Kirandip Kaur, Kolkata V. ACIT, Cir-52, Kolkata, Kolkata

ITA 1577/KOL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6618 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 03-08-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Assessee Lawyers: B K MANTRY

Judgement Text

1 ITA NO.1577/KOL/2016 KIRANDIP KAUR A.Y.2006-07 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI P.M.JAGTAP, AM & SHRI S.S.VI SWANETHRA RAVI, JM ] ITA NO.1577/KOL/2016 ASSESSMENT YEAR : 2006-07 KIRANDIP KAUR -VERSUS- A.C.I.T., CIRCLE-52, KOLKATA KOLKATA (PAN: AKNPK 3643 C) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI B.K.MANTRY FOR THE RESPONDENT: SHRI A.BHATTACHARJEE, ADDL. CIT DATE OF HEARING : 12.04.2018. DATE OF PRONOUNCEMENT : 27.06.2018. ORDER PER S.S.VISWANETHRA RAVI, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 24.05.2016 PASSED BY C.I.T-(A)-7, KOLKATA FOR A.Y.2006-07 2. THE LD. AR SUBMITS THAT CIT(A) DISMISSED THE AP PEAL GROUNDS THAT THE ASSESSEE FILED THE APPEAL WITH A DELAY OF 1334 DAYS FOR NOT EXPLAINING THE DAY-TO-DAY REASONS IN FILING SUCH DELAY. THE CIT(A) WITHOUT DECIDING THE GROUNDS OF APPEAL ON MERITS DISMISSED AT PAGE 2 OF THE IMPUGNED ORDER. FURTHER THE LD. AR SUBMITS THAT THE SAID APPEAL WAS FILED WITHIN THE LIMITATION I.E. ON 11.0 2.2011 AND REFERRED TO PAGE NO.6 OF THE PAPER BOOK. THE LD. AR ARGUED THAT THOUGH IT WA S FILED IN TIME AND DUE TO RESTRUCTURING OF THE INCOME TAX DEPARTMENT THE FILE COULD NOT BE TRACED AND THE ASSESSEE WAS COMPELLED TO FILE ANOTHER APPEAL WITH A DELAY OF 1334 DAYS. 3. THE LD. DR SUBMITS IN REPLY THAT NO EVIDENCE WH ATSOEVER BROUGHT TO THE NOTICE IN THE IMPUGNED PROCEEDINGS AND REQUESTED TO REMAND THE MATTER BACK TO THE FILE OF CIT(A) FOR VERIFICATION WHETHER THE ASSESSEE REALLY FILED THE APPEAL ON 19.02.2011. 2 ITA NO.1577/KOL/2016 KIRANDIP KAUR A.Y.2006-07 4. HEARD BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND THAT IN FORM NO.35 AT PAGE NO.5 OF THE PAPER BOOK C LEARLY INDICATES THAT THE APPEAL AGAINST THE ASSESSMENT ORDER WHEREIN THE RELEVANT C LAIM IN THE FIRST APPELLATE PROCEEDINGS APPEARS TO BE RS.4,93,710/-. ON PERUSAL OF THE ASSESSMENT ORDER WE FIND THAT THE ASSESSED DECLARED HIS INCOME AT RS.8,66,41 3/-. BUT HOWEVER, THE AO ADDED SERVICE CHARGES OF RS.4,93,710/- AND THEREBY DETERM INED THE TOTAL INCOME OF THE ASSESSEE AT RS.13,60,140/-. IN THE INTEREST OF JUST ICE TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD. AR AND DR WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH CONSIDERATION IN TERMS OF T HE EVIDENCE OF FILING THE APPEAL AS SHOWN IN FORM 35 PLACED AT PAGE NO.6 OF THE PAPER B OOK. THE ASSESSEE IS AT LIBERTY TO PRODUCE THE EVIDENCE IN SUPPORT OF HIS CONTENTIONS. GROUNDS RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 27.06.2018. SD/- SD/- [P.M.JAGTAP] [ S.S.VISWANETHRA RAVI ] ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED : 27.06.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.KIRANDIP KAUR, 81, DR.G.S.BOSE ROAD, 2 ND FLOOR, KOLKATA-700039. 2. A.C.I.T., CIRCLE-52, KOLKATA. 3. C.I.T.(A)-7, KOLKATA 4. C.I.T.- 2, KOLKATA.. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHES 3 ITA NO.1577/KOL/2016 KIRANDIP KAUR A.Y.2006-07