Ajay Sarkar Kolkata v. Ito Ward 46 1 Kolkata Kolkata

Ajay Sarkar I T A No 117 Kol 2015 Assessment Year 2010 11 Page 1 In The Income Tax Appellate Tribunal A Bench Kol Kata Before Shri P M Jagtap Accountant Member And Shri S S Viswanethra Ravi Judicial Member I T A No 117 Kol 2015 Assessment Year 2010 11 Ajay Sarkar Appellant Pan Bqhps 0202 C Vs I T O Ward 46 1 Kolkata Respondent For The Appellant Shri Rajeev Kumar Advocate For The Respondent Shri Sallong Yaden Addl Ci T Date Of Hearing 11 09 2017 Date Of Pronouncement 06 12 2017 Order Shri S S Viswanethra Ravi Jm This Appeal Filed By The Assessee Against The Order Dated 03 11 2014 Passed By The Commissioner Of Income Tax A Xxx Kolkata For A Y 2010 11 Wherein He Passed Ex Parte Order For Non Compliance On Behalf Of The Assessee 2 The Only Issue Covering All The Grounds Raised I S To Be Decided As To Whether The Cit A Justified In Passing Order Ex Parte Without Giving An Opportunity To The Assessee In The Facts And Circumstances Of The Case 3 The Brief Facts Of This Case Are That The Assess Ee Is An Individual And Derives Income From Other Sources The Assessee Filed His Return Of Income Declaring A Total Income At Rs 1 56 316 The Said Return Ajay Sarkar I T A No 117 Kol 2015 Assessment Year 2010 11 Page 2 Was Processed U S 143 3 Of The Act On An Informa Tion From Air The Ao Issued Notices U S 143 2 142 1 Of The A Ct Regarding The Cash Deposits To An Extent Of Rs 3 59 50 000 In A Ssessees Saving Bank Account In Axis Bank In Response To Which Th E Ar Of The Assessee Appeared And Filed Submission Dt 20 11 20 12 The Assessee Was Asked To Explain The Source Of Cash De Posit In The Saving Bank Account The Ar Of The Assessee Stated That The Assessee Apart From His Employment In Job Work Was Also Invo Lved In Acting As Entry Operator To Oblige Parties Who Wanted Cheque S Against Cash The Commission Earned In The Process Was Received F Rom The Party In Cash Which Admittedly Not Disclosed In The Return And Offered An Additional Income Of Rs 1 78 882 25 Paisa Of T Otal Cash Deposits Of Rs 7 15 53 024 To Avoid Unnecessary Litigation And To Buy Peace Considering The Above Submissions The Ao Has Taken Deposition Of The Assessee By Examining The Said Deposition The Ao Fixed The Date Of Hearing On 14 03 2013 And For Non Appearance The Ao Issued Notice Dt 20 03 2013 Requesting The Assessee To Ex Plain The Source Of Entire Cash Deposits Specifically The Name And A Ddresses Of The Persons From Whom The Assessee Received Cash Acco Rding To Ao The Assessee Submitted A Nil Dated Letter On 20 02 2013 Stating That The Assessee Did Not Maintain The Name Of The Parti Es And It Only Maintained Rough Notings The Assessee Also Stated That He Is Not Aware The Present Whereabout Of The Parties For No T Submitting The Required Details As Sought By The Ao Added The Enti Re Cash Of Rs 7 15 53 024 To The Total Income Of The Assesse E Vide His Order Dt 26 0 2013 Passed U S 143 3 Of The Act 4 Aggrieved The Assessee Challenged The Order Of The Ao Before The Cit A The Cit A In Turn Confirmed The Impugn Ed Addition Made By The Ao For Non Compliance Of Notice Issued U S 250 Of The Act Ajay Sarkar I T A No 117 Kol 2015 Assessment Year 2010 11 Page 3 5 Before Us The Ld Ar Filed A Petition Dt 11 09 2017 And Submits That The Assessee Appointed Shri Shri S K Shah As Authorized Representative To Appear Before The Cit A In First Appellate Proceedings But However The Appeal Was Dismissed For Non Appearance Of The Said Ar The Ld Ar Prayed One Mo Re Opportunity May Be Offered To Assessee In Order To Prosecute Gr Ounds Raised Before The Cit A Afresh The Ld Dr Opposed The Sa Me And No Evidence Was Shown Before This Tribunal That The As Sessee Appointed Shri S K Shah In The First Appellate Proceedings Therefore No Credence Can Be Given To The Arguments Advanced By The Ld Ar In Remanding The Matter To The File Of Cit A 6 Heard Both And Perused The Materials Available O N Record It Is Noticed That The Cit A Issued Notices U S 250 Of T He Act Fixing The Date Of Hearing On 20 05 2014 19 06 2014 31 07 20 14 21 08 2014 15 10 2014 But However Neither Assessee Nor The Ar Of The Assessee Appeared Before The Cit A Before Us The Ld Ar Submits The Assessee Appointed An Ar But Unfortunately The Said Ar Did Not Appear Before The Cit A He However Assumed That The Assessee Will Appear Before The Ao If An Opportunity Is Gra Nted In The Interest Of Justice It Is Also Observed That The Ao Made Ad Dition Of Rs 7 15 53 024 Found As Cash Deposits In The Savi Ngs Bank Account Of Assessee In Axis Bank And Added The Same As Undi Sclosed Money It Is Also Noticed That The Ao Rejected The Claim O F The Assessee On His Failure To Give Proper Explanation Therefore We F Ind No Proper Opportunity To The Assessee Before The Ao In Our O Pnion An Assistance Requires From The Side Of Assessee In Su Bstantiating The Claim Of Assessee As Contended Before The Ao Taking Into Consideration The Fact In Respect Of Addition Made By The Ao In The Interest Of Justice We Deem It Proper To Remand Th E Matter To The File Of Ao For His Fresh Adjudication And Assessee Shall Prosecute His Case Before The Ao Without Seeking Any Adjournments And Ao Shall Ajay Sarkar I T A No 117 Kol 2015 Assessment Year 2010 11 Page 4 Consider The Evidences If Any Put Forth By The As Sessee Before Him And Pass Order In Accordance With Law 7 Accordingly The Appeal Of The Assessee Is Allow Ed For Statistical Purposes Order Pronounced In The Open Court On 06 12 2017 Sd Sd P M Jagtap S S Viswanethra Ravi Accountant Member Judicial Member Dated 06 12 2017 Place Kolkata Rs Sps Copy Of The Order Forwarded To 1 Appellant Ajay Sarkar 7 Grant Lane 2 Nd Floor Room No 218 Kolkata 700 012 2 Respondent Ito Ward 46 1 3 Govt Place West 2 Nd Floor Kolkata 1 3 The Cit A Kolkata 4 5 Cit Kolkata Dr Kolkata Benches Kolkata True Copy By Order Sr Ps H O O Itat Kolkata