Sekhar Kumar Das, Kolkata V. ITO, Ward - 55(4), Kolkata, Karnataka

ITA 1794/KOL/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 5555 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2010
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 17-09-2010
• Court: TRIBUNAL
• Department Lawyers: P C NAYAK
• Assessee Lawyers: K N KUNDU

Judgement Text

, .. , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH SMC, KOLKATA () BEFORE , , , , , SMT. DIVA SINGH, JUDICIAL MEMBER. ! ! ! ! / ITA NO .1794/ KOL/2010 '# $%/ ASSESSMENT YEAR : 2002-03 ('( / APPELLANT ) SHRI SEKHAR KUMAR DAS (PAN: AGOPD 5231 L) - ' - - VERSUS - . (*+'(/ RESPONDENT ) THE ITO,WARD-55(4), KOLKATA '( , - ./ FOR THE APPELLANT: SHRI K.N.KUNDU *+'( , - ./ FOR THE RESPONDENT: SHRI P.C.NAYAK, SR.DR ./ / ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-XIII, KOLKATA DATED 05.05.2010 PERTAINING TO 2002-03 AS SESSMENT YEAR WHEREIN THE FOLLOWING GROUNDS HAVE BEEN RAISED :- 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD. CIT(APPEALS)-XIII, KOLKATA WAS NOT JUSTIFIED BY CONFIRMING THE AOS AD DITION OF RS.1,20,000/-. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD. CIT(APPEALS)-XIII, KOLKATA DID NOT CONSIDER THE ACCEPTANCE OF EH AOS EARLIER YEAR ASSESSMENT ORDER WHEREIN HE HAD ACCEPTED THE REVISED BALANCE S HEET. 3. THAT YOUR PETITIONERS CRAVES LEAVE TO TAKE FURTH ER ADDITIONAL GROUND(S) BEFORE AND/OR AT TIME OF HEARING OF APPEAL. 2. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE S AME WAS PASSED EXPARTE BY THE CIT(A) ON MERIT AFTER GIVING VARIOUS OPPORTUNITIES TO THE ASSESSEE. THE LD. AR PRAYED THAT AN OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO REPRESENT THE CASE BEFORE THE CIT(A) AND THIS TIME THE ASSESSEE WOULD PARTICIPATE IN THE PROCEEDINGS. 2 3. THE LD. DR TAKING NOTE OF THE SUBMISSIONS OF THE LD. AR SUBMITTED THAT ALREADY SUFFICIENT OPPORTUNITIES HAVE BEEN GRANTED. HOWEVER , IF THE ASSESSEE IS SERIOUS IN REPRESENTING HIS CASE AND PARTICIPATE IN THE PROCEE DINGS HE WOULD HAVE NO OBJECTION IF THE ISSUE IS RESTORED BACK TO THE FILE OF THE AO. 4. IN THE PRESENT APPEAL IT IS SEEN THAT AGAINST TH E ACTION OF THE AO WHEREIN AN ADDITION OF RS.1,20,000/- WAS MADE BY HIM THE ASSES SEE COME IN APPEAL BEFORE THE CIT(A) SINCE THERE WAS NO REPRESENTATION BEFORE THE CIT(A) THE ACTION OF THE AO WAS CONFIRMED. IN THE LIGHT OF THE ABOVE FACTS AND CIRC UMSTANCES AND THE ARGUMENTS ADVANCED BEFORE THE BENCH TAKING NOTE OF THE LD. AR S SUBMISSIONS THAT THE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDINGS. THE ISSUE IS RESTORED BACK TO THE FILE OF THE CIT(A). THE LD. CIT(A) SHALL PASS A SPEAKING ORDER IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEI NG HEARD. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES AS PER THE PRONOUNCEMENT MADE IN THE OPEN COURT IN THE PRE SENCE OF THE PARTIES ON THE DATE OF HEARING ITSELF. I.E. 03.11.2010. SD/- , , , , , DIVA SINGH, JUDICIAL MEMBER. DATE : 03.11.2010. ./ , *0 1.0$2- COPY OF THE ORDER FORWARDED TO: 1. SHRI SEKHAR KUMAR DAS, 24, KARAYA ROAD, KOLKATA-70 0017. 2 THE I.T.O., WARD-55(4), KOLKATA. 3. THE CIT, 4. THE CIT(A)-XII, KOLKATA, 5. DR, KOLKATA BENCHES, KOLKATA +0 */ TRUE COPY, ./'7/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3