Uttam Kumar Mishra, Howrah v. ITO, Ward-46(2), Kolkata, Kolkata

ITA 1880/KOL/2017 | 2011-2012
Pronouncement Date: 30-11-2017 | Result: Allowed

Appeal Details

RSA Number 188023514 RSA 2017
Assessee PAN ASAPM4994R
Bench Kolkata
Appeal Number ITA 1880/KOL/2017
Duration Of Justice 3 month(s) 6 day(s)
Appellant Uttam Kumar Mishra, Howrah
Respondent ITO, Ward-46(2), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 30-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 30-11-2017
Assessment Year 2011-2012
Appeal Filed On 23-08-2017
Judgment Text
1 ITA NO. 1880/KOL/2017 ASSESSMENT YEAR: 2011-2012 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH KOLKATA BEFORE SHRI P.M. JAGTAP ACCOUNTANT MEMBER I.T.A. NO. 1880/KOL./2017 ASSESSMENT YEAR: 2011-2012 UTTAM KUMAR MISHRA ................................ ................................APPELLANT BAKSARA BAGDIPARA JAGACHA SADAR HOWRAH-711 111 [PAN: ASAPM 4994 R] -VS.- INCOME TAX OFFICER ................................ ............................RESPONDENT WARD-46(2) KOLKATA APPEARANCES BY: SHRI P.J. BHIDE FCA FOR THE ASSESSEE SHRI SATYAJIT MONDAL ADDL. CIT D.R. FOR THE DEPA RTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 30 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 30 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14 KOLKATA DA TED 30.06.2017 DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE . 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L WHO IS ENGAGED IN THE BUSINESS OF DEALING IN IRON AND STEEL. THE RETU RN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 02.05. 2012 DECLARING TOTAL INCOME OF RS.2 39 940/-. IN THE ASSESSMENT COMPLETE D UNDER SECTION 143(3) VIDE AN ORDER DATED 22.03.2014 THE TOTAL IN COME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.23 12 012/- AFTER MAKING TRADING ADDITION ON ESTIMATED BASIS. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3) AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON T HE PART OF THE 2 ITA NO. 1880/KOL/2017 ASSESSMENT YEAR: 2011-2012 ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING ON 05.04.2017 20.04.2017 05.05.2017 AND 07.06.2017 THE LD. CIT(APPEALS) DISMISSED THE SAME BY HIS APPELLATE ORDER DATED 30. 06.2017 PASSED EX PARTE. AGGRIEVED BY THE SAME THE ASSESSEE HAS PREFERRED T HIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN GROUNDS N O. 1 & 2 THE ASSESSEE HAS RAISED A PRELIMINARY ISSUE CHALLENGING THE IMPU GNED ORDER PASSED BY THE LD. CIT(APPEALS) EX PARTE ON THE GROUND THAT PROPER SUFFICIENT AND EFFECTIVE OPPORTUNITY WAS NOT ALLOWED BY THE LD. CI T(APPEALS) BEFORE DISMISSING THE APPEAL EX PARTE. IN THIS REGARD AN AFFIDAVIT HAS BEEN FILED BY THE ASSESSEE EXPLAINING THE REASONS FOR THE NON- COMPLIANCE BEFORE THE LD. CIT(APPEALS) AS UNDER:- AFFIDAVIT I UTTAM KUMAR MISHRA SON OF LATE SHYAM BIHARI MI SHRA AGED ABOUT 44 YEARS RESIDING AT BAKSARA BAGDIPARA JAG ACHA SADAR HOWRAH-711111 CARRYING