Income Tax Appellate Tribunal - Kolkata
Mata Prasad Gupta/ L.R. Malti Gupta, ... vs Income Tax Officer -Ward 2(1), Asansoa, ... on 3 February, 2017
I . T. A . N o. 2 8 8 2 / KO L . / 2 0 1 3
Assessment year: 2008-2009
Page 1 of 4
IN THE INCOME TAX APPELLATE TRIBUNAL,
KOLKATA 'B' BENCH, KOLKATA
Before Shri P.M. Jagtap, Accountant Member and
Shri S.S. Viswanethra Ravi, Judicial Member
I.T .A. No. 2882/KOL/ 2013
Assessment Year: 2008-2009
Mata Pras ad Gupta (Deceased),................. ............................Appellant
L/H. Smt. Malti Gupta,
M/s. Gupta Enterpri ses,
Rambandhu Talaw, G.T. Ro ad (Eas t),
Asansol-713 303, Dis t. Burdwan
[PAN: AEBPG 3757 R]
-Vs.-
Income Tax Officer,................................................................Respondent
Ward-2 (1), Asansol,
54, G.T. Road (West), Income Tax Office,
Parmer Building, Apcar Garden, P.O. Asansol,
P.S. Asansol, Dis t. Bu rdwan-713 304
Appearances by:
Shri Somnath Ghosh, Advocate, for the assessee
Shri Sallong Yaden, Addl. CIT , D.R., for the Department
Date of concluding th e hearing : January 05, 2017
Date of pronouncing the order : February 03, 2017
O R D E R
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), Durgapur dated 14.03.2013 passed ex-parte dismissing the appeal of the assessee filed against the order of the Assessing Officer under section 144/143(3) for non- prosecution.
2. The assessee in the present case is an individual, who was engaged in the business of trading of hardware items under the name and style of his proprietary concern M/s. Gupta Enterprises. The return of income for the year under consideration was filed by him on 31.03.2009 declaring total income of Rs.2,66,990/-. The said return was taken up by the Assessing Officer for scrutiny assessment and since there was no I . T. A . N o. 2 8 8 2 / KO L . / 2 0 1 3 Assessment year: 2008-2009 Page 2 of 4 compliance on the part of the assessee to the notices issued during the course of assessment proceedings and the assesese also expired during the relevant period, the Assessing Officer completed the assessment vide order dated 14.12.2010 passed under section 144/143(3) in the name of Smt. Malti Gupta, wife of the assessee as the legal heir. In the assessment so made, the total income of the assessee was determined by the Assessing Officer at Rs.37,38,290/- after making the following additions:-
(i) Undisclosed Investment in Rs.22,00,000/-
purchase of Mutual Funds
(ii) Undisclosed Investment in Rs. 7,50,000/-
NSC/KVP
(iii) Income from unaccounted Rs. 4,21,295/-
sales
(iv) Undisclosed Investment in Rs. 1,00,000/-
CDR Against the order passed by the Assessing Officer under section 144/143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals) and since there was no compliance to the notices issued by him during the course of appellate proceedings, the ld. CIT(Appeals) dismissed the said appeal filed by the assessee vide his impugned order passed ex-parte for non-prosecution. Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.
3. We have heard the arguments of both the sides and also perused the relevant material available on record. As submitted by the ld. counsel for the assessee, the wife of the assessee after his death at the relevant time could not comply with the notices issued by the Assessing Officer during the course of assessment proceedings. He also pointed out that even two of the three notices issued by the ld. CIT(Appeals) during the course of appellate proceedings were not served on the legal heir of the assessee as the same came back unserved with the remark "deceased" as mentioned by the ld. CIT(Appeals) himself in his impugned order. He has contended that the assessee thus was given only one effective opportunity of being heard by the ld. CIT(A) and since the same is neither sufficient nor I . T. A . N o. 2 8 8 2 / KO L . / 2 0 1 3 Assessment year: 2008-2009 Page 3 of 4 proper, the impugned order passed by the ld. CIT(Appeals) ex-parte dismissing the appeal of the assessee for non-prosecution is liable to be set aside. The ld. D.R. has not raised any argument to controvert this position. He, however, has contended that since there was no compliance on the part of the assessee even before the Assessing Officer during the course of assessment proceedings resulting into ex-parte order under section 144/143(3), the matter may be restored to the file of the Assessing Officer for making the assessment afresh with a direction to the assessee to make due compliance before the Assessing Officer. We find merit in this contention of the ld. D.R. and since the ld. counsel for the assessee has also not raised objection in this regard, we set aside the impugned order passed by the ld. CIT(Appeals) and restore the matter to the file of the Assessing Officer for making the assessment afresh afte r giving one more opportunity of being heard to the assessee. As undertaken by the ld. counsel for the assessee before us, the assessee shall make due and proper compliance before the Assessing Officer in order to enable him to complete the assessment expeditiously.
4. In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the open Court on February 03, 2017.
Sd/- Sd/-
(S.S. Viswanethra Ravi) (P.M. Jagtap)
Judicial Member Accountant Member
Kolkata, the 3 r d day of February, 2017
Copies to : (1) Mata Pras ad Gupta (Deceased), L/H. Smt. Malti Gupta, C/o. Somnath Ghosh, Advocagte, Seven Brothers Lo dge, P.O. Buroshibtala, P.S. Chinsurah, Dis t. Hooghly-712 105 (2) Income Tax Officer, Ward-2 (1), Asansol, 54, G.T. Road (West), Income Tax Office, Parmer Building, Apcar Garden, P.O. Asansol, P.S. Asansol, Dis t. Bu rdwan-713 304 I . T. A . N o. 2 8 8 2 / KO L . / 2 0 1 3 Assessment year: 2008-2009 Page 4 of 4 (3) Commissioner of Income Tax(Appeals), Durgapur;
(4) Commissioner of Income Tax ,Kolkata
(5) The Depart ment al Represent ative
(6) Guard File
By order
Assistant Registrar,
Income Tax Appellate Tribunal,
Kolkata Benches, Kolkata
Laha/Sr. P.S.