Anupam Pal, Paschim Medinipur V. DCIT,Cir-1, Midnapore

ITA 1263/KOL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3211 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2013
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 31-08-2012
• Court: TRIBUNAL
• Department Lawyers: SUCHETA CHATTOPADHYAY
• Assessee Lawyers: EJAZ KHAN SHRI DIANGSHU DAS
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C, K OLKATA [BEFORE HONBLE SRI PRAMOD KUMAR, AM & HONBLE SR I MAHAVIR SINGH, JM] ITA NO.1263/KOL/2012 ASSESSMENT YEAR : 2007-08 ( APPELLANT ) - - (RESPONDENT) ANUPAM PAL I.T.O., WARD-51(3), PASCHIM MIDNAPUR -VERSUS- MIDNAPORE (PAN: AFEPP 2670 N ) FOR THE APPELLANT: SHRI EJAZ KHAN,& SHRI DIBYANGSHU DAS FOR THE RESPONDENT: SMT.SUCHETA CHATTOPADHYAY, SR.DR /DATE OF HEARING : 18.07.2013 /DATE OF PRONOUNCEMENT : 31.07.2013. / ORDER PER PRAMOD KUMAR, AM 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED CORRECTNESS OF LEARNED CIT(A)S EXPARTE ORDER DATED 1 ST MAY, 2012 FOR ASSESSMENT YEAR 2007-08, IN THE MATTER OF ASSESSMENT U/S 143(3) OF THE INCOME T AX ACT, 1961. 2. LEARNED COUNSEL SUBMITS THAT THE IMPUGNED ORDER WAS PASSED EXPARTE, WITHOUT GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASS ESSEE, AND THAT, IN ANY CASE, LEARNED CIT(A) HAS SUMMARILY DISMISSED THE APPEAL WITHOUT D EALING WITH GRIEVANCES RAISED THEREIN, ON MERITS. HE THEN EXPLAINS THE CIRCUMSTAN CES UNDER WHICH ASSESSEE WAS BONA FIDE PREVENTED FROM COMPLYING WITH THE NOTICES OF H EARING. 3. LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTH ER HAND, FAIRLY SUBMITS THAT SHE HAS NO OBJECTION TO THE MATTER BEING REMITTED T O THE FILE OF THE CIT(A) FOR ADJUDICATION. ITA NO.1263/KOL/2012 ANUPAM PAL VS DCIT.,CIR-1, MIDNAPORE A.YR.2007-08 2 4. HAVING HEARD THE RIVAL CONTENTIONS, AND HAVING PERUSED THE MATERIAL ON RECORD, WE ARE OF THE CONSIDERED VIEW THAT IT IS A FIT CASE FOR MATTER BEING REMITTED TO THE FILE OF THE CIT(A) FOR ADJUDICATION ON MERITS AFTER GIVING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. WE ALSO MAKE IT CLEAR THAT IN ANY CASE, IT IS NOT OPEN TO THE CIT(A) TO DISMISS AN APPEAL SUMMARILY, WITHOUT ADDRESSING HIM SELF TO THE GRIEVANCES RAISED IN THE APPEAL, EVEN WHEN MATTER IS TO BE DECIDED EXPAR TE. WITH THESE OBSERVATIONS, THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(A) FO R FRESH ADJUDICATION BY WAY OF A SPEAKING ORDER, IN ACCORDANCE WITH THE LAW AND AFTE R GIVING A FAIR AND REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE.. ORDER DICTATED AND PRONOUNCED IN THE COURT ON 31.07 .2013. SD/- SD/- [MAHAVIR SINGH ] [PRAMOD KUMAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 31.07.2013. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. ANUPAM PAL, SUBHAS NAGAR, P.O.MIDNAPORE, PASCHIM MI DNAPUR-721101. 2 D.C.I.T., CIRCLE-1, MIDNAPORE . 3 . CIT KOLKATA 4. CIT(A)- XXXVI, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES ITA NO.1263/KOL/2012 ANUPAM PAL VS DCIT.,CIR-1, MIDNAPORE A.YR.2007-08 3