ON PROPRIETARY BUSINESS UND ER THE NAME AND STYLE OF M/S. PUJA & DUJA COMPANY AT LOO M.N. SAHA ROAD DUM DUM KOLKATA DO HEREBY SOLEMNLY AFFIRM AND STATE A S FOLLOWS: 1. THAT I AM CARRYING ON PROPRIETARY BUSINESS UNDE R THE NAME AND STYLE OF M/S. PUJA & DUJA COMPANY AT 100 M.N. SAH A ROAD DUM DUM KOLKATA; 2. THAT I AM ASSESSED TO TAX UNDER PAN ASAPM4994R BY THE INCOME TAX OFFICER WARD-46(2) KOLKATA; 3. THAT BEING AGGRIEVED BY THE ASSESSMENT ORDER PA SSED BY THE SAID INCOME TAX OFFICER IN MY CASE ON 22.03.2014 FOR THE ASSESSMENT YEAR 2011-12 I PREFERRED AN APPEAL TO THE COMMISSI ONER OF INCOME-TAX (APPEALS)-XXX CALCUTTA WHICH WAS LATER TRANSFERRED TO THE COMMISSIONER OF INCOME-TAX (APPEALS)-14 KOLKAT A (HEREINAFTER REFERRED TO AS 'CIT(A)-14 KOLKATA'). 4. THAT EXCEPT THE NOTICE FIXING THE DATE FOR HEA RING OF THE APPEAL ON 05.05.2017 I DID NOT RECEIVE ANY OTHER INTIMATI ON OR NOTICE FIXING THE HEARING OF THE APPEAL ON ANY OTHER DATE. 5. THAT ON 05.05.2017 MY AUTHORIZED REPRESENTATIV E SUBMITTED A PETITION TO THE CIT(A)-14 CALCUTTA REQUESTING FOR AN ADJOURNMENT OF THE HEARING OF MY ABOVE APPEAL. A PHOTOCOPY THER EOF IS ATTACHED HEREWITH. 3 ITA NO. 1880/KOL/2017 ASSESSMENT YEAR: 2011-2012 6. THAT ON OR ABOUT 21.07.2017 I RECEIVED A COPY OF THE ORDER PASSED BY THE CIT(A)-14 KOLKATA ON MY ABOVE APPEA L DECIDING THE SAME EX-PARTE. 7. THAT ON PERUSAL OF THE COPY OF THE SAID ORDER I FIND THAT THE APPEAL WAS PURPORTEDLY FIXED FOR HEARING ON 05.04.2 017 20.04.2017 AND 07.06.2017. NOTICES IF ANY ISSUED BY THE OFFICE OF THE CIT(A)-14 KOLKATA FIXING THE ABOVE THREE DATE S FOR HEARING WERE NOT AT ALL RECEIVED BY ME. 8. THAT THEREFORE I COULD NOT CAUSE ANY REPRE SENTATION ON 07.06.2017. 9. THAT WHAT HAS BEEN STATED ABOVE IS TRUE TO THE BEST OF MY KNOWLEDGE AND BELIEF. PLACE: KOLKATA. (UTTAM KUMAR MISHRA) DATE: 29.11.2017 DEPONENT KEEPING IN VIEW THE ASSERTION MADE ON BEHALF OF THE ASSESSEE ON OATH IN THE AFFIDAVIT FILED BEFORE ME I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE PART OF THE ASSESSE E BEFORE THE LD. CIT(APPEALS) WHEN ITS APPEAL WAS FIXED FOR HEARING ON 05.04.2017 20.04.2017 05.05.2017 AND 07.06.2017. I THEREFORE SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF T HE ASSESSEE AFRESH ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNIT Y TO THE ASSESSEE OF BEING HEARD. AS UNDERTAKEN BY THE LD. COUNSEL FOR T HE ASSESSEE THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. C IT(APPEALS) AND EXTEND ALL POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DAY OF NOVEMBER 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA THE 30 TH DAY OF NOVEMBER 2017 4 ITA NO. 1880/KOL/2017 ASSESSMENT YEAR: 2011-2012 COPIES TO : (1) SHRI UTTAM KUMAR MISHRA BAKSARA BAGDIPARA JAGACHA SADAR HOWRAH-711 111 2) INCOME TAX OFFICER WARD-46(2) KOLKATA (3) CIT(APPEALS)-14 KOLKATA (4) CIT- KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES KOLKATA LAHA/SR. P.S.