Sophia Hossain, Kolkata V. I.T.O.,Ward-28(4), Kolkata

ITA 1677/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0683 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 15-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: MRS SASWATI MITRA DUTTA
• Keywords: Set aside

Judgement Text

1 ITA NO. 1676&1677/KOL/2019 SOPHIA HOSSAIN AY- 2006-07 & 2007-08 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NOS.1676 & 1677/KOL/2019 ASSESSMENT YEARS: 2006-07 & 2007-08 SOPHIA HOSSAIN (PAN: WBGPH0916H) VS. INCOME-TAX OFFICER, WARD-28(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 27.11.2019 DATE OF PRONOUNCEMENT 20.12.2019 FOR THE APPELLANT MRS. SASWATI MITRA (DUTTA), ADVOC ATE FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER BOTH THESE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPA RATE ORDERS OF LD. CIT(A)- 5, KOLKATA DATED 01-11-2018 FOR THE ASSESSMENT YE ARS 2006-07 AND 2007-08. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO MY NOTICE BY THE LD. AR FOR THE ASSESSEE THAT THE APPEAL FOR AY 2006-07 HAD BEEN FILED BEFORE THE LD. CIT(A) AS EARLY AS THAT OF 12.02.2009 AND FOR AY 2007-08 ON 28.01.2010. HOWEVER, THE APP EALS WERE INITIALLY LISTED FOR HEARING ON 15.11.2011 AND THEREAFTER TILL 218.08.2012 MATTE R WAS REGULARLY LISTED. THEREAFTER, THE MATTER STARTED GETTING FIXED IN THE YEAR 2014 ON 27 .02.2014 (ONCE) AND THEREAFTER LASTLY IN THE YEAR 2018 ON 21.05.2018 AND 28.08.2018 (I.E. TWICE IN THE YEAR 2018) AND SINCE NONE APPEARED ON 28.08.2018, THE LD. CIT(A) HAS DISMISSE D THE APPEAL ON 01.11.2018. THUS, I NOTE THAT THOUGH THE APPEAL IN RESPECT OF AY 2006-0 7 WAS FILED AS EARLY AS ON 12.02.2009, THE APPEAL WAS FIXED FOR FEW HEARINGS UP TO THE YEA R 2012 AND THEREAFTER IT WAS FIXED ONCE IN THE YEAR 2014 AND THEREAFTER SUDDENLY IT WAS FIXED IN THE YEAR 2018 (TWO TIMES) AND THEN DISMISSED FOR NON-PROSECUTION, WHICH ACTION IS ASSA ILED BY THE ASSESSEE. 3. I NOTE THAT ACCORDING TO THE ASSESSEE, THE ASSES SEE HAS NOT RECEIVED THE NOTICES IN RESPECT OF HEARING FIXED ON 21.05.2018 AND 28.08.20 18, THEREFORE, THE ASSESSEE OR HER AR COULD NOT APPEAR BEFORE THE LD. CIT(A). THEREFORE, I NOTE THAT SINCE THE ASSESSEE DID NOT RECEIVE THE NOTICES FOR HEARING, THERE IS REASONABL E CAUSE FOR NOT APPEARING BEFORE THE LD. CIT(A) AND, THEREFORE, I AM INCLINED TO SET ASIDE THE ORDERS OF THE LD. CIT(A) AND REMAND 2 ITA NO. 1676&1677/KOL/2019 SOPHIA HOSSAIN AY- 2006-07 & 2007-08 THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DE CIDE THE APPEALS AFRESH AT THE EARLIEST. SINCE THE MATTER IS AN OLD ONE, I DIRECT THE ASSESS EE TO APPEAR BEFORE THE LD. CIT(A) ON 06.01.2020 AND THE LD. CIT(A) MAY DECIDE THE APPEA LS AFTER HEARING THE APPEALS ON THAT DATE OR FIX THE MATTER ON ANOTHER DAY AT HIS CONVEN IENCE. AND FOR THE ENDS OF JUSTICE AND FAIR PLAY, I HOPE THAT THE APPEALS MAY BE DISPOSED OFF O N PRIORITY BEING OLD APPEALS. THEREFORE, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATIS TICAL PURPOSES. 4. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20TH DECEM BER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER JD.(SR.P.S.) DATED :20TH DECEMBER, 2019 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SOPHIA HOSSAIN, 33A, DURGAPUR COLONY , P.S. NEW ALIPORE, KOLKATA-700 053. 2 RESPONDENT INCOME-TAX OFFICER, WARD-28(4), KOLK ATA. 3. 4. 5. CIT(A)-5, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR