BINOD KUMAR GUPTA,KOLKATA vs. ACIT, CIRCLE - 34, KOLKATA, KOLKATA

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ITA 2374/KOL/2017Status: DisposedITAT Kolkata14 September 2018AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given an adequate opportunity to present their case before the CIT(A). Therefore, the matter was remanded to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal against an ex parte order by the CIT(A) for AY 2014-15 was heard. The CIT(A) had confirmed additions made by the AO. The assessee failed to appear before the CIT(A) despite notices.

What were the issues?

Whether the CIT(A) was justified in confirming additions without providing the assessee an opportunity to be heard. The need for fresh adjudication due to lack of assessee's representation.

Which sections of the Income-tax Act were involved?

Section 68,Section 69B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi

ORDER Shri S.S. Viswanethra Ravi, JM:

This appeal by the Assessee is directed against the ex parte order of the Commissioner of Income Tax (Appeals),10, Kolkata dt. 03-10-2017 for the A.Y 2014-15.

2.

The only issue is to be decided as to whether the CIT-A is justified in confirming the impugned additions made by the AO u/s. 68/69C of the Act in the facts and circumstances of the case.

3.

After hearing both the parties and perusing the record, we find that the CIT-A fixed the hearing of appeal on 20 07-2017 & 22-08- 2017 by issuing notices dt. 05-07-2017 & 28-07-2017 to the assessee. According to CIT-A, notices were served on the assesse on both the occasions, but no compliances on behalf of assessee were made. It is noted the AO made the additions u/s. 68 and 69B of the Act. No opportunity to the assesse was before the CIT-A to prosecute his case. In our opinion, assistance of assessee is required before the CIT-A and in such circumstances, taking into consideration the submissions of ld.AR, facts and circumstances of the case and in the interest of justice, we deem it fit and proper to remand the matter to Binod Kumar Gupta the file of CIT-A for his fresh adjudication. The assesse is at liberty to file requisite evidences/explanation in support of his claim/contention. Grounds raised by the assessee are allowed for statistical purpose.

4.

In the result, the appeal of assessee is allowed for statistical purpose.

Order pronounced in the open court on 14 -09-2018

Sd/- Sd/- J. Sudhakar Reddy S.S. Viswanethra Ravi Accountant Member Judicial Member Dated : 14-09-2018 PP(Sr.P.S.) Copy of the order forwarded to:

1. 1. Appellant/Assessee: Shri Binod Kumar Gupta C/o S.L. Kochar, Advocate, 5, Ashutosh Chowdhury Avenue, Kolkata-700019. 2 Respondent/Revenue : The ACIT, Cir-34, Kolkata, Aaykar Bhawan Poorva, 110 Shanti Pally, Kolkata-107.

3. The CIT(A),10 Kolkata 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata /True Copy, By order,

Senior Private Secretary Head of Office, ITAT Kolkata

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