Shankarlal Agarwal, Kalimpong V. I. T.O. Wd-1(1), Kalimpong, Kalimpong

ITA 1562/KOL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2611 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2010
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 06-05-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 03-09-2009
• Court: TRIBUNAL
• Department Lawyers: SANJAY BARA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - A , KOLKATA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . , , SHRI C.D. RAO, ACCOUNTANT MEMBE R . / I.T.A.NO.1562/KOL/2009 / ASSESSMENT YEAR 2006 - 07 SHANKARLAL AGARWAL, RELLI ROAD, KALMPONG. ACUPA 3090 Q - - - VERSUS - . INCOME - TAX OFFICER, WARD 1, KALIMPONG. ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI SUBASH AGARWAL, AR / FOR THE RESPONDENT : / SHRI SANJAY BARA, DR / ORDER . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. THE ASSESSEE HAS FILED THIS APPEAL AGAINST ORD ER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) DT.29.5.2009 FOR THE ASSESSMENT YEAR 2006 - 07 ON THE FOLLOWING GROUNDS. 1 . FOR THAT THE LD. CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE APPELLANT BY TREATING THE APPEAL AS WITHDRAWN. 2 . FOR THA T ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) OUGHT TO HAVE ADJUDICATED THE APPEAL OF THE ASSESSEE ON MERITS. 3 . THAT THE APPELLANT CRAVES LEAVE TO ADD, ALTER OR DELETE ALL OR ANY OF THE GROUNDS OF APPEAL. 2. THE LEARNED CIT(A) HAS DIS MISSED THE APPEAL OF THE ASSESSEE ON THE BASIS OF LETTER OF THE ASSESSEE DT.29.5.2009 FILED BEFORE HIM WITH A REQUEST TO WITHDRAW THE APPEAL. THE TEXT OF THE SAID LETTER AS QUOTED IN THE ORDER OF THE LEARNED CIT(A) READS AS UNDER : / I.T.A.NO.156 2 /KOL/2009 2 3. AT THE TIME OF HEA RING OF THE APPEAL BEFORE US, THE LEARNED AR OF THE ASSESSEE REFERRED TO AFFIDAVIT OF THE ASSESSEE DT.4.11.2009 (COPY FILED AND PLACED ON RECORD) VIDE WHICH THE ASSESSEE HAS STATED THAT THE ADVOCATE APPEARED BEFORE THE CIT(A) GAVE THE LETTER FOR WITHDRAWA L OF THE APPEAL WITHOUT HIS CONSENT AND IN SOME MISCONCEPTION. THEREFORE, THE LEARNED CIT(A) SHOULD HAVE ADJUDICATED THE APPEAL OF THE ASSESSEE ON MERITS. ON THE OTHER HAND, THE LEARNED DR JUSTIFIED THE ACTION OF THE LEARNED CIT(A). 4. WE HAVE CAREFULLY CO NSIDERED THE CONTENTS OF THE ORDER OF THE LEARNED CIT(A) AND THE CONTENTS OF THE AFFIDAVIT OF THE ASSESSEE. ON PERUSAL OF THE CONTENTS OF THE LETTER FILED BEFORE THE LEARNED CIT(A) AS STATED HEREIN ABOVE, THE LEARNED CIT(A) DISMISSED THE APPEAL AS WITHDRAW N AS IT WAS REQU ESTED BEFORE HIM THAT THE ASSESSEE DID NOT WANT TO PROCEED WITH THE APPEAL. 5. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL FILED BY THE ASSESSEE IS JUST TO KEEP THE LITIGATION ALIVE. THE CONDUCT OF THE ASSESSEE IS NOT JUDICIOUS. THE APPEAL FILED BY THE ASSESSEE BEFORE THE TRIBUNAL HAS NO MERIT AND ACCORDINGLY, THE SAME IS DISMISSED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 06.05.2010 SD/ - SD/ - ( . . ) (C.D. RAO), ACCOUNTANT MEMBER ( . . ), ( B.R.MITTAL ), JUDICIAL MEMBER ( ) DATE: 06.05.20 10 ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY. / I.T.A.NO.156 2 /KOL/2009 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : SHANKARLAL AGARWAL, RELLI ROAD, KALMPONG. 2 / THE RESPONDENT - INCOME - TAX OFFICER, WARD 1, KALIMPONG. 3. / THE CIT, 4. ( )/ THE CIT(A), 5. / DR, KOLKATA BENCH 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR .