Late Rai Raman Dutta, Rep. by L/H Smt. Minu Dutta, Coochbihar V. ITO, Ward - 1, Cooch Behar, Coochbihar

ITA 1030/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54644 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 22-07-2011
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE . . , ! '# '# '# '# /AND ' $# , ! ) [BEFORE SHRI S. V. MEHROTRA, AM & SRI MAHAVIR SINGH , JM] #% #% #% #% / I.T.A NO. 1030/KOL/2011 $&' '() $&' '() $&' '() $&' '()/ // / ASSESSMENT YEAR: 2004-05 LATE RAI RAMAN DUTTA, REP. BY L/H VS. INCOME-TAX OFFICER, WD-1, COOCH BEHAR SMT. MINU DUTTA, (PAN:ADJPD 9595 R) (+, /APPELLANT ) (-.+,/ RESPONDENT ) DATE OF HEARING: 21.11.2011 DATE OF PRONOUNCEMENT: 21.11.2011 FOR THE APPELLANT: SHRI SUBASH AGARWAL FOR THE RESPONDENT: SHRI S. K. ROY / / ORDER PER MAHAVIR SINGH, JM ( ' $# ' $# ' $# ' $#, , , , ! ! ! ! ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), JALPAIGURI IN APPEAL NO.218/COB/CIT(A)/JAL/06-07 DATED 05.04.2011. ASSES SMENT WAS FRAMED BY ITO, WD-1, COOCH BEHAR U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2004-05 VIDE HIS ORDER DATED 29.12. 2006. 2. THE FIRST ISSUE IN THIS APPEAL OF ASSESSEE IS A GAINST THE ORDER OF CIT(A) FOR NOT ALLOWING PROPER OPPORTUNITY OF BEING HEARD TO ASSESSEE, THER EBY VIOLATED PRINCIPLES OF NATURAL JUSTICE. FOR THIS, ASSESSEE RAISED FOLLOWING GROUND NO.1: 1. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) WAS NOT JUSTIFIED IN PASSING AN EX PARTE ORDER. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUG H FACTS AND CIRCUMSTANCES OF THE CASE. IT IS AN ADMITTED FACT THAT CIT(A) HAS ISSUED SEVER AL NOTICES FIXING DATES IN YEARS 2007, 2009, 2010 AND 2011 BUT NONE APPEARED. WE ARE SYMPATHETI C WITH THE APPELLATE AUTHORITY BUT IN ANY CASE THE ORDER IS EX PARTE AND FOR THIS ASSESSEES WIFE, WHO IS LEGAL HEIR, HAS FILED FOLLOWING AFFIDAVIT: I, MINU DUTTA, WIFE OF LATE RAI RAMAN DUTTA, AGED 53 YEARS, BY RELIGION HINDU, RESIDING AT B. S. ROAD (NORTH) COOCH BEHAR DO HEREB Y SOLEMNLY AFFIRM AND STATE AS FOLLOWS: 2 ITA 1030/K/2011 LATE RAI RAMAN DUTTA. A.Y.04-05 1. THAT I HAD FILED AN APPEAL BEFORE THE CIT(A) BEI NG AGGRIEVED WITH THE ASSESSMENT ORDER DATED 29.12.2006. 2. THAT THE SAID APPEAL WAS DISMISSED BY THE LD. CIT(A DUE TO NON APPEARANCE OF ANYONE ON MY BEHALF ON THE DATE FIXED FOR HEARING OF THE APPEAL BY PASSING AN EX PARTE ORDER. 3. THAT I COULD NOT MAKE ANY APPEARANCE BEFORE THE LD. CIT(A) SINCE I WAS SUFFERING FROM ORTHOPAEDIC DISEASE SINCE THE YEAR 2007. 4. THAT I GIVE AN UNDERTAKING THAT I SHALL MAKE DU E COMPLIANCE IN CASE THE ABOVEMENTIONED CASE IS SENT BACK TO THE FILE OF TH E LD. CIT(A). 5. THAT THE FACTS STATED IN PARA 1 AND 3 ARE TRUE T O THE BEST OF MY KNOWLEDGE AND BELIEF AND PARAGRAPH 4 IS AN UNDERTAKING GIVEN BY ME. IN THE INTEREST OF NATURAL JUSTICE, WE WANT THAT RE ASONABLE OPPORTUNITY OF BEING HEARD SHOULD BE PROVIDED TO THE ASSESSEE. HENCE, WE SET ASIDE THE ORDER OF CIT(A) AND DIRECT HIM TO HEAR THE ASSESSEE IN PERSON OR THROUGH AUTHORISED REPRESENTA TIVE AFRESH AND THEN DECIDE THE APPEAL. ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOS ES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. ORDER PRONOUNCED IN OPEN COURT . SD/- SD/- . . ! ' '' ' $# $# $# $# , ! (S. V. MEHROTRA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 0 0 0 0) )) ) DATED : 21 ST NOVEMBER, 2011 '12 $&34 $5' JD.(SR.P.S.) / 6 -$$7 87(9- COPY OF THE ORDER FORWARDED TO: 1 . +, / APPELLANT LATE RAI RAMAN DUTTA, REP. BY L/H SMT. MINU DUTTA, B. S. ROAD (NORTH), COOCH BEHAR . 2 -.+, / RESPONDENT, ITO, WARD-1, COOCH BEHAR 3 . $/& ( )/ THE CIT(A), JALPAIGURI 4. $/& / CIT, JALPAIGURI 5 . '$? -$& / DR, KOLKATA BENCHES, KOLKATA .7 -$/ TRUE COPY, /&@/ BY ORDER, #4 /ASSTT. REGISTRAR .