Sri Goutam Pal, Coochbihar V. ITO, Ward-2, Coochbeharl, Coochbihar

ITA 1811/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4555 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 20-07-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 19-09-2014
• Court: TRIBUNAL
• Department Lawyers: N O N E
• Assessee Lawyers: VARSHA JALAN
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO. 1811/KOL./2014 ASSESSMENT YEAR: 2011-2012 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1811 /KOL/ 2014 ASSESSMENT YEAR: 2011-2012 SRI GOUTAM PAL,.................................... ...............................APPELLANT WARD NO. 9, MAINATOLI MORE, PANCHAGARH, MATHABHANGA, DIST. COOCHBEHAR-736 146 [PAN : AKTPP 2590 F] -VS.- INCOME TAX OFFICER,................................ ...............................RESPONDENT WARD-2, COOCHBEHAR, AAYAKAR BHAWAN, AAYKAR AVENUE, DEBIBARI, COOCHBEHAR APPEARANCES BY: MS. VARSHA JALAN, ADVOCATE, FOR THE ASSESSEE N O N E, FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 20, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 19, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGUR I DATED 19.06.2014 PASSED EX PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION. 2. AS NOTED, AT THE OUTSET, THERE IS A DELAY OF 10 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAS FILED AN APPLICATION SEEKING CONDONATI ON OF THE SAID DELAY AND KEEPING IN VIEW THE REASONS GIVEN THEREIN, WHIC H ARE DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE, I AM SATISFI ED THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY OF 10 DAYS ON THE PA RT OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBUNAL. I, THEREFOR E, CONDONE THE SAID DELAY. I.T.A. NO. 1811/KOL./2014 ASSESSMENT YEAR: 2011-2012 PAGE 2 OF 2 3. IN THE AFFIDAVIT FILED BEFORE ME, THE ASSESSEE H AS ALSO EXPLAINED THE REASONS FOR THE NON-COMPLIANCE ON HIS PART TO THE N OTICES ISSUED BY THE LD. CIT(APPEALS) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING FROM TIME TO TIME. KEEPING IN VIEW THE SAID REASONS, I AM OF THE VIEW THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSE SSEE BEFORE THE LD. CIT(APPEALS) WHEN HIS APPEAL WAS FIXED FOR HEARING. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) E X PARTE AND REMIT THE MATTER BACK TO HIM FOR DECIDING THE APPEAL OF THE A SSESSEE AFRESH AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. AS UNDERTAKEN IN THE AFFIDAVIT, THE ASSESSEE SHALL MAK E DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS) AND EXTEND ALL POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE AP PEAL EXPEDITIOUSLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 19, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 19 TH DAY OF AUGUST, 2016 COPIES TO : (1) SRI GOUTAM PAL, WARD NO. 9, MAINATOLI MORE, PANCHAGARH, MATHABHANGA, DIST. COOCHBEHAR-736 146 (2) INCOME TAX OFFICER, WARD-2, COOCHBEHAR, AAYAKAR BHAWAN, AAYKAR AVENUE, DEBIBARI, COOCHBEHAR (3) COMMISSIONER OF INCOME TAX (APPEALS), JALPAIG URI; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.