Mukesh Kumar Agarwalla, Jalpaiguri V. ITO, Ward - 1(3), Jalpaiguri, Jalpaiguri

ITA 1077/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54776 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 08-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S DUTTA D R
• Assessee Lawyers: P K HIMATSINGHKA
• Keywords: Set aside

Judgement Text

, ' , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA ( ) . . , , , , , , ) [BEFORE SRI S.V. MEHROTRA, A.M. & SRI MAHAVIR SING H, J.M.] ! ! ! ! / I.T.A NO. 1077/KOL/2011 ASSESSMENT YEAR : 2005-2006 MUKESH KUMAR AGARWALA, JALPAIGURI -VS.- IN COME TAX OFFICER, WARD-1(3), JALPAIGURI (PAN : ACVPA 2919 H) ( '# /APPELLANT ) ( $%'# / RESPONDENT ) FOR THE APPELLANT ( '# ) : SHRI P.K. HIMATSINGHKA, A.R. FOR THE RESPONDENT ( $%'# ) : SHRI P.S. DUTTA, D.R. &' ( ) * &' ( ) * &' ( ) * &' ( ) * /DATE OF HEARING : 27.12.2011 +, ) * +, ) * +, ) * +, ) * /DATE OF PRONOUNCEMENT : 27.12.2011 - / ORDER PER SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER/ . . , :- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF LD. COMMISSIONER OF INCOME- TAX (APPEALS), JALPAIGURI DATED 04.04.2011 FOR THE ASSESSMENT YEAR 2005-06. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HA D FILED ITS RETURN OF INCOME DECLARING TOTAL INCOME OF RS.1,09,902/-. THE ASSESSING OFFICER PASS ED THE ORDER ON 31.12.2007 DETERMINING THE TOTAL INCOME AT RS.19,68,814/-. THE ASSESSEE PR EFERRED APPEAL BEFORE LD. CIT(APPEALS) ON 07.02.2008. LD. CIT(APPEALS) DISMISSED THE APPEAL O BSERVING THAT THERE WAS A DELAY OF 8 DAYS IN FILING THE APPEAL AND NO CONDONATION PRAYER WAS FILED ALONGWITH FORM NO. 35. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THA T THE ASSESSMENT ORDER WAS PASSED ON 31.12.2007 AND RECEIVED BY THE ASSESSEE ON 08.01.20 08 AS IS NOTED AT THE TOP OF THE ASSESSMENT ORDER AND THEREFORE, THE APPEAL FILED ON 07.02.2008 WAS WELL WITHIN TIME. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE RECORDS OF THE CASE. SINCE THE ASSESSMENT ORDER ITSELF WAS PASSED ON 31.12.2007, THEREFORE, THE ASSESSEES CONTENTION THAT IT WAS SERVED ON HIM ON 08.01.2008 AS IS NOTED AT THE TOP OF THE ASSESSMENT ITA NO. 1077/KOL./2011 2 ORDER BY ASSESSEES REPRESENTATIVE, CANNOT BE DISPU TED AND IS QUITE REASONABLE. WE, THEREFORE, CONDONE THE DELAY AND SET ASIDE THE ORDER OF LD. CI T(APPEALS) AND RESTORE THE MATTER BACK TO HIS FILE FOR DECIDING THE ISSUE ON MERITS. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. . / . / . / . / ' 0. ' 0. ' 0. ' 0. 1) 1) 1) 1) 2 22 2 34 34 34 34 56 56 56 56 7 7 7 7 8 8 8 8 9 99 9 ORDER PRONOUNCED IN THE OPEN COURT ON 27/ 12 /2011. & : ; - 27/12/2011. SD/- SD/- [ MAHAVIR SINGH / ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 27/ 12/ 2011 COPY OF THE ORDER FORWARDED TO: 1. MUKESH KUMAR AGARWALA, PROP. M/S. SONA SPUN PIPE IN DUSTRIES, P.O. SAKOJHORA, DIST. JALPAIGURI. 2 ITO, WARD-1(3), JALPAIGURI 3. COMMISSIONER OF INCOME-TAX (APPEALS)- ,JALPAIGURI 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.