Mahibur Rahaman, Purba Medinipur V. ITO, Ward - 27(1), Haldia, Purba Medinipur

ITA 226/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6040 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 12-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 271(1)(b)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.226 & 227/KOL/2018 (ASSESSMENT YEAR-2010-11) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER BOTH THESE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 10.11.2017 PASSED BY CIT(A)-7, KOLKATA U/S 144/147 OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) FOR AY 2010-11. 2. WE FIND IN BOTH THE APPEALS ABOVE, ISSUES RAISED CHALLENGING THE ADDITION MADE IN THE ASSESSMENT PROCEEDINGS AND PENALTY IMPOSED U/S 271(1)(B) OF THE ACT. FIRST OF ALL, WE SHALL TAKE ITA NO.226/KOL/2018. ITA NO.226/KOL/2018 (ASSESSMENT YEAR-2010-11) 3. WE FIND THAT LD.AR FILED AN APPLICATION SEEKING ONE WEEK TIME STATING THAT THE ASSESSEE IS SUFFERING FROM CARDIO-VASCULAR DISEASE. BUT HOWEVER, IT IS NOTED FROM THE RECORD THAT THE CIT(A) DISMISSED GROUNDS OF APPEAL RAISED IN THE FIRST APPELLATE PROCEEDINGS EX-PARTE. THEREFORE, AN ADJOURNMENT APPLICATION FILED BY THE ASSESSEE IS REJECTED AND TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE CIT(A) FOR HIS FRESH ADJUDICATION. MAHIBUR RAHAMAN, AT-GARKAMALPUR, P.O. & P.S.-MAHISADAL, PURBA MEDINIPUR-721628. PAN-AABAT0935B VS ITO, WARD-27(1), HALDIA, PURBA MEDINIPUR-721602. (APPELLANT) (RESPONDENT) APPELLANT BY SH.PARTHA SEN, ADV. RESPONDENT BY SH. S.HALDER, SR.DR DATE OF HEARING 15.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 ITA NO.226 & 227/KOL/2018 (ASSESSMENT YEAR-2010-11) PAGE | 2 THE ASSESSEE SHALL APPEAR WITHIN ONE MONTH FROM THE DATE OF RECEIPT OF THIS ORDER TO TAKE NOTICE. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES, IF ANY, IN SUPPORT OF HIS CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ITA NO.227/KOL/2018 (ASSESSMENT YEAR-2010-11) 4. WE FIND THAT THE ISSUES RAISED IN THIS APPEAL ARE SIMILAR TO ITA NO.226/KOL/2018 ON IDENTICAL FACTS. SINCE WE DECIDED TO REMAND THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH ADJUDICATION AND THE SAME VIEW IS APPLICABLE IN THIS APPEAL ALSO. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE FINAL RESULT, BOTH THESE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23.01.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ DATE:- 23 .01.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- MAHIBUR RAHAMAN, AT-GARKAMALPUR, P.O. & P.S.- MAHISADAL, PURBA MEDINIPUR721628. 2. RESPONDENT- ITO, WARD-27(1), HALDIA, PURBA MEDINIPUR-721602. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA