Rajib Kumar Som , Kolkata V. DCIT, Circle - 23, , Kolkata

ITA 1970/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1435 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH JCITSRDR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1970/KOL/2018 ASSESSMENT YEAR:2011-12 RAJIB KUMAR SOM SAILA MANSION, 1 ST FLOOR, 142, HOSAINPUR ROAD, MADURDAHA, KALIKAPUR, NR. LOKENATH MANDIR AND RUPDASHI MARKET, E.K.T. KOLKATA-700107 [ PAN NO.AIVPS 2962 A ] / V/S . DCIT, CIRCLE-23, 9 TH FLOOR, R. NO.07, BAMBOO-VILLA,169, AJC BOSE ROAD, KOLKAT-14 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI PRATYUSH JHUNJHUNWALA, ADVOCATE /BY RESPONDENT SHRI C.J. SINGH, JCIT, SR-DR /DATE OF HEARING 06-03-2019 /DATE OF PRONOUNCEMENT 22-03-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-19, KOLKATAS ORDER DATED 27.12.2017 PASSED IN CASE NO.368/CIT(A)-19/KOL/14-15, INVOLVING PROCE EDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT THIS ASSESSEES IN STANT APPEAL SUFFERS FROM NINE DAYS DELAY IN FILING. IT HAS PLACED ON RECORD ITS CONDONATION PETITION ATTRIBUTING REASONS THEREOF TO VARIOUS FACTORS FOR EXAMPLE COMP ILATION OF NECESSARY RECORD WITHIN THE LIMITATION PRESCRIBED. MR. SINGH IS FAIR ENOUGH IN NOT DISPUTING ALL THESE CONDONATION AVERMENTS. I THEREFORE CONCLUDE THAT TH E ASSESSEES ABOVE STATED DELAY IN FILING OF THE APPEAL OF NINE DAYS IS NEITHER INTEN TIONAL NOR DELIBERATE. THE SAME STAND CONDONE ACCORDINGLY. ITA NO.1970/KOL/2018 A.Y. 2011-12 RAJIB KR. SOM VS. DCIT, CIR-23, KOL. PAGE 2 3. I FIND THAT CIT(A) HAS PASSED HIS LOWER APPELLAT E ORDER EX PARTE AGAINST THE ASSESSEE. HE OBSERVES IN FIRST PARA OF HIS ORDER TH AT VARIOUS HEARING NOTICES WERE ISSUED TO THE ASSESSEE FAILED TO APPEAR. HE THEREAFTER DEC LINED THE ASSESSEES APPEAL BOTH FOR NON-PROSECUTION AS WELL AS ON MERITS VIDE TOTALING NON SPEAKING FINDINGS IN PARA-4 WITHOUT HAVING REGARD TO SEC. 250(6) OF THE ACT CON TEMPLATING POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATION. NOR THERE IS A NY YEAR INDICATION IN THE CIT(A)S ORDER ABOUT THE ASSESSEE HAVING ACTUALLY BEEN SERVE D THE RELEVANT NOTICE OF HEARING. I THEREFORE DEEM IT APPROPRIATE IN THIS PECULIAR FACT S THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN CASE THE CIT(A) RE-ADJUDICATION ORDER ON MERITS AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE CIT(A) ON 18.06.2019 ALONGWITH A COPY OF THIS ORDER FOR FURTHER CONSEQU ENTIAL PROCEEDINGS. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON /03/2019 SD/- (S.S. GODARA) JUDICIAL MEMBER KOLKATA, *DKP/SR.PS - 22/03/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-RAJIB KR. SOM, SAILA MANSION, 1 ST FL, 1422, HOSAINPUR RD. MADURDAHA, KAL IKAPUR, NR. LOKENATH MANDIR & RUPDASHI MARKET, E.K.T, KOLKAT-107 2. /RESPONDENT-DCIT, CIR-23, 9 TH FL, R.NO.07, BAMBOO-VILLA, 169, A.J.C.BOSE RD, KOL KAT-14 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ ',