkata, West Bengal, 700012. 2. ACIT, Circle-37, Kolkata. 3. CIT(A)-8, Mumbai. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata "