Kusum Agarwala,W/o.Niranjan agarwala, Malda V. ITO,Ward-2, Malda, Malda

ITA 1068/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99898 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-08-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 17-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMITAVA BHATTACHARYA JCITSRDR
• Assessee Lawyers: ANIMESH KK BASU
• Keywords: Condonation of delay
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1068 / KOL / 2012 ASSESSMENT YEAR :2006-07 SMT. KUSIM AGARWALA W/O NIRANJAN AGARWALA, GOLAPATTY, MALDA, [ PAN NO. AEBPA 7954G ] V/S . INCOME TAX OFFICER, WARD-2, MALDA /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI ANIMESH KK. BASU, CA /BY RESPONDENT SHRI AMITAVA BHATTACHARYA, JCIT-SR-DR /DATE OF HEARING 28-09-2015 /DATE OF PRONOUNCEMENT 15-10-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF OR DER OF COMMISSIONER OF INCOME TAX (APPEALS)-JALPAIGURI IN APPEAL NO.291/ML D/CIT(A)/JAL/08-09 DATED 04.01.2012. ASSESSMENT WAS FRAMED BY ITO WARD -2, MALDA U/S 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO A S THE ACT) VIDE HIS ORDER DATED 02.12.2008 FOR ASSESSMENT YEAR 2006-07. SHRI ANIMESH KUMAR BASU, AUTHORIZED REPRESENTATIVE APPEARING ON BEHALF OF ASSESSEE AND SHRI AMITAVA BHATTACHARYA, LD. DEPARTM ENTAL REPRESENTATIVE APPEARING ON BEHALF OF DEPARTMENT. ITA NO.1068/KOL/2012 A.Y. 2006-07 SMT. KUSUM AGARWALA V. ITO WD-2 MLD PAGE 2 2. AT THE OUTSET, LD AR OF ASSESSEE DREW OUR ATTENT ION THAT THE APPEAL IS BARRED BY LIMITATION FOR 77 DAYS ON THE GROUND THAT DUE TO ILLNESS ASSESSEE COULD NOT FILE APPEAL WITHIN DUE DATE FOR WHICH SHE HAS FILED CONDONATION OF DELAY WITH ORIGINAL M.C. LD. DR HAS NOT RAISED ANY IF THE DELAY OF CONDONATION IS CONSIDERED. HENCE, WE CONDONE THE DAY AND TO PRO CEED HEARING OF THE APPEAL. 3. AT THE OUTSET, IT WAS NOTICED THAT ASSESSMENT WA S FRAMED BY ASSESSING OFFICER U/S 144 OF THE ACT AND SAME WAS CONFIRMED B Y LD. CIT(A). NOW, BEFORE US LD.AR PLEADED THAT SUFFICIENT OPPORTUNITY OF BEI NG HEARD WAS NOT PROVIDED BY AO AND HE DEMONSTRATED THAT ALL THE BOOKS OF ACC OUNT AND OTHER DOCUMENTS ARE READY AND WHICH WILL BE AVAILABLE TO AO AND LD. AR PRAYS THAT AT LEAST ONE MORE OPPORTUNITY SHOULD BE GRANTED TO ASSESSEE AND MATTER SHOULD BE RESTORED TO THE FILE OF AO FOR FRESH ADJU DICATION AS PER LAW. ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF AUTHORIT IES BELOW. 4. WE HAVE HEARD RIVAL CONTENTIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JU STICE AND FAIR PLAY, WE DEEM IT FIT TO RESTORE THE MATTER TO THE FILE OF AO AND NEEDLESS TO SAY THAT ASSESSEE SHOULD CO-OPERATE AS AND WHEN REQUIRE BY AO. THIS A PPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 15/1 0/2015 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 15 /10/2015 ITA NO.1068/KOL/2012 A.Y. 2006-07 SMT. KUSUM AGARWALA V. ITO WD-2 MLD PAGE 3 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT-SMT. KUSUM AGARWALA, W/O. NIRANJAN AGA RWALA, GOLAPATTY, P.O. MOKDUMPUR, DIST. MALDA, PIN-732 103 2. / RESPONDENT-ITO,WARD-2,MALDA 3. * +, - - . / CONCERNED CIT JALPAIGURI 4. - - .- / CIT (A) JALPAIGURI 5. 012 33+,, - +, , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ - , /TRUE COPY/ / - +, ,