Sudhansu Poddar, Kolkata V. ITO, Wd-49(2), Purulia, Kolkata

ITA 1621/KOL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4932 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 07-11-2012
• Court: TRIBUNAL
• Assessee Lawyers: K R SRIRAM
• Section: 143(3)

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND ! ' ! ! ' ! ! ' ! ! ' ! , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] # # # # /I.T.A NO. 1621/KOL/2012 '$% &' '$% &' '$% &' '$% &'/ // / ASSESSMENT YEAR: 2009-10 SUDHANSU PODDAR VS. INCOME-TAX OFFICER, WD-49( 2), KOLKATA (PAN: AFTPP5896H) ()* /APPELLANT ) (+)*/ RESPONDENT ) DATE OF HEARING: 21.08.2013 DATE OF PRONOUNCEMENT: 21.08.2013 FOR THE APPELLANT: SHRI K. R. SRIRAM FOR THE RESPONDENT: SHRI SANJAY MUKHERJEE, SR. D R , / ORDER PER MAHAVIR SINGH, JM/ ! ' ! ! ' ! ! ' ! ! ' ! , : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXII, KOLKATA IN APPEAL NO.187/XXXII/11-12/49(2)/KOL DATED 23.08.2012. ASSE SSMENT WAS FRAMED BY ITO, WARD- 49(2), KOLKATA U/S. 143(3) OF THE INCOME TAX ACT, 1 961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2009-10 VIDE HIS ORDER DATED 29 .12.2011. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE CIT(A) HAS DISMISSED THE APPEAL AS UNADMITTED AND NON-MAINTAINABLE REASON BE ING THAT THE CIT(A) HAS NOT CONDONED THE DELAY. BEFORE CIT(A) THE DELAY WAS ONLY FOR 23 DAY S AND THE ASSESSEE HAS FILED DOCTORS CERTIFICATE. THE ASSESEE HAS FILED THOSE DETAILS BE FORE US ALSO. IN ENTIRETY OF THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FEEL AFTER GOING THRO UGH THE DOCTORS CERTIFICATE THAT THE DELAY IS TO BE CONDONED AND WE ACCORDINGLY CONDONE THE DELAY . WE DIRECT THE CIT(A) TO ADMIT THE APPEAL AND ADJUDICATE ON MERITS. APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- , ! ! ! ! ' ! ' ! ' ! ' ! , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( - - - -) )) ) DATED : 21ST AUGUST, 2013 ./ '$01 '2 JD.(SR.P.S.) 2 ITA NO. 1621/K/2012 SUDHANSU PODDAR A. Y 2009-10 , 3 ''4 54&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT SHRI SUDHANSU PODDAR, 15, BOW STREET, K OLKATA- 700 012. 2 +)* / RESPONDENT ITO, WARD-49(2), KOLKATA 3 . ',$ ( )/ THE CIT(A) , KOLKATA 4. ',$ CIT, KOLKATA 5 . ='> '$ / DR, KOLKATA BENCHES, KOLKATA +4 '/ TRUE COPY, ,$/ BY ORDER, ! 1 /ASSTT. REGISTRAR .