KAVITA GUPTA ,KOLKATA vs. ITO, WARD - 1(4) , KOLKATA

The assessee in the present is an individual. The returns of income for both the years under consideration were filed by her on 31.07.2012 and 03.01.2014 declaring a total income of Rs. 5,84,130/- and Rs. 5,17,500/- for A.Y. 2012-13 and 2013-14 respectively. The said returns were initially processed by the AO u/s 143(1) of the Act. Subsequently, the assessments for both the years under consideration were reopened by the AO on the basis of specific information received from the investigation wing and in the assessments completed u/s 143(3)/147 of the Act by orders dated 29.12.2017 for both the years under consideration, the claim of the assessee for exemption on 2 & 2579/Kol/2018 Assessment Years: 2012-13 & 2013-14 Smt. Kavita Gupta account of long term capital gain was disallowed by the AO by treating the relevant transactions in shares as bogus. The corresponding sale proceeds of the shares amounting to Rs. 6,89,373/- and Rs. 11,77,880/- accordingly were treated by the AO as unexplained cash credits and additions to that extent were made by him u/s 68 to the total income of the assessee for A.Y. 2012-13 and 2013-14 respectively.

Against the orders passed by the AO u/s 143(3)/147 for both the years under consideration, appeals were preferred by the assessee before the Ld. CIT(A) and since there was no satisfactory compliance on the part of the assessee to the notices issued by him fixing the said appeals for hearing from time to time, the Ld. CIT(A) dismissed the appeals of the assessee vide his appellate order dated 08.102018 passed ex-parte. Aggrieved by the orders of the Ld. CIT(A), the assessee has preferred these appeals before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. In support of the common preliminary issue raised by the assessee in these appeals challenging the impugned order passed by the Ld. CIT(A) ex-parte, the learned counsel for the assessee has submitted that none of the notices stated to be issued by the Ld. CIT(A) fixing the appeals of the assessee for hearing was ever received by the assessee apparently because the same were sent to the address which was incomplete as is evident from the address given by the Ld. CIT(A) in the impugned order. Since this submission made by the learned counsel for the assessee is duly supported by an affidavit filed by the assessee, I am satisfied that there was a sufficient

3 & 2579/Kol/2018 Assessment Years: 2012-13 & 2013-14 Smt. Kavita Gupta cause for the non-appearance of the assessee before the Ld. CIT(A) when her appeals were fixed for hearing. I, therefore, set aside the impugned orders passed by the Ld. CIT(A) ex-parte and remit the matter back to him for disposing of the appeals of the assessee afresh on merit after giving the assessee proper and sufficient opportunity of being heard. The Ld. CIT(A) may take note of the complete address of the assessee as given in the assessment order for the purpose of sending the notices of hearings to the assessee. As undertaken by the learned counsel for the assessee, the assessee shall make due compliance before the Ld. CIT(A) and shall extend all possible cooperation in order to enable the Ld. CIT(A) to dispose of the appeals expeditiously.

In the result, the appeals of the assessee are treated as allowed for statistical purpose. Order Pronounced in the Open Court on 10th April, 2019.