Shri Gobindram Taparia, Uttar Dinajpur V. ITO, Ward - 1, Raiganj, Uttar Dinajpur

ITA 1008/KOL/2011

• Counselvise Citation: [2013] 119 COUNSELVISE.COM (IT) 2965 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2013
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 14-07-2011
• Court: TRIBUNAL
• Department Lawyers: SUSHANTA KR SINHA
• Assessee Lawyers: S K TULSIYAN

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B , KOLKATA [ () . .. . . .. . , ,, , , ! ''# $ ''# $ ''# $ ''# $ ] ]] ] [BEFORE HONBLE SRI P.K.BANSAL, AM & HONBLE SRI GEORGE MATHAN, JM] !& !& !& !& /ITA NO.1008/KOL/2011 '( )*/ ASSESSMENT YEAR : 2004-05 ($, / APPELLANT ) - - ( ./$, /RESPONDENT) SRI GOBINDRAM TAPARIA I.T.O., WARD-1 UTTAR DINAJPUR -VERSUS- RAIGANJ (PAN:ABXPT 1325 R) $, 0 1 / FOR THE APPELLANT: SHRI S.K.TULSIYAN, ADVOCATE ./$, 0 1 / FOR THE RESPONDENT: SHRI SUSHANTA KR.SINHA, JCIT SR.DR 2 3 0 4 /DATE OF HEARING : 12.03.2013 5) 0 4 /DATE OF PRONOUNCEMENT : 12.03.2013. 6 / ORDER PER BENCH THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)- JALPAIGURI DATED 4.01.2011. 2. THE APPEAL IS LATE BY 67 DAYS. THE ASSESSEE FIL ED AN AFFIDAVIT IN WHICH HE STATED THAT HE WAS NOT WELL DUE TO HIS OLD AGE AND DUE TO HIS ILLNESS AND BEING ADVISED BED REST BY THE DOCTOR HE COULD NOT GO TO HIS LAWYER FO R THE PURPOSE OF FILING APPEAL BEFORE ITAT AND THUS HE WAS PREVENTED BY SUFFICIENT CAUSE. THE LD. DR DID NOT DISPUTE THIS FACT. THE AFFIDAVIT OF THE ASSESSEE ALONG WITH THE MEDICAL CERTIFICATE BEING BROUGHT ON RECORD WE ARE SATISFIED THAT THE ASSESSEE WAS PREVE NTED BY SUFFICIENT CAUSE TO FILE THE APPEAL WITHIN THE PERMITTED TIME. WE, THEREFORE, CO NDONE THE DELAY. 3. AFTER HEARING THE RIVAL SUBMISSIONS WE NOTED TH AT THE CIT(A) WITHOUT GOING THROUGH THE VARIOUS GROUNDS OF APPEAL TAKEN BY THE ASSESSEE JUST DISMISSED THE APPEAL AS FORM NO.35 WAS NOT SIGNED BY THE ASSESSEE BUT WA S SIGNED BY THE AUTHORISED ITA NO. 1008/KOL/2011 2 REPRESENTATIVE. EVEN THE CIT(A) HAS NOT GIVEN ANY O PPORTUNITY TO THE ASSESSEE TO REMOVE THIS DEFECT. UNDER THESE FACTS AND CIRCUMSTA NCES OF THE CASE WE SET ASIDE THE ORDER OF CIT(A) AND DIRECT THE CIT(A) TO GIVE OPPOR TUNITY TO THE ASSESSEE TO RECTIFY THE DEFECT IN FORM NO.35 AND DECIDE THE APPEAL AFTE R REMOVAL OF THE DEFECT BY THE ASSESSEE. THE CIT(A) IS FURTHER DIRECTED AFTER REMO VAL OF THE DEFECT THAT HE SHOULD DECIDE THE APPEAL ON MERIT AND GIVE THE FINDING IN RESPECT OF THE GROUNDS TAKEN BY THE ASSESSEE. THUS THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12.03.2013. SD/- SD/- [ .''# $ , ] [ .., ,, , ] [GEORGE MATHAN ] [P.K.BANSAL] JUDICIAL MEMBER ACCOUNTANT MEMBER ( (( (4 4 4 4) )) ) DATE: 12.03.2013. R.G.(.P.S.) 6 0 .''7 87)9- COPY OF THE ORDER FORWARDED TO: 1. SRI GOBINDRAM TAPARIA, PROP. M/S.RADHESHYAM & CO., KALIYAGANJ, U.DINAJPUR. 2 I.T.O., WARD-1, RAIGANJ 3 . CIT KOLKATA 4 . CIT(A)-JALPAIGURI 5. CIT(DR), KOLKATA BENCHES, KOLKATA. /7 .'/ TRUE COPY, 62/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES