The Muslim Progressive Society, V. ITO,Ward Exexption II,Kolkata,

ITA 1003/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8053 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 27-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K CHAKRABORTY
• Assessee Lawyers: G BANERJEE

Judgement Text

I.T.A. NO.1003/ KOL. / 2012 AS SESSMENT YEAR : 2004-05 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER), AND SHRI MAHAVIR SINGH (JUDICIAL MEMBER) I.T.A. NO.: 1003/ KOL. / 2012 ASSESSMENT YEAR : 2004-05 THE MUSLIM PROGRESSIVE SOCIETY,......APPELL ANT 21, MUZAFFAR AHMED STREET,, KOLKATA-700 016 [PAN : AAAAT 5428 N] -VS.- INCOME TAX OFFICER, ...,....RESPONDENT, WARD(EXEMPTION) II, KOLKATA, 10B, MIDDLETON ROW, KOLKATA APPEARANCES BY: G. BANERJEE, A.R., FOR THE APPELLANT P.K. CHAKRABORTY, D.R., FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : NOVEMBER 8, 2012 DATE OF PRONOUNCING THE ORDER : NOVEMBER 8, 2012 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE HAS CHALLENG ED THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)S ORDER DATED 10 TH APRIL, 2012, IN THE MATTER OF PENALTY UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2004-05 ON THE FOLLOW ING GROUNDS :- (1) FOR THAT IN THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. LD. AO ERRED IN LEVYING PENALTY OF RS .92,923/- BY IMPUGNED ORDER U/S. 271(1)(C) DATED 30.06.2008 A ND LD. CIT(A)-XXXVI ERRED, BOTH IN FACT AS WELL AS IN LAW, IN CONFIRMING THE SAME BY HIS ORDER DATED 10.04.2012 W ITHOUT I.T.A. NO.1003/ KOL. / 2012 AS SESSMENT YEAR : 2004-05 PAGE 2 OF 3 CONSIDERING THE MERIT AND WITHOUT GRANTING THE ASSE SSEE SUFFICIENT OPPORTUNITY OF HEARING. (2) FOR THAT THE IMPUGNED ORDERS PASSED BY THE AUTH ORITIES BELOW ARE OTHERWISE BAD, AB-INITIO VOID, TIME-BARRE D, ILLEGAL, ERRONEOUS, EXCESSIVE, PASSED WITHOUT GRANTING REASO NABLE OPPORTUNITY OF HEARING AND DESERVES TO BE DELETED. 2. TO ADJUDICATE ON THIS APPEAL, ONLY A FEW MATERIA L FACTS NEED TO BE TAKEN NOTE OF. THE APPEAL WAS FIXED FOR HEARING BEF ORE CIT(APPEALS) ON 28.02.2012 AND 10.04.2012 AND NONE APPEARED FOR THE ASSESSEE ON THOSE SCHEDULED DATES OF HEARING. IT WAS IN THIS BACKDROP THAT THE LEARNED CIT(APPEALS) SUMMARILY DISMISSED THE APPEAL BY OBSE RVING THAT IT APPEARS THAT THE APPELLANT IS NOT INTERESTED IN PUR SUING THE APPEAL AND FILING THE SUBMISSIONS IN SPITE OF GIVING SUFFICIENT OPPOR TUNITIES . THE MERITS OF APPEAL WERE NOT DISCUSSED AT ALL. THE ASSESSEE IS A GGRIEVED AND IS IN FURTHER APPEAL BEFORE US. 3. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTUAL MATRIX OF THE CA SE AS ALSO THE APPLICABLE LEGAL POSITION. 4. WE FIND THAT THE CIT(APPEALS) HAS NOT DEALT WITH THE MATTER ON MERITS AND SUMMARILY DISMISSED THE APPEAL ON THE GR OUND THAT THE ASSESSEE DID NOT APPEAR BEFORE HIM. SUCH A COURSE O F ACTION, IN OUR HUMBLE UNDERSTANDING, WAS NOT OPEN TO THE CIT(APPEA LS). HE OUGHT TO HAVE DECIDED THE MATTER ON MERITS. IN ANY CASE, LEA RNED COUNSEL SUBMITS THAT GIVEN YET ANOTHER OPPORTUNITY, HE WILL FULLY COOPERATE IN EXPEDITIOUS DISPOSAL OF APPEAL BY THE CIT(APPEALS). IN VIEW OF THESE DISCUSSIONS AS ALSO BEARING IN MIND ENTIRETY OF THE CASE, WE DEEM IT FIT I.T.A. NO.1003/ KOL. / 2012 AS SESSMENT YEAR : 2004-05 PAGE 3 OF 3 AND PROPER TO REMIT THE MATTER TO THE FILE OF THE C IT(APPEALS) FOR ADJUDICATION DE NOVO AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. AS THE MATTER IS BEING RESTORED TO TH E FILE OF THE CIT(APPEALS), WE SEE NO NEED TO DEAL WITH THE MATTE R ON MERITS. THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(APPEA LS) AS SUCH. 5. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON DAY OF NOV EMBER, 2012. SD/- SD/- MAHAVIR SINGH PRAMOD KUMAR (JUDICIAL MEMBER) (ACC OUNTANT MEMBER) KOLKATA, THE 8 TH DAY OF NOVEMBER, 2012 COPIES TO : (1) THE ASSESSEE (2) THE DEPARTMENT (3) CIT(APPEALS) (4) CIT (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.