Rosnera Begum, Howrah V. ACIT, CIR-46, KOLKATA, Kolkata

ITA 1128/KOL/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3144 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 27-08-2015
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHOWNGTHU ADD L
• Assessee Lawyers: N O N E
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.1128/KOL/2015 ASSESSMENT YEAR: 2008-09 ROSNERA BEGUM VS. ASSISTANT COMMISSIONER OF I NCOME-TAX, (PAN:AGVPB7056J) CIRCLE-46, KOLKATA. ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 03.02.2016 DATE OF PRONOUNCEMENT: 03.02.2016 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI DAVID Z. CHOWNGTHU, ADD L. CIT ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-14, KOLKATA VIDE APPEAL NO. 401/CIT(A)-14/CIRCLE-46/2010-11 DATED 12.03.2015. ASSESSMENT WAS FRAMED BY ACIT, CIRCLE- 46, KOLKATA U/S. 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER DATED 20.12. 2010. 2. AT THE OUTSET, IT IS NOTICED THAT THE APPEAL BY ASSESSEE IS DELAYED BY 84 DAYS AND ASSESSEE HAS FILED CONDONATION PETITION STATING THAT THE ASS ESSEE BEING AN ILLITERATE MUSLIM LADY RESIDING IN A VILLAGE OF BIHAR, SHE COULD NOT CONTACT HER ADVOC ATE WITH THE DOCUMENTS AND PAPERS BECAUSE SHE WAS NOT AWARE ABOUT HER PROCEEDINGS GOING ON. EVEN THE RECEIPT OF APPELLATE ORDER WAS NOT BY HER OR THE APPELLATE ORDER WAS NOT SERVED ON HER . IN TERM OF THE ABOVE, LD. SR. DR ALSO FAIRLY CONCEDED THAT THE DELAY CAN BE CONDONED AND ACCORDI NGLY, THE DELAY OF 84 DAYS IS CONDONED AND THE APPEAL IS ADMITTED. 3. AT THE TIME OF HEARING, I HAVE GONE THROUGH THE ORDERS OF CIT(A) AND SEEN THAT THE ORDER PASSED BY CIT(A) IS EX PARTE. I ALSO FIND THAT THE ORDER OF CIT(A) IS CRYPTIC ONE AND NON- SPEAKING. THERE IS NO IOTA OF MERITS DISCUSSED IN THE ORDER BY CIT(A). THE DUTY OF THE CIT(A) IS TO PASS A SPEAKING ORDER AFTER CONTROVERTING AL L THE FACTS GIVEN BY ASSESSEE AND DECIDE THE ISSUE WITH REASONS. SINCE THIS WAS ABSENT IN HIS O RDER, I QUASH THE SAME AND REMIT THE APPEAL 2 ITA NO.1128/KOL/2015 ROSNERA BEGUM, AY 2008-09 2 BACK TO HIS FILE FOR FRESH ADJUDICATION WITH THE AB OVE DIRECTION. I ORDER ACCORDINGLY. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 3RD FEBRUARY, 2016 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ROSNERA BEGUM, VILL. BAURIA, P.O. CHAKK ASHI, RAMESWARIBATI, HOWRA-307. 2. RESPONDENT ACIT, CIR-46, KOLKATA. 3. CIT(A) , KOLKATA 4. CIT , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .