Satrajit Mukherjee v. Deputy Commissioner of Income-tax, Circle-15, Kolkata
[Citation -2019-LL-0906-47]
| Citation | 2019-LL-0906-47 |
|---|---|
| Appellant Name | Satrajit Mukherjee |
| Respondent Name | Deputy Commissioner of Income-tax, Circle-15, Kolkata |
| Court | ITAT-Kolkata |
| Relevant Act | Income-tax |
| Date of Order | 06/09/2019 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | reasonable opportunity of being heard • non-service of notice • business income • interest income • service tax • undisclosed income • ex-parte order |
| Bot Summary: | At the outset itself, the Ld. AR of the assessee brought to our notice that the AO has made the addition because the assessee did not comply with the notice u/s. According to Ld. AR, the notice sent by the Ld. CIT(A) on 29.01.2016, 07.06.2018, 11.06.2018 and on 22.06.2018 was un-served on the assessee. Since the assessee did not appear before the Ld. CIT(A), adverse inferences were drawn against the assessee and the additions were confirmed by ex parte order without going into the merits of the case. The Ld. DR does not have any objection if the 2 ITA No. 294/Kol/2019 Satrajit Mukherjee, AY- 2009-10 assessee cooperates diligently before the Ld. CIT(A) along with proper documents and evidences. Since the assessee did not turn up before the Ld. CIT(A), he drew adverse inference against the assessee and confirmed the addition. During the hearing before us, the Ld. AR has brought to our notice that given an opportunity the assessee is ready to cooperate in the appellate proceedings before the Ld. CIT(A). I set aside the order of the Ld. CIT(A) and remand the matter back to his file for fresh adjudication after affording reasonable opportunity of being heard to the assessee and the assessee to furnish the correct address to Ld. CIT(A) including any e-mail address so that the assessee hereafter would not raise the plea of non-service of notice of listing of appeal and the assessee to diligently participate in the appellate proceeding. |