Hanuman Tea Co. Ltd., Kolkata V. ACIT, Central Circle - XX, Kolkata, Kolkata

ITA 361/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2688 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 17-02-2010
• Court: TRIBUNAL
• Assessee Lawyers: VIKASH SURANA
• Keywords: Reasonable cause

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - A , CALCUTTA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . , , SHRI C.D. RAO, ACCOUNTANT M EMBER . / I.T.A.NO S . 361 AND 362/KOL/2010 / ASSESSMENT YEAR S 2002 - 03 AND 2003 - 04 HANUMAN TEA CO., LTD., FMC FORTUNA, 234/3A, AJC BOSE ROAD, KOLKATA 700 020 AAACH 6868 G - - - VERSUS - . ACIT, CENTRAL CIRCLE XX, KOLKATA. ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI VIKASH SURANA, AR / FOR THE RESPONDENT : / SHRI VINAY KUMAR , DR / ORDER . . , SHRI B.R.MITTAL, JUDICIAL MEM BER. THE ASSESSEE HAS FILED THESE TWO APPEALS FOR THE ASSESSMENT YEARS 2002 - 03 AND 2003 - 04 AGAINST EXPARTE ORDERS PASSED BY THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) BOTH DT.15.12.2009. 2. AT THE TIME OF HEARING, THE LEARNED AR OF THE ASSESSEE SUB MITTED THAT THE ASSESSEE COULD NOT PUT APPEARANCE BEFORE THE LEARNED CIT(A) DUE TO LABOUR DISTURBANCE AT TEA GARDEN AT TEJPUR, ASSAM AND THE ASSESSEE ALSO FILED THE APPLICATION BEFORE THE LEARNED CIT(A) FOR ADJOURNMENT AND RE - FIXING THE APPEALS AFTER THIRD WEEK OF OCTOBER, 2009. HOWEVER, THE LEARNED CIT(A) WITHOUT CONSIDERING THE REASONABLE CAUSE, STATED BY THE ASSESSEE, DISMISSED THE APPEALS OF THE ASSESSEE WITHOUT GIVING DUE OPPORTUNITY OF HEARING. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE IMPUGNE D ORDERS OF THE LEARNED CIT(A) BE SET ASIDE AND THE APPEALS BE DIRECTED TO BE DISPOSED OF AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE LEARNED DR SUBMITTED THAT HE HAS NO OBJECTION IF THE MATTER IS RESTORED TO THE LEARNED CIT(A) TO DECIDE T HE APPEALS AFRESH. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNED REPRESENTATIVES OF THE PARTIES AND HAVE PERUSED THE ORDERS OF THE AUTHORITIES BELOW. WE HAVE ALSO PERUSED / I.T.A.NOS.361 AND 362/KOL/2010 2 THE LETTER OF THE ASSESSEE DT.10.8.2002, COPY PLACED AT PAGES 22 TO 25 OF THE PB VIDE WHICH THE ASSESSEE DECLARED LOCK OUT AND SUSPENSION OF THE WORK AT ITS TEA GARDEN. CONSIDERING THE ABOVE FACTS AND THE SUBMISSIONS OF THE LEARNED REPRESENTATIVES OF THE PARTIES, WE IN THE INTEREST OF JUSTICE, SET ASIDE THE IMPUGNED ORDERS OF THE LE ARNED CIT(A) AND RESTORE THE APPEALS TO HIM WITH A DIRECTION THAT THE LEARNED CIT(A) WILL DECIDE THE APPEALS FOR BOTH THE AYS UNDