Smt. Dhatri Rana, Burdwan V. ITO, Ward - 1(4), Asansol, Burdwan

ITA 205/KOL/2011

• Counselvise Citation: 20523514 RSA 2011
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 07-02-2011
• Court: TRIBUNAL
• Department Lawyers: S K ROY
• Assessee Lawyers: T P KAR
• Keywords: Opportunity of being heard

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA [ () , ,, , , ! . .. .#$ #$#$ #$. .. . , , , , %& ] ]] ] [BEFORE SRI N.VIJAYAKUMARAN, JM & SRI C. D. RA O, AM] !( / I.T.A NOS. 205-210/(KOL) OF 2011 )* +,/ ASSESSMENT YEARS : 2001-02 TO 2006-07 SMT.DHATRI RANA - - I.T.O., WARD-1(4), ASANSOL. BURDWAN -VERSUS- (PAN:ACYPR 1064 P) (./ / APPELLANT ) ( 01./ /RESPONDENT) ./ 2 3 %/ FOR THE APPELLANT: SHRI T.P.KAR 01./ 2 3 %/ FOR THE RESPONDENT: SHRI S.K.ROY 4 2 $& /DATE OF HEARING : 29.11.2011. 5+ 2 $& /DATE OF PRONOUNCEMENT : 29.11.2011. %6 / ORDER ( (( ( . .. .#$ #$#$ #$. .. . ) )) ), , , , %& PER SHRI C.D.RAO, AM THE ABOVE SIX APPEALS FILED BY ASSESSEE ARE DIRECT ED AGAINST THE ORDER OF LD. C.I.T.(A)-ASANSOL DATED 18/11/2010 PERTAINING TO AS SESSMENT YEARS 2001-02 TO 2006- 07 RESPECTIVELY. 2. THE ASSESSEE IN ALL THE SIX APPEALS HAVE TAKEN T HE FOLLOWING GROUNDS :- 1. THAT HOW FAR THE COMMISSIONER (APPEALS) WAS COR RECT IN CALCULATING THE FILING OF APPEAL BEFORE HIM WAS BELATED IN TERMS OF THE PROVISIONS OF SECTION 249(2)(B) OF THE INCOME TAX ACT 1961 AND CONSEQUENT LY THE APPEAL WAS DISMISSED. 2. THAT HOW FAR THE ASSESSMENT ORDER MADE BY THE I. T.O. BE ACCEPTED AS CORRECT AND JUSTIFIABLE SINCE THE CIT(A) FAILS TO GIVE THE PROPER JUSTICE TO THE APPELLANT BY FURNISHING THE SPEAKING ORDER. 3. AT THE TIME OF HEARING BEFORE US THE LD. COUNSE L APPEARING ON BEHALF OF ASSESSEE HAS SUBMITTED THAT THE DATE OF THE COMMUNICATION OF THE ORDER OF ASSESSING OFFICER SHOULD BE COUNTED FORM 12.02.2009 BEING THE DATE OF SERVICE OF THE DEMAND NOTICE AND 2 2 NOT FROM THE DATE OF RECEIPT OF THE ORDER IN VIEW O F PROVISIONS OF SECTION 249(2)(B) OF THE IT ACT, 1961. IN SUPPORT OF THIS, HE FILED COPY OF LETTER DATED 23.01.2009 ADDRESSED TO THE ASSESSING OFFICER THAT HE MADE A REQUEST TO SUPPLY THE DEMAND NOTICE AND CALCULATION SHEET IN RESPECT OF THE AFORESAID ASSES SMENT YEARS. THEREFORE HE REQUESTED TO SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT( A) TO RE-ADJUDICATE THE ISSUE AS PER LAW. 4. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF THE REVENUE COULD NOT OBJECT TO THE SAID REQUEST OF THE LD. COUNSEL FOR A SSESSEE. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, IT IS OBSERVED THAT LD. CIT(A) HAS DISMI SSED ALL THE APPEALS OF ASSESSEE BY OBSERVING AS UNDER :- IT IS SEEN THAT THE APPEAL WAS FILED ON 09.03.2009 . AS PER THE GROUNDS OF APPEAL, COPY OF THE ASSESSMENT ORDER WAS RECEIVED O N 29.12.2008. IT WOULD APPEARED THEREFORE THAT THE APPEAL HAS BEEN FILED B ELATEDLY. THE APPELLANT IS CLAIMING THAT COPY OF ORDER WAS RECEIVED ON 29.12.2 008 WITHOUT ANY DEMAND NOTICE AND CALCULATION SHEET. THESE WERE SUBSEQUENT LY APPLIED FOR ON 23.0.2009 AND WERE RECEIVED ON 12.02.2009. HOWEVER, NO CONDON ATION PETITION HAS BEEN FILED BY THE APPELLANT AND NO EVIDENCE ATTESTING TO THE ABOVE FACTS WERE ALSO FILED BEFORE THE UNDERSIGNED. UNDER THE CIRCUMSTANC ES, THE APPEAL IS DISMISSED BEING FILED BELATEDLY. 5.1. IN VIEW OF THE SUBMISSIONS MADE BY THE LD. COU NSEL FOR ASSESSE WE ARE OF VIEW THAT THE ORDER PASSED BY THE LD. CIT(A) IS NOT IN A CCORDANCE WITH LAW. THEREFORE WE SET ASIDE THE SAME AND RESTORE THE MATTER TO THE FILE O F LD.CIT(A) TO DECIDE THE SAME AS PER LAW BASED ON MATERIALS AVAILABLE ON RECORD AFTER GI VING A REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. 3 3 6. IN THE RESULT THE APPEALS OF ASSESSEE ARE ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29.11.2011. SD/- SD/- , , , , ) ) ) ) N.VIJAYAKUMARAN, JUDICIAL MEMBER . .. .#$ #$#$ #$. .. . , , , , %& %& %& %& , C.D.RAO, ACCOUNTANT MEMBER. ( (( ($& $& $& $&) )) ) DATE: 29.11.2011. %6 2 0)) 7%+8- COPY OF THE ORDER FORWARDED TO: 1. SMT.DHATRI RANA, W/O SUKHOMAY RANA, VILL.DAHUKA, P. O.CHINCHURIA, DIST.BURDWAN. 2 THE I.T.O., WARD-1(4), ASANSOL. 3. THE CIT, 4. THE CIT(A)-ASANSOL.. 5. DR, KOLKATA BENCHES, KOLKATA 1 0)/ TRUE COPY, %6/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)