Abdar Rahaman Mondol, North 24 Parganas V. ITO, Ward - 49(1), Kolkata, Kolkata

ITA 1435/KOL/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8107 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 27 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: 12-07-2010
• Court: TRIBUNAL
• Department Lawyers: D K RAKSHIT J
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Non compliance; Non passing of speaking order
• Section: 144

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND , . . !' ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM ] # # # # / I.T.A NO. 1435/KOL/2010 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR: 2005-06 ABDAR RAHAMAN MONDAL VS. INCOME-TAX OFFICER, WD -49(1), KOLKATA (PAN: AKSPM1027B) ()* /APPELLANT ) (+,)*/ RESPONDENT ) DATE OF HEARING: 08.10.2012 DATE OF PRONOUNCEMENT: 08.10.2012 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI D. K. RAKSHIT, JCIT(DR) !- / ORDER PER MAHAVIR SINGH, JM ( , , , , ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXII, KOLKATA IN APPEAL NO. 138/CIT(A)-XXXII/WD-49(1)/07-08/KOL DATED 12.02.201 0. ASSESSMENT WAS FRAMED BY ITO, WD-49(1), KOLKATA U/S. 144 OF THE INCOME-TAX ACT, 1 961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2005-06 VIDE HIS ORDER DATED 31 .12.2007. 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSMENT ORDER WAS PASSED U/S. 144 OF THE ACT ON THE GROUND OF NON COMPLIANCE AND NON ATTENDANCE OF THE ASSESSEE. THE ASSESSMENT ORDER, EX PARTE, WAS PASSED ON 31.12.2007. EVEN THE CIT(A) H AS NOT CONSIDERED THE WRITTEN SUBMISSIONS OR THE CASH FLOW STATEMENT SUBMITTED BEFORE HIM. W E FIND THAT THE CIT(A) HAS PASSED A NON SPEAKING ORDER ON ALL THESE ISSUES AS CAN EASILY BE ASCERTAINED FROM THE ORDER. ON QUERY FROM THE BENCH, THE LD. SR. DR FAIRLY CONCEDED THAT THE ISSUE CAN BE SENT BACK TO THE FILE OF AO FOR FRESH DISPOSAL OF THE CASE AFTER PROVIDING REASONAB LE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO MENTION HERE THAT THE ASSESSEE THIS TIME WI LL COOPERATE WITH THE DEPARTMENT AND HE WILL ATTEND THE HEARING AS AND WHEN CALLED FOR AND WILL PROVIDE EVIDENCE IN SUPPORT OF HIS CLAIM. IN VIEW OF THE ABOVE FACTS, WE SET ASIDE THIS APPEAL T O THE FILE OF AO FOR DE NOVO CONSIDERATION AND ALLOW THIS APPEAL OF ASSESSEE FOR STATISTICAL PURPO SES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . !' , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( ' ' ' ') )) ) DATED : 8TH OCTOBER, 2012 ./ $01 2 JD.(SR.P.S.) 2 ITA 1435/K/2010 ABDAR RAHAMAN MONDAL A.Y. 05-06 !- 3 +4 5!4&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT SHRI ABDAR RAHAMAN MONDAL, VILL & PO MALANCHA, P.S. MINAKHA, 24 PARGANAS NORTH, PIN 743 443. 2 +,)* / RESPONDENT ITO, WARD-49(1), KOLKATA 3 . -$ ( )/ THE CIT(A), KOLKATA 4. 5. -$ / CIT KOLKATA 4<= +$ / DR, KOLKATA BENCHES, KOLKATA ,4 +/ TRUE COPY, !-$>/ BY ORDER, 1 /ASSTT. REGISTRAR .