Sri Manoj Singh, Kolkata V. DCIT, Circle -51, Kolkata, Kolkata

ITA 1052/KOL/2012

• Counselvise Citation: 105223514 RSA 2012
• Duration Of Justice: 2 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 25-08-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 16-07-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: V N PUROHIT
• Keywords: Condonation of delay

Judgement Text

I.T.A. NO. 1052/KOL./2012 ASSESSMENT YEAR: 2007-2008 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER), AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NO. 1052/KOL/ 2012 ASSESSMENT YEAR : 2007-2008 SRI MANOJ SINGH,................................... .......................APPELLANT 47, B.T. ROAD, KHARDAH, 24-PARGANAS(NORTH), KOLKATA-700 016 [PAN : ALTPS 9206 J] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. .RESPONDENT CIRCLE-51, KOLKATA, UTTARAPAN, KOLKATA-700 054 APPEARANCES BY: SHRI V.N. PUROHIT, FCA, FOR THE ASSESSEE SHRI P.B. PRAMANICK, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 25, 2014 DATE OF PRONOUNCING THE ORDER : AUGUST 25, 2014 O R D E R PER GEORGE MATHAN: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXII, KOLKATA IN APPEAL NO. 49/CIT(A)-XXXII/10-11/CIR-51/KOL. DATED 31.05.2012 FOR THE ASSESSMENT YEAR 2007-08. 2. SHRI V.N. PUROHIT, FCA, REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI P.B. PRAMANICK, JCIT, SR. D.R., REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LD. A.R. ON BEHALF OF TH E ASSESSEE THAT THE APPEAL FILED BY THE ASSESSEE BEFORE THE LD. CIT(APP EALS) WAS DELAYED BY 173 DAYS. IT WAS THE SUBMISSION THAT THE ASSESSEE H AD PRAYED FOR I.T.A. NO. 1052/KOL./2012 ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 3 CONDONATION OF DELAY ON ACCOUNT OF ILLNESS AND HIS IGNORANCE OF THE PROVISIONS OF THE INCOME TAX ACT. IT WAS THE SUBMIS SION THAT THE LD. CIT(APPEALS) ON THE GROUND THAT THE ASSESSEE HAD TA KEN PART IN THE PENALTY PROCEEDINGS AND HAD ALSO FILED AN APPEAL AG AINST THE PENALTY ORDER DURING HIS PERIOD OF ILLNESS AS ALSO ON ACCOU NT OF THE REASON THAT LACK OF KNOWLEDGE IS NOT AN EXCUSE, HAD NOT CONDONE D THE DELAY AND HAD DISMISSED THE ASSESSEES APPEAL. IT WAS THE SUBMISS ION THAT THE FACT THAT THE ASSESSEE HAD COOPERATED IN THE PROCEEDINGS BEFO RE THE ASSESSING OFFICER SHOWED THAT THE ASSESSEE WAS SERIOUS REGARD ING HIS TAX MATTER AND NON-CONDONATION OF THE DELAY AND THE DISMISSAL OF T HE ASSESSEES APPEAL WITHOUT DECISION ON MERIT WAS LIABLE TO BE REVERSED . IT WAS THE SUBMISSION THAT HE HAD NO OBJECTION IF THE DELAY WA S CONDONED AND THE ISSUES WERE RESTORED TO THE FILE OF THE LD. CIT(APP EALS) FOR ADJUDICATION ON MERIT. 4. AGAINST THIS, LD. SR. D.R. DID NOT RAISE ANY SER IOUS OBJECTION. 5. WE HAVE CONSIDERED THE SUBMISSIONS. AS IT IS NOT ICED THAT THE ASSESSEE HAS SPECIFICALLY MENTIONED THE REASON FOR HIS DELAY IN FILING THE APPEAL AND HAS ALSO SUBMITTED THE MEDICAL CERTIFICA TE, WE ARE OF THE VIEW THAT THE DELAY IN FILING THE APPEAL IS LIABLE TO BE CONDONED AND WE DO SO. FURTHER AS IT IS NOTICED THAT THE LD. CIT(APPEALS) HAS NOT ADJUDICATED THE ISSUES RAISED IN APPEAL ON MERIT, THE ISSUES IN THI S APPEAL ARE RESTORED TO THE FILE OF THE LD. CIT(APPEALS) FOR ADJUDICATION O N MERIT. 10. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH AUGUST, 2014. SD/- SD/- SHAMIM YAHYA GEORGE MATHAN (ACCOUNTANT MEMBER) (JU DICIAL MEMBER) KOLKATA, THE 25 TH DAY OF AUGUST, 2014 I.T.A. NO. 1052/KOL./2012 ASSESSMENT YEAR: 2007-2008 PAGE 3 OF 3 COPIES TO : (1) SRI MANOJ SINGH, 47, B.T. ROAD, KHARDAH, 24-PARGANAS(NORTH), KOLKATA-700 016 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-51, KOLKATA, UTTARAPAN, KOLKATA-700 054 (3) COMMISSIONER OF INCOME-TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.