Mostafizur Rahaman Pramanik, Coochbihar V. ITO, Ward - 2, Cooch Behar, Coochbihar

ITA 128/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48286 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 20-01-2011
• Court: TRIBUNAL
• Department Lawyers: S K ROY
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE . . , ! '# '# '# '# /AND ' $# , ! ) [BEFORE HONBLE SHRI S. V. MEHROTRA, AM & HONBLE S RI MAHAVIR SINGH, JM] #% #% #% #% / I.T.A NO. 128/KOL/2011 $&' '() $&' '() $&' '() $&' '()/ // / ASSESSMENT YEAR: 2004-05 MOSTAFIZUR RAHAMAN PRAMANIK VS. INCOME-TAX OFFI CER, WD-2, COOCH BEHAR (PAN-AFNPP 8900 N) (+, /APPELLANT ) (-.+,/ RESPONDENT ) FOR THE APPELLANT: SHRI SUBASH AGARWAL FOR THE RESPONDENT: SHRI S. K. ROY / / ORDER PER MAHAVIR SINGH, JM ( ' $# ' $# ' $# ' $#, , , , ! ! ! ! ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), JALPAIGURI IN APPEAL NO.219/COB/CIT(A)/JAL/06-07 DATED 04.10.2010. ASSES SMENT WAS FRAMED BY ITO, WARD-2, COOCH BEHAR U/S. 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2004-05 VIDE HIS ORDER DATED 15.12. 2006. 2. THE EFFECTIVE ISSUE IN THIS APPEAL OF THE ASSESS EE IS AGAINST THE ORDER OF CIT(A) DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE ON M ERITS, WITHOUT CONDONING DELAY. FOR THIS, ASSESSEE HAS RAISED FOLLOWING GROUNDS: 1) FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE. 2) FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE, THE LD. CIT(A) OUGHT TO HAVE CONDONED THE DELAY IN FILING THE APPEAL. 3. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE STATED THAT THE IMPUGNED ORDER OF CIT(A) MAY BE SET ASIDE SINCE CIT(A) DID NOT PROVID E REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE AND PASSED ORDER EX PARTE. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE ARGUED THAT HE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE FIRST APPELLATE AUTHORITY AS THE IMPUGNED ORDER IS EX PARTE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF B EING HEARD TO ASSESSEE. LD. DR OBJECTED TO 2 ITA 128/K/2011 MOSTAFIZUR RAHAMAN PRAMANIK. A.Y.0 4-05 THIS PRAYER OF ASSESSEE. WE FIND THAT CIT(A) PASSE D THE IMPUGNED ORDER EX PARTE, THEREFORE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, WE S ET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR ADJUDICATING AFRESH AFTER PR OVIDING OPPORTUNITY OF BEING HEARD TO ASSESSEE. THE CIT(A) FIRST OF ALL WILL DECIDE THE ISSUE OF LI MITATION IN FILING OF APPEAL BEFORE HIM, WHETHER DELAY IS TO BE CONDONED OR NOT. ASSESSEE IS ALSO DI RECTED TO COOPERATE IN THE APPELLATE PROCEEDINGS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN OPEN COURT ON 22.7.2011. SD/- SD/- . . , ! ' '' ' $# $# $# $# , ! (S. V. MEHROTRA (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 0 0 0 0) )) ) DATED 22ND JULY, 2011 '12 $&34 $5' JD.(SR.P.S.) / 6 -$$7 87(9- COPY OF THE ORDER FORWARDED TO: 1 . +, / APPELLANT SHRI MOSTAFIZUR RAHAMAN PRAMANIK, 141, KAMAT CHANGRABANDHA, COOCH BEHAR 2 -.+, / RESPONDENT, ITO, WD-2, COOCH BEHAR. 3 . $/& ( )/ THE CIT(A), JALPAIGURI 4. $/& / CIT, JALPAIGURI 5 . '$? -$& / DR, KOLKATA BENCHES, KOLKATA .7 -$/ TRUE COPY, /&@/ BY ORDER, #4 /ASSTT. REGISTRAR .