Mangi Lal Sethia, Uttar Dinajpur V. IITO WD-1, Raiganj, Uttar Dinajpur

ITA 1476/KOL/2012

• Counselvise Citation: [2013] 119 COUNSELVISE.COM (IT) 2918 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2013
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 12-10-2012
• Court: TRIBUNAL
• Department Lawyers: SUSHANTA KR SINHA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B , KOLKATA [ () . .. . . .. . , ,, , , ! ''# $ ''# $ ''# $ ''# $ ] ]] ] [BEFORE HONBLE SRI P.K.BANSAL, AM & HONBLE SRI GEORGE MATHAN, JM] !& !& !& !& /ITA NOS.1476/& 1477KOL/2012 '( )*/ ASSESSMENT YEARS : 2005-06 & 2006-07 ($, / APPELLANT ) - - ( ./$, /RESPONDENT) MANGI LAL SETHIA I.T.O., WARD-1 UTTAR DINAJPUR -VERSUS- UTTAR DINAJPUR (PAN: ACPPJ 8966 R ) $, 0 1 / FOR THE APPELLANT: SHRI SUNIL SURANA, FCA ./$, 0 1 / FOR THE RESPONDENT: SHRI SUSHANTA KR.SINHA, JCIT, SR.DR 2 3 0 4 /DATE OF HEARING : 11.03.2013 5) 0 4 /DATE OF PRONOUNCEMENT : 11.03.2013 6 / ORDER PER BENCH ITA NO.1476/KOL/2012 IS FILED BY THE ASSESSEE AGAIN ST THE ORDER OF LD. C.I.T.(A)-JALPAIGURI IN APPEAL NO.164/RNJ/CIT(A)/J AL/08-09 DATED 16.07.2012 FOR THE ASSESSMENT YEAR 2005-06. ITA NO.1477/KOL/2012 I S FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. C.I.T.(A)-JALPAIGURI IN APPEAL NO .166/RNJ/CIT(A)/JAL/08-09 DATED 20.07.2012 FOR THE ASSESSMENT YEAR 2006-07. 2. SHRI SUNIL SURANA, FCA REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI SUSHANTA KR.SINHA, JCIT SR.DR REPRESENTED ON BEHAL F OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LD. AR AT THE TIME OF H EARING THAT THE LD. CIT(A) HAD DISPOSED OF THIS APPEAL WITHOUT GRANTING ADEQUATE O PPORTUNITY TO THE ASSESSEE OF BEING HEARD. IT WAS THE SUBMISSION THAT HE HAD NO OBJECTI ON IF THE ISSUE IN THIS APPEAL IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR RE-ADJUD ICATION. IT WAS THE SUBMISSION OF THE LD. AR THAT EVEN THE WRITTEN SUBMISSIONS AS FILED B Y THE ASSESSEE HAS NOT BEEN TAKEN ITA NOS.147 6 & 1477/KOL/2012 2 INTO CONSIDERATION. IN REPLY THE LD. DR SUBMITTED T HAT HE HAD NO OBJECTION IF THE ISSUE WAS RESTORED TO THE FILE OF THE LD. CIT(A) FOR RE-A DJUDICATION. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS. AS IT IS NO TICED THAT THE LD. CIT(A) HAS CONDONED THE DELAY BUT HAS NOT TAKEN INTO CONSIDERA TION THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE WE ARE OF THE VIEW THAT THE ISSUES IN RESPECT OF THE ADDITIONS AS CHALLENGED IN THE APPEAL OF ASSESSEE IS LIABLE TO B E RESTORED TO THE FILE OF THE LD. CIT(A) FOR RE-ADJUDICATION ON MERITS AFTER GRANTING ASSESS EE ADEQUATE OPPORTUNITY TO SUBSTANTIATE ITS CASE AND WE DO SO. 5. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE AL LOWED FOR STATISTICAL PURPOSES.. ORDER PRONOUNCED IN THE OPEN COURT ON 11.03.2013. SD/- SD/- [ .., ,, , ] [ .''# $ , ] [P.K.BANSAL] [ GE ORGE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( (4 4 4 4) )) ) DATE: 11.03.2013. R.G.(.P.S.) 6 0 .''7 87)9- COPY OF THE ORDER FORWARDED TO: 1. MANGI LAL SETHIA, C/O BASANTA STORES, MADHYA MOHANB ATI, N.S.ROAD, RAIGANJ, U.D., PIN-733134. 2 THE I.T.O., WARD-1, RAIGANJ, UTTAR DINAJPUR. 3 . CIT KOLKATA 4. CIT(A)- JALPAIGURI 5. DR, KOLKATA BENCHES, KOLKATA /7 .'/ TRUE COPY, 62/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES ITA NOS.147 6 & 1477/KOL/2012 3