Smt. Parmeshwari Devi Saraf, Paschim Burdwan V. I.T.O.,Ward-3(1), Asansol

ITA 1033/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6106 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 03-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 143(1); 250; 148

Judgement Text

ITA NO. 1033/KOL/2019 ASSESSMENT YEAR: 2009-2010 SMT. PARMESHWARI DEVI SARAF 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 1033/KOL/2019 ASSESSMENT YEAR: 2009-2010 SMT. PARMESHWARI DEVI SARAF,....................... ....................................APPELLANT C/O. SHRI MANOJ KUMAR SARAF, 164, DR. B.B. ROAD, SCHOOL PARA, RANIGANJ, DIST. PASCHIM BURDWAN-713347 [PAN: AJJPS2428Q] -VS.- INCOME TAX OFFICER,................................ ..........................................RESPONDEN T WARD-3(1), ASANSOL, 54, G.T. ROAD, APCAR GARDEN (WEST), ASANSOL-713304, PASCHIM BURDWAN APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI DHRUBAJYOTI ROY, JCIT, FOR THE RESPONDEN T DATE OF CONCLUDING THE HEARING : FEBRUARY 10, 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 10, 2020 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), ASANSOL DATED 25.06.2018 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE AS SESSEE FOR NON- PROSECUTION. 2. AT THE OUTSET, IT IS NOTED THAT THERE IS A DELAY OF 17 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TR IBUNAL. IN THIS REGARD, ITA NO. 1033/KOL/2019 ASSESSMENT YEAR: 2009-2010 SMT. PARMESHWARI DEVI SARAF 2 THE ASSESSEE HAS MOVED AN APPLICATION SEEKING CONDO NATION OF THE SAID DELAY AND KEEPING IN VIEW THE REASONS GIVEN THEREIN , WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY OF 17 DA YS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBUNAL. EVEN THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN THIS REGARD. THE DELAY OF 1 7 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBU NAL IS ACCORDINGLY CONDONED. 3. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HER RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O RIGINALLY ON 13.03.2010 DECLARING TOTAL INCOME OF RS.2,38,020/-. THE SAID RETURN WAS INITIALLY PROCESSED BY THE ASSESSING OFFICER UNDER SECTION 143(1) OF THE INCOME TAX ACT, 1961. THE ASSESSMENT, HOWEVER, WAS REOPENED BY THE ASSESSING OFFICER SUBSEQUENTLY AND A NOTICE UNDER S ECTION 148 WAS ISSUED BY HIM ON 12.03.2014 AFTER RECORDING THE REASONS. I N REPLY, A LETTER WAS FILED BY THE ASSESSEE ON 21.08.2014 REQUESTING THE ASSESSING OFFICER TO TREAT THE RETURN ORIGINALLY FILED ON 13.03.2010 AS THE RETURN FILED IN RESPONSE TO THE NOTICE UNDER SECTION 148. THEREAFTE R ASSESSMENT UNDER SECTION 143(3)/147 WAS COMPLETED BY THE ASSESSING O FFICER VIDE AN ORDER DATED 30.03.2015 DETERMINING THE TOTAL INCOME OF TH E ASSESSEE AT RS.88,17,650/- AFTER MAKING CERTAIN ADDITIONS. 4. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3)/147 OF THE ACT, AN APPEAL WAS PREFERRED BY T HE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIA NCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED T HE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORD ER DATED 25.06.2018 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBU NAL. ITA NO. 1033/KOL/2019 ASSESSMENT YEAR: 2009-2010 SMT. PARMESHWARI DEVI SARAF 3 5. AT THE TIME OF HEARING BEFORE THE TRIBUNAL FIXED TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE LD. D.R. HA S SUBMITTED THAT SINCE THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED BY TH E LD. CIT(APPEALS) VIDE HIS IMPUGNED ORDER FOR NON-PROSECUTION DUE TO NON-COMPLIANCE ON THE PART OF THE ASSESSEE, THE MATTER MAY BE SENT BA CK TO THE LD. CIT(APPEALS) FOR DISPOSING OF THE APPEAL OF THE ASS ESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN THE INTEREST OF SUBSTANTIAL JUSTICE. WE APPRECIATE THIS FAIR AND PROPER APPROACH ADOPTED BY THE LD. D.R. MOREOVER, THE LD. CIT(APPEALS) AS PER THE PROVISIONS OF SUB-SECTION (6) OF SECTION 250 WA S REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESSEE VIDE AN ORDER IN WRIT ING STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REA SONS FOR THE DECISION. IT IS OBSERVED THAT THE IMPUGNED ORDER PASSED BY TH E LD. CIT(APPEALS) DOES NOT COMPLY WITH THESE REQUIREMENTS. WE ACCORDI NGLY SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PA RTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION AND REM IT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFR ESH ON MERIT IN ACCORDANCE WITH LAW BY PASSING A WELL REASONED AND WELL DISCUSSED ORDER AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 10, 2020. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT) KOLKATA, THE 10 TH DAY OF FEBRUARY, 2020 COPIES TO : (1) SMT. PARMESHWARI DEVI SARAF, C/O. SHRI MANOJ KUMAR SARAF, 164, DR. B.B. ROAD, SCHOOL PARA, RANIGANJ, DIST. PASCHIM BURDWAN-713347 (2) INCOME TAX OFFICER, WARD-3(1), ASANSOL, ITA NO. 1033/KOL/2019 ASSESSMENT YEAR: 2009-2010 SMT. PARMESHWARI DEVI SARAF 4 54, G.T. ROAD, APCAR GARDEN (WEST), ASANSOL-713304, PASCHIM BURDWAN (3) COMMISSIONER OF INCOME TAX (APPEALS), ASAN SOL; (4) CIT- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.