Smt. Seema De Sarkar, Kolkata V. ITO, Ward - 28(3), Kolkata, Kolkata

ITA 262/KOL/2011

• Counselvise Citation: 26223514 RSA 2011
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 17-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PIYUSH KOLHE
• Assessee Lawyers: MIRAJ D. SHAH

Judgement Text

, , , , , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [ . . . . . . . . , ,, , , ,, , , ] [BEFORE HONBLE SHRI B. R. MITT AL, JM & HONBLE SHRI AKBER BASHA, AM] !' !' !' !' / I.T.A NO. 262/KOL/2011 #$ %&' #$ %&' #$ %&' #$ %&'/ // / ASSESSMENT YEAR : 2001-02 SMT. SEEMA DE SARKAR -VS.- INCOME TAX OFFICER/WARD-28(3) KOLKATA. [PAN : ACSPD 8222 ] KOLKATA (*+ /APPELLANT ) (-.*+/ RESPONDENT ) *+ / FOR THE APPELLANT : / /SHRI MIRAJ D. SHAH -.*+ / FOR THE RESPONDENT : / / SHRI PIYUSH KOLHE /O R D E R [ , ] PER AKBER BASHA, AM THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2001-02 AGAINST ORDER OF CIT (A)- XIV, KOLKATA DATED 06.08.2010 ON THE FOLLOWING GROU NDS :- (1) FOR THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE ASSESSMENT ORDER PASSED WAS IN VIOLATION OF PRINCIPLES OF NATURAL JU STICE HENCE IS BAD IN LAW AND BE QUASHED. (2) FOR THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE LD. CIT(A) ERRED IN NOT CONDONING THE DELAY IN FILING OF THE APPEAL, THE DE LAY BE CONDONED AS THERE WAS REASONABLE GROUNDS FOR THE DELAY. (3) FOR THAT IN THE FACTS AND CIRCUMSTANCES OF THE CAS E LD. CIT(A) AND THE ASSESSING OFFICER ERRED IN IMPOSING PENALTY U/S. 27 1(1)(C) OF THE INCOME TAX ACT, 1961. THE PENALTY BE QUASHED/CANCELLED. 2. AT THE OUTSET, LD. COUNSEL APPEARING ON BEHALF O F THE ASSESSEE SUBMITTED THAT ASSESSEE FILED THE APPEAL BEFORE THE CIT(A) AGAINST THE PENALTY OR DER UNDER SECTION 271(1)(C) WHICH WAS DELAYED BY 22 MONTHS FOR THE REASON THAT THE HUSBAND OF THE ASSESSEE EXPIRED ON 23.11.2004. THE ASSESSEE WAS PASSING THROUGH THE LOT OF DIFFICULTY IN MANAGI NG HER AFFAIRS AFTER THE DEATH OF HER HUSBAND. HENCE, THIS IS A REASONABLE GROUND AND THE CIT(A) S HOULD HAVE CONDONE THE DELAY IN FILING THE ITA NO. 262/KOL/2011 2 APPEAL AND PASSED THE ORDER ON MERITS. THE LD. DEPA RTMENTAL REPRESENTATIVE RELIED ON THE ORDERS OF THE LOWER AUTHORITIES. 3. AFTER HEARING BOTH THE PARTIES, WE FIND THAT HUS BAND OF THE ASSESSEE WAS EXPIRED ON 23.11.2004 AND THE ASSESSEE MUST HAVE BEEN PASSING THROUGH A LOT OF DIFFICULTIES IN MANAGING THE AFFAIRS AFTER THE DEATH OF HER HUSBAND. HENCE, IN O UR VIEW, THE REASON ATTRIBUTED BY THE ASSESSEE IN NOT FILING THE APPEAL IN TIME BEFORE THE CIT [A] WA S APPEARS TO BE REASONABLE ONE. IN VIEW OF THE SAME, WE DIRECT THE LD. CIT (A) TO CONDONE THE DELA Y AND DECIDE THE APPEAL ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. 0 1 2# 3 04 5 ORDER PRONOUNCED IN THE OPEN COURT ON 11. 0 5. 2011. SD/- SD/- [ . . , ] [ , ] [ B. R. MITTAL ] [ AKBER BASHA ] JUDICIAL MEMBER ACCOUNTANT MEMBER 5 / DATED : 11 TH MAY, 2011. 6 -7 87&9 - COPY OF THE ORDER FORWARDED TO: 1. % /APPLICANT- SMT. SEEMA DE SARKAR, C/O. D.J. SHAH & CO., KALYAN BHAWAN, 2, ELGIN ROAD, KOL KATA-700 020. 2 -.*+ / RESPONDENT : INCOME TAX OFFICER/WARD-28(3), KOLKA TA. 3. # / CIT 4. # ( )/ CIT(A) 5. %:3 -# / DR, KOLKATA BENCHES, KOLKATA [ .7 - / TRUE COPY] #2 / BY ORDER ; / !< /DEPUTY/ASSTT. REGISTRAR . [KKC %=> #?< @% /SR.PS]