Smt. Rakhi Hinger, Malda V. ITO, Ward - 3, Malda, Malda

ITA 129/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8111 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 24-01-2012
• Court: TRIBUNAL
• Department Lawyers: D K RAKSHIT JCITSR
• Assessee Lawyers: VIJAY KR AGARWAL
• Keywords: Opportunity of being heard

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , ,, , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / ITA NO . 129/KOL/2012 %& '(/ ASSESSMENT YEAR : 2005-06 (*+ / APPELLANT ) SMT.RAKHI HINGER, MALDA (PAN:AAPPH 7878 E) (,-*+/ RESPONDENT ) I.T.O., WARD-3, MALDA *+ . / '/ FOR THE APPELLANT: SHRI VIJAY KR.AGARWAL, FCA ,-*+ . / '/ FOR THE RESPONDENT: SHRI D.K.RAKSHIT, JCIT(SR.DR) 0%1 . !# /DATE OF HEARING : 08.10.2012. 2' . !# /DATE OF PRONOUNCEMENT : 08.10.2012. '3 / ORDER . .. . ! ! ! !. .. . , '# PER SHRI C.D.RAO, AM THE ABOVE APPEAL IS FILED BY ASSESSEE AGAINST ORDER DATED 15.11.2011 OF THE LD. CIT-(A)-JALPAIGURI PERTAINING TO A.YR. 2005-06. 2. AT THE TIME OF HEARING THE LD. COUNSEL APPEARING ON BEHALF OF ASSESSEE HAS FILED AN ADJOURNMENT PETITION BY STATING THAT HE HAS BEE N ADVISED BY THE DOCTOR TO TAKE BED REST. BUT HOWEVER, HE APPEARED IN THE COURT TO TAKE AN ADJOURNMENT. AFTER GOING THROUGH THE GROUNDS OF APPEAL AND THE IMPUGNED ORDE R WHEN THE BENCH PROPOSED TO SET ASIDE THE MATTER TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION THE LD. COUNSEL FOR ASSESSEE HAS FAIRLY AGREED FOR THE SAME. THEREFORE, WE REJECTED THE ADJOURNMENT APPLICATION AND DECIDED TO HEAR THE LD. DR AND DISP OSE OF THE APPEAL OF ASSESSEE. 3. IN THIS APPEAL THE ASSESSEE HAS TAKEN THE FOLLO WING GROUND :- 1) FOR THAT IN THE CIRCUMSTANCES AND ON THE FACTS OF THE CASE, THE LD. CIT(A) HAS ERRED IN CONFIRMING THE PENALTY IMPOSED U/S 271(1)(C) AND DISMISSING THE APPEAL FOR THE 2 REASONS THAT THE APPELLANT BEING LADY, HAD TAKEN AD JOURNMENTS WHICH WERE ON REASONABLE GROUNDS. 4. ON CAREFUL PERUSAL OF THE IMPUGNED ORDER THOUGH THE LD. CIT(A) HAS GIVEN SEVERAL OPPORTUNITIES TO THE ASSESSEE ULTIMATELY HE DECIDED THE APPEAL EX-PARTE BASED ON MATERIALS AVAILABLE ON RECORD AND RELYING ON THE RATIO LAID DOWN BY DIFFERENT JUDICIAL PRONOUNCEMENTS. IT IS FURTHER OBSERVED THA T THE AO ALSO LEVIED PENALTY WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD TO ASSESSE E. THEREFORE, WE ARE OF THE VIEW THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER OPPORTU NITY OF BEING HEARD EITHER BY AO OR BY LD. CIT(A). WHEN THE BENCH SPECIFICALLY ASKED TH E LD. DR THAT IT REQUIRES FRESH ADJUDICATION THE LD. DR HAS FAIRLY CONCEDED THAT TH E MATTER MAY BE SET ASIDE TO THE FILE OF AO FOR FRESH CONSIDERATION. 4.1. KEEPING IN VIEW OF THE ABOVE FACTS, IN THE INT EREST OF JUSTICE WE CONSIDER IT FIT TO SETA SIDE THE MATTER TO THE FILE OF AO TO RE-DECIDE THE ISSUE AFRESH AS PER LAW AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO A SSESSEE. 5. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 08.10.2012. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 08.10.2012 R.G.(P.S.) '3 . ,4 5'4'6- COPY OF THE ORDER FORWARDED TO: 1. SMT.RAKHI HINGER, W/O SRI MANOJ KUMAR HINGER, KALIY ACHOK (MALDA). 2 I.T.O., WARD-3, MALDA. 3. THE C.I.T. 4. CIT(A)-JALPAIGURI. 5. THE CIT(DR), KOLKATA BENCHES, KOLKATA -4 ,/ TRUE COPY, '3%0/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES 3