UPANANDA MALIK,HOOGHLY vs. ITO, WARD - 1(3), HOOGHLY, HOOGHLY

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ITA 1157/KOL/2017Status: DisposedITAT Kolkata31 October 2017AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found sufficient cause for the assessee's non-appearance before the CIT(Appeals). The impugned order of the CIT(Appeals) was set aside.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte due to non-compliance with hearing notices. The assessee claimed the non-compliance was unintentional and due to circumstances beyond their control.

What were the issues?

Whether the CIT(Appeals) was justified in dismissing the appeal ex-parte without considering the assessee's explanation for non-appearance.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: Shri P.M. Jagtap

Per Shri P.M. Jagtap, A.M..: This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-6, Kolkata dated 15.02.2017 passed ex-parte dismissing the appeal of the assessee.

2.

The assessee in the present case is an individual, who is engaged in the business of dealing in fish on commission basis. The return of income for the year under consideration was filed by him on 18.06.2008 declaring total income of Rs.1,35,680/-. On the basis of the assessment made in the case of the assessee for assessment year 2009-10 vide an order dated 29.11.2011 passed under section 143(3), the assessment for the year under consideration was re-opened by the Assessing Officer and in the assessment completed under section 147/143(3) vide an order ./2017 Assessment year: 2008-2009 Page 2 of 3 dated 29.03.2014, the addition of Rs.12,31,236/- was made by him to the total income of the assessee on account of long-term capital gain.

3.

Against the order passed by the Assessing Officer under section 147/143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) disputing the addition made by the Assessing Officer on account of long-term capital gain. There was, however, no satisfactory compliance on the part of the assessee to the notices issued by the ld. CIT(Appeals) fixing the said appeal for hearing from time to time. The ld. CIT(Appeals), therefore, dismissed the appeal of the assessee and upheld the order of the Assessing Officer vide his appellate order dated 15.02.2017 passed ex-parte. Aggrieved by the same, the assessee is in appeal before the Tribunal.

1.

4. I have heard the arguments of both the sides and also perused the relevant material available on record. The assessee in the written submissions filed before the Tribunal has explained the non-compliance to the notices issued by the ld. CIT(Appeals) during the course of appellate proceedings as under:- “The appeal case was fixed for hearing at 1st time by Ld. CIT(A)- 6. Kol on 19.01.2017. But, Sir, your appellant were not in a position to comply appear before Ld. CIT(A)-6/Kol. on the said date as the notice was received at his end on 27.01.2017.

2. That, secondly the said appeal again fixed on 07.02.2017. The matter was handed over some one representative for proper representation of the case. He reported that he has taken date verbally. But Sir, Its learnt form order of CIT(A)-6/Kol non appear before Ld. CIT (A) on said date. As such its ill luck the Ld. CIT(A)-6/Kol decide the appeal ex-parte for only one single opportunity being provided to your appellant.

3. That sir, your appellant is law abiding citizen and has little knowledge of the legal provisions of the taxing statue.

4.

That your appellants non-appearing of appeal is not deliberately and/or intentionally and which is beyond his control”.

./2017 Assessment year: 2008-2009 Page 3 of 3 Keeping in view the above submissions made by the assessee, I am satisfied that there was a sufficient cause for the non-appearance on the part of the assessee before the ld. CIT(Appeals). In that view of the matter, I set aside the impugned order passed by the ld. CIT(Appeals) and remit the matter back to him for disposing of the appeal of the assessee afresh after giving one more opportunity of being heard to the assessee. As undertaken by the ld. counsel for the assessee at the time of hearing before the Tribunal, the assessee shall make due compliance before the ld. CIT(Appeals) and shall extend all the possible cooperation to the ld. CIT(Appeals) in order to enable him to dispose of the said appeal expeditiously.

5.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on October 31, 2017.

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