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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, whereby he dismissed the appeal of the assessee ex-parte.
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.1,27,121/-. In the assessment completed under section 143(3) vide an order dated 24.03.2014, the total income of the assessee was determined by the Assessing Officer at Rs.17,96,082/- ./2017 Assessment year: 2008-2009 Page 2 of 3 after making additions of Rs.15,89,964/- and Rs.78,997/- on account of long-term capital gain and short-term capital gain respectively.
Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) disputing both the additions made by the Assessing Officer on account of long-term and short-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.
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 23.01.2017. But, Sir, your appellant were not in a position to comply appear before Ld. CIT(A)-6/Kol. on the said date as he asked for adjournment.
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.
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.
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. Sd/- (P.M. Jagtap) Accountant Member Kolkata, the 31st day of October, 2017 Copies to : (1) Shri Satish Malik, C/o. S.N. Ghosh & Associates, Advocates, “Seven Brothers’ Lodge”, P.O. Buroshibtala, P.S. Chinsurah, Dist. Hooghly-712 105 (2) Income Tax Officer, Ward-1(3), Hooghly, Aayakar Bhawan, Hooghly, G.T. Road, Khadina More, P.O. Chinsurah, P.S. Chinsurah, Dist. Hooghly-712 101