The assessee's appeal was dismissed by the CIT(A) who disbelieved documents filed as an afterthought. The Assessing Officer had passed a best judgment order due to the assessee's non-cooperation.

What were the issues?

Whether the CIT(A) erred in summarily rejecting the assessee's documents without seeking a remand report from the Assessing Officer, thereby violating principles of natural justice.

Anadi Kanta Santra, Paschim… vs ITO | ITAT Kolkata 2018

Q: What did the Tribunal hold?

The tribunal held that the CIT(A) should have sent the documents and explanations to the Assessing Officer for a remand report instead of summarily rejecting them. The issue was set aside for fresh adjudication.

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey

Anandi Kanta Santra....................................................................…………………………………….…..Appellant Sri Ratan Guha, Advocate At Kshudiram Nagar Midnapore Dist. Paschim Medinipur PIN-721101 [PAN : AZIPS 2813 G] Principal Commissioner of Income Tax, Circle-3, Kolkata.....................……………….…..Respondent Appearances by: Shri Anikesh Banerjee, Advocate, appeared on behalf of the assessee. Shri Sanker Halder, Addl. CIT Sr. D/R, appearing on behalf of the Revenue. Date of concluding the hearing : November 13th, 2018 Date of pronouncing the order : November 28th , 2018 ORDER Per J. Sudhakar Reddy, AM :-

This appeal filed by the revenue is directed against the order of the Learned Commissioner of Income Tax -11, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), for the Assessment Year 2011-12.

The assessee is an individual and derives the income from a partnership firm. The Assessing Officer passed a best judgment order u/s 144 of the Act, on 29/03/2014, on the ground that the assessee has not co-operated during the course of assessment proceedings. On appeal, the ld. First Appellate Authority, took on record the profit and loss account filed by the assessee and the balance sheet of the assessee. The ld. CIT(A), disbelieved the contents of these documents as an afterthought and dismissed the appeal of the assessee.

After hearing rival contention, we are of the considered opinion that the ld. CIT(A) should have sent these documents and explanations filed by the assessee to the Assessing Officer for a remand report, instead of summarily rejecting the evidence as an afterthought. Thus, we set aside this issue to the file of the Assessing Officer, for fresh

Assessment Year: 2011-12 Anand Kanta Santra adjudication, in accordance with law, on the grounds of natural justice. The Assessing Officer is directed to give the assessee adequate opportunity of being heard and thereafter dispose off the case, in accordance with law. 4. In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 28th day of November, 2018. Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 28.11.2018 {SC SPS} Copy of the order forwarded to: 1. Anandi Kanta Santra Sri Ratan Guha, Advocate At Kshudiram Nagar Midnapore Dist. Paschim Medinipur PIN-721101 2. Principal Commissioner of Income Tax, Circle-3, Kolkata

3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

ANADI KANTA SANTRA,PASCHIM MEDINIPUR vs. ITO, WARD - 2(4), MIDNAPORE, PASCHIM MEDINIPUR

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