Sri Chitta Ranjan Das, Purba Medinipur V. ITO, WD-1, HALDIA, Purba Medinipur

ITA 1309/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4080 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-06-2016
• Court: TRIBUNAL
• Department Lawyers: MD GYASUDDIN
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO. 1309/KOL./2016 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1309/KOL/ 2016 ASSESSMENT YEAR: 2010-2011 SHRI CHITTA RANJAN DAS,............................ .......................................APPELLANT VILL. + POST- PANIPARUL, P.S. EGRA, PURBA MEDINIPUR-721 448 [PAN: AFNPD 4830 R] -VS.- INCOME TAX OFFICER,................................ ........................................RESPONDENT WARD-1, HALDIA, BASUDEVPUR, KHANJAN CHAK, PURBA MEDINIPUR-721 602 APPEARANCES BY: SHRI MANISH TIWARI, FCA, FOR THE ASSESSEE MD. GYASUDDIN, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 19, 2016 DATE OF PRONOUNCING THE ORDER : DECEMBER 21, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATA DAT ED 31.03.2016 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESS EE FOR NON- PROSECUTION. 2. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. COUN SEL FOR THE ASSESSEE HAS SUBMITTED THAT THE NON-COMPLIANCE ON THE PART OF TH E ASSESSEE BEFORE THE LD. CIT(APPEALS) WAS DUE TO THE ILLNESS OF THE ASSE SSEE DURING THE RELEVANT PERIOD AS A RESULT OF WHICH THE REQUIRED INFORMATIO N COULD NOT BE GIVEN BY THE ASSESSEE TO HIS AUTHORIZED REPRESENTATIVE. HE H AS URGED THAT ONE I.T.A. NO. 1309/KOL./2016 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 3 MORE OPPORTUNITY MAY, THEREFORE, BE GIVEN TO THE AS SESSEE BY REMITTING THE MATTER BACK TO THE LD. CIT(APPEALS). THE LD. D. R., HOWEVER, HAS RAISED A STRONG OBJECTION IN THIS REGARD BY POINTING OUT T HAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING BY THE LD. CIT(APPEA LS) ON NINE DIFFERENT OCCASIONS SPANNING OVER A PERIOD OF ABOUT TWO YEARS AND STILL THE ASSESSEE FAILED TO AVAIL THE SUFFICIENT OPPORTUNITY AFFORDED BY THE LD. CIT(APPEALS) TO PUT FORTH HIS CASE. I FIND SOME MERIT IN THIS AR GUMENT RAISED BY THE LD. D.R. AT THE SAME TIME, IT IS ALSO NOTED THAT THE LD . CIT(APPEALS) VIDE HIS IMPUGNED ORDER HAS DISMISSED THE APPEAL OF THE ASSE SSEE MAINLY FOR NON- PROSECUTION WITHOUT GOING INTO THE MERIT OF THE ISS UES RAISED BY THE ASSESSEE, WHICH IS NOT IN ACCORDANCE WITH SUB-SECTI ON (6) OF SECTION 250, WHICH SPECIFICALLY PROVIDES THAT THE ORDER OF THE L D. CIT(APPEALS) DISPOSING OF THE APPEAL HAS TO BE IN WRITING STATIN G THEREIN, THE POINTS FOR DETERMINATION, THE DECISION THEREON AND REASON FOR THE DECISION. I, THEREFORE, CONSIDER IT FAIR AND PROPER AND IN THE I NTEREST OF JUSTICE TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO PUT FORTH H IS CASE BEFORE THE LD. CIT(APPEALS) SUBJECT TO PAYMENT OF COST OF RS.5,000 /-. SUBJECT TO THE SAID PAYMENT, THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) PASSED EX PARTE IS SET ASIDE AND THE MATTER IS REMITTED BACK TO HIM FO R DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 21, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 21 ST DAY OF DECEMBER, 2016 COPIES TO : (1) SHRI CHITTA RANJAN DAS, VILL. + POST- PANIPARUL, P.S. EGRA, PURBA MEDINIPUR-721 448 I.T.A. NO. 1309/KOL./2016 ASSESSMENT YEAR: 2010-2011 PAGE 3 OF 3 (2) INCOME TAX OFFICER, WARD-1, HALDIA, BASUDEVPUR, KHANJAN CHAK, PURBA MEDINIPUR-721 602 (3) COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKAT A; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.