Dorjee Namgyal Lepcha, Darjeeling V. ITO, Ward - 1, Kalimpong, Darjeeling

ITA 1103/KOL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48124 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 01-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P SARKAR
• Assessee Lawyers: SUBASH AGARWAL
• Keywords: Additional evidence; Condonation of delay

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : KOLKATA ( ) . . , , , , ) [BEFORE HONBLE SRI B.R. MITTAL, J.M. & HONBLE SRI AKBER BASHA, A.M.] ! ! ! ! / I.T.A NO. 1103/KOL/2010 '# $% / ASSESSMENT YEAR : 2007-2008 DORJEE NAMGYAL LEPCHA, DARJEELING -VS.- INCOME TAX OFFICER, WARD-1, KALIMPONG (PAN : ACFPL 4839 B) ( &' /APPELLANT ) ( ()&' / RESPONDENT ) FOR THE APPELLANT : SHRI SUBASH AGARWAL, A.R . FOR THE RESPONDENT : SHRI P.P. SARKAR, D.R. / ORDER PER SHRI AKBER BASHA, ACCOUNTANT MEMBER/ , : THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2007-08 AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), SILIGURI DATE D 16.03.2010. 2. THERE WAS A DELAY OF MORE THAN ONE AND A HALF MO NTH IN FILING THE APPEAL BEFORE THE LD. CIT(APPEALS). THE ASSESSEE FILED AN APPLICATION ALO NG WITH FORM NO. 35 FOR CONDONATION OF DELAY ON THE GROUND THAT HE WAS IN CHENNAI FOR MEDI CAL CHECK UP AND RETURNED TO KALIMPONG ON 12.02.2010. BECAUSE OF THE REASON, HE COULD NOT HAN DOVER THE DOCUMENTS TO HIS COUNSEL IN TIME AND REQUESTED THE LD. CIT(APPEALS) TO CONDONE THE D ELAY. THE LD. CIT(APPEALS) DID NOT CONDONE THE DELAY ON THE GROUND THAT THE ASSESSEE H AD NOT FURNISHED ANY MEDICAL CERTIFICATE OR PRESCRIPTION OR ANY EVIDENCE TO SHOW THAT THE ASSES SEE WAS IN CHENNAI FOR SUCH LONG PERIOD. HOWEVER, WE FIND THAT IN THE PAPER BOOK FILED BY TH E ASSESSEE, THE ASSESSEE PRODUCED SOME ADDITIONAL EVIDENCES TO SHOW THAT HE WAS IN VELORE (CHENNAI), WHEREIN ENCLOSED APPOINTMENT SLIP OF CHRISTIAN MEDICAL COLLEGE, VELLORE AS WELL AS PHARMACY RECEIPT TO SHOW THAT HE WAS IN CHENNAI IN THOSE PERIOD. 3. AFTER CONSIDERING THE FACTS AND CIRCUMSTANCES, W E FIND THAT THE ASSESSEE HAD A SUFFICIENT REASON FOR NOT FILING THE APPEAL IN TIME BEFORE THE LD. CIT(APPEALS). IN VIEW OF THE ABOVE, WE ITA NO. 1103/KOL./2010 2 CONDONE THE DELAY OF MORE THAN ONE AND A HALF MONTH AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(APPEALS) TO DECIDE THE ISSUE ON MERIT IN AC CORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12.05.2011. SD/- SD/- [ B.R. MITTAL / . . ] [AKBER BASHA/ ] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 12/ 05/ 2011 COPY OF THE ORDER FORWARDED TO: 1. DORJEE NAMGYAL LEPCHA, GDB ROAD, KALIMGPONG, DIST. DARJEELING, 2 ITO, WARD-1, KALIMPONG, 3. COMMISSIONER OF INCOME-TAX (APPEALS)- , SILI GURI, 4 CIT, 5 . DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSIS TANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.