Sri Suprabhat Chattopadhyay, Kolkata V. D.C.I.T.Cir - 51,Kol., Kolkata

ITA 1781/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78409 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 04-12-2012
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA PRASAD
• Assessee Lawyers: SOUMITRA CHOW DHURY; TAPAN KR CHAKRABORTY
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH A , KOLKATA [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE S RI SHAMIM YAHYA, AM ] ITA NOS.1781&1782/KOL/2012 ASSESSMENT YEARS : 2006-07 & 2008-09 ( APPELLANT ) (RESPONDENT) SRI SUPRABHAT CHATTOPADHYAY -VS- D.C.I.T., CIRCLE -51, KOLKATA KOLKATA. (PAN : AHCPC 0747 K) FOR THE APPELLANT SHRI SOUMITRA CHOWDHURY & SHRI TAPAN KR.CHAKRABORTY FOR THE RESPONDENT SHRI RAJENDRA PRASAD, JCIT, SR.DR DATE OF HEARING : 14.07.2014 DATE OF PRONOUNCEMENT : 14. 07.2014 ORDER PER SHRI SHAMIM YAHYA, AM THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AG AINST RESPECTIVE ORDERS OF THE LD. CIT(A)-XXXII, KOLKATA DATED 13.06.2012 AND PERT AIN TO A.YRS.2006-07 AND 2008- 09 WHEREIN THE LD. CIT(A) HAS CONFIRMED LEVY OF PEN ALTY U/S 271(1)(C) OF THE IT ACT.. 2. AT THE OUTSET, THE LD. COUNSEL OF THE ASSESSEE S UBMITTED THAT PENALTY U/S 271(1)(C) OF THE ACT WAS LEVIED IN THESE CASES. TH E PENALTY LEVIED WAS RS.1,91,995/- FOR A.YR.2006-07 AND RS.2,55,119/- FOR A.YR.2008-09 . ASSESSEE WAS IN APPEAL BEFORE THE LD.CIT(A) AGAINST THE PENALTY ORDER. HOWEVER, T HERE WAS A DELAY OF SIX DAYS IN FILING THE APPEALS BY THE ASSESSEE BEFORE THE LD. CIT(A). THE REASONABLE CAUSE FOR THE DELAY WAS SUBMITTED BEFORE THE LD. CIT(A) THAT THE PETITIONER WAS SICK AND UNDER TREATMENT OF CARDIOLOGIST. HOWEVER, THE LD. CIT(A) HAS NOT CONDONED THE DELAY AND HENCE DISMISSED THE APPEALS AS NOT MAINTAINABLE. T HE LD.COUNSEL OF THE ASSESEE IN THIS REGARD PRAYED THAT THE MATTER MAY BE REMITTED TO TH E FILE OF THE LD. CIT(A) AFTER GIVING THE ASSESSEE OPPORTUNITY OF BEING HEARD. THE LD. DR IS HEARD. ITA NOS.1781 &1782/KOL/2012 SHRI SUPRAB HAT CHATTOPADHYAY A .YRS.2006-07&2008-09 2 3. UPON CAREFUL CONSIDERATION WE ARE INCLINED TO CO NDONE THE DELAY OF SIX DAYS IN FILING THE APPEALS BEFORE THE LD. CIT(A) AS THERE W AS A REASONABLE CAUSE. ACCORDINGLY THE DELAY IN FILING THE APPEALS BEFORE THE LD. CIT( A) IS CONDONED AND THE LD. CIT(A) IS DIRECTED TO CONSIDER THE ISSUE ON MERITS AFTER GIVI NG THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. . ORDER PRONOUNCED IN THE OPEN COURT ON 14.07.2014. SD/- SD/- [ MAHAVIR SINGH ] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 14.07.2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. SHRI SUPRABHAT CHATTOPADHYAY, 13D/1, LOCK TOWER,5, HIGHLAND PARK, 1925, CHAK GARIA, KOLKATA-700094. 2 D.C.I.T., CIRCLE-51, KOLKATA. 3 . CIT(A)- XXXII, KOLKATA 4. CIT - KOLKATA. 5. CIT-DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES