Reyaz Ahmed, Kolkata V. ITO, Ward - 32(2), Kolkata, Kolkata

ITA 2190/KOL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54590 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 10-12-2010
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK
• Assessee Lawyers: SOUMITRA CHOW DHURY; T K CHAKRABORTY
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , ,, , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / ITA NO . 2190/KOL/2010 %& '(/ ASSESSMENT YEAR : 2007-08 (*+ / APPELLANT ) REYAZ AHMED, KOLKATA (PAN: ADKPA 4779 R) - % - - VERSUS - . (-.*+/ RESPONDENT ) I.T.O., WARD-32(2), KOLKATA *+ / 0 '/ FOR THE APPELLANT: SHRI SOUMITRA CHOWDHURY & SHRI T.K.CHAKRABORTY -.*+ / 0 '/ FOR THE RESPONDENT: SHRI A.K.PRAMANIK 1%2 / !# /DATE OF HEARING : 20.10.2011. 3' / !# /DATE OF PRONOUNCEMENT : 20.10.2011 '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 14.06.2010 OF THE LD. CIT(A)-XIX, KOLKATA. 2. THE ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL :- 1. FOR THAT THE ORDER OF THE LD.APPELLATE COMMISS IONER OF INCOME TAX AS WELL AS THAT OF THE INCOME TAX OFFICER, WARD-32(2) IS BAD IN LAW AND SHOULD NOT HOLD GOOD IN APPEAL. 2. FOR THAT REASONABLE OPPORTUNITY OF BEING HEARD WAS NOT ALLOWED TO YOUR PETITIONER. AS SUCH THE ORDER SHOULD NOT HOLD GOOD IN APPEAL. 3. FOR THAT ADDITION OF RS.45,34,684/- IS BAD IN LA W AND SHOULD BE DELETED IN APPEAL. 2 3. THERE IS A DELAY OF 7 DAYS IN FILING OF T HE APPEAL BY THE ASSESSEE FOR WHICH THE ASSESSEE HAS FILED A CONDONATION PETITION EXPLAININ G THE REASONS FOR SUCH DELAY. AFTER CONSIDERING THE SUBMISSIONS BY THE ASSESSEE THE DEL AY IS CONDONED. 4. AT THE TIME OF HEARING, THE LD. AR APPEARING ON BEHALF OF THE ASSESSEE HAS SUBMITTED THAT BECAUSE OF THE CHRONIC/PROLONGED ILL NESS OF ASSESSEE HE HAS NEITHER APPEARED BEFORE AO NOR EVEN BEFORE LD. CIT(A) IN OR DER TO EXPLAIN THE CASE OF THE ASSESSEE. IF ONE MORE OPPORTUNITY IS GIVEN TO HIM N OW ASSESSEE IS IN A POSITION TO EXPLAIN THE CASE. THEREFORE HE REQUESTED TO SET ASI DE THE ISSUE TO THE FILE OF AO. 5. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHA LF OF THE REVENUE DID NOT OBJECT TO THE SAID REQUEST OF THE LD COUNSEL FOR AS SESSEE. 6. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIALS AVAILABLE ON RECORD, IT IS OBSERVED THAT AO PASSED THE ASSESSMENT U/S 144 AND BASED ON MATERIAL AVAILABLE ON RECORD HE MADE SEVERAL ADJUST MENTS TO THE EXTENT OF RS.45,34,684/- PRIMA FACIE. ON PERUSAL OF ASSESSMEN T ORDER AS WELL AS THE IMPUGNED ORDER, IN OUR VIEW THIS REQUIRES FURTHER VERIFICATI ON BEFORE MAKING SUCH ADDITIONS. NOW ASSESSEE IS IN A POSITION TO EXPLAIN THE CASE AND T HE LD COUNSEL HAS GIVEN AN UNDERTAKING BEFORE THE BENCH THAT ASSESSEE WILL COO PERATE BEFORE THE REVENUE AUTHORITIES. THEREFORE, IN THE INTEREST OF JUSTICE WE SET ASIDE THIS ISSUE TO THE FILE OF AO TO DO DENOVO ASSESSMENT AS PER LAW AFTER GIVING A R EASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. 7. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20.10.2011. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 20.10.2011. R.G.(.P.S.) 3 '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. REYAZ AHMED, 57, RIPON STREET, KOLKATA-700017. 2 THE I.T.O., WARD-32(2), KOLKATA. 3. THE CIT, 4. THE CIT(A)-XIX, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES