Goutam Bhattacharya, Purba Medinipur V. ITO, Ward - 1, Haldia, Purba Medinipur

ITA 1654/KOL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54667 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 20-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PARAMANIK D R
• Assessee Lawyers: K R SRIRAM
• Section: 144

Judgement Text

, ' , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA ( ) . . , , , , , , ) [BEFORE SRI S.V. MEHROTRA, A.M. & SRI MAHAVIR SING H, J.M.] ! ! ! ! / I.T.A NO. 1654/KOL/2010 ASSESSMENT YEAR : 2006-2007 GOUTAM BHATTACHARYA, HALDIA -VS.- IN COME TAX OFFICER, WARD-1, HALDIA (PAN : AECPB 9613 A) ( '# /APPELLANT ) ( $%'# / RESPONDENT ) FOR THE APPELLANT ( '# ) : SHRI K.R. SRIRAM, A.R. FOR THE RESPONDENT ( $%'# ) : SHRI A.K. PARAMANIK, D.R. &' ( ) * &' ( ) * &' ( ) * &' ( ) * /DATE OF HEARING : 29.11.2011 +, ) * +, ) * +, ) * +, ) * /DATE OF PRONOUNCEMENT : 29.11.2011 - / ORDER PER SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER/ . . , :- THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF LD. COMMISSIONER OF INCOME- TAX (APPEALS)-XXXIII, KOLKATA DATED 23.04.2010 FOR THE ASSESSMENT YEAR 2006-07. 2. AS PER RECORD, THE ASSESSEES APPEAL IS DELAYED BY 2 DAYS. THE ASSESSEE HAS FILED A PETITION DATED 20.08.2010 MENTIONING THAT HE WAS CO MPLETELY BED-RIDDEN AND WAS UNDER MEDICAL TREATMENT FROM 01.08.2010 TO 19.08.2010 AND SUBMITTED THAT THE DELAY IS NOT DELIBERATE AND HE DOES NOT GAIN IN ANY MANNER BY DELAY COMMITT ED. AFTER CONSIDERING THE REASONS, WE CONDONE THE DELAY AND THE APPEAL IS ADMITTED. 3. THE ASSESSEE INDIVIDUAL IN THE RELEVANT ASSESSME NT YEAR CARRIED ON THE BUSINESS OF CONSTRUCTION WORKS, CAR AND MACHINE HIRE. THE ASSES SING OFFICER PASSED THE ASSESSMENT ORDER UNDER SECTION 144 AS THE ASSESSEE FAILED TO COMPLY WITH THE SHOW-CAUSE NOTICES. LD. CIT(APPEALS) DISMISSED THE ASSESSEES APPEAL. THE A SSESSEE HAS, INTER ALIA, TAKEN FOLLOWING GROUND OF APPEAL :- THE LD. CIT(A.) DID NOT CONSIDER THE FACTORS AND CIRCUMSTANCES WHICH PREVENTED THE ASSESSEE FROM COMPLYING WITH THE NOTI CES ISSUED BY THE LD. ITA NO. 1654/KOL./2010 2 ASSESSING OFFICER. THESE REASONS WERE CITED IN THE STATEMENT OF FACTS SUBMITTED BY THE ASSESSEE WHICH WAS COMPLETELY IGNO RED BY THE LD. CIT(A.). HENCE, THE LD. CIT(A.) ERRED IN JUDGMENT I N ACCEPTING THE ASSESSING OFFICERS VIEW OF THE MATTER. THE ASSESSEE HAS FILED A PAPER BOOK EXPLAINING THE REASONS DUE TO WHICH HE COULD NOT APPEAR BEFORE THE ASSESSING OFFICER AND HAS ELABORATED THE CIRCUMSTANCES DUE TO WHICH THE ASSESESEE COULD NOT PLEAD HIS CASE PROPERLY. IT IS, INTER ALI A, STATED THAT THE ASSESSEE FAILED TO ATTEND THE HEARING ON DIFFERENT DATES AS HE WAS NOT MEDICALLY FIT. IT IS ALSO STATED THAT LD. CIT(APPEALS) WHILE DISPOSING OF ALL THE GROUNDS OF APPEAL, HE DI D NOT TAKE INTO CONSIDERATION AS TO HOW THE ASSESSEE WAS PREVENTED FROM PRESENTING HIS CASE. 4. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE C ASE, WE ARE OF THE CONSIDERED OPINION THAT THE MATTER BE RESTORED BACK TO THE FILE OF ASS ESSING OFFICER FOR PASSING THE ORDER AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING T O THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29/ 11/2011. & . / - 29/11/2011. SD/- SD/- [ MAHAVIR SINGH / ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 29 / 11/ 2011 COPY OF THE ORDER FORWARDED TO: 1. GOUTAM BHATTACHARYA, BHAWANIPUR, PO DEBHOG, HALDIA- 721657 2 ITO, WARD-1, HALDIA, PURBA MIDNAPORE. 3. COMMISSIONER OF INCOME-TAX (APPEALS)- , KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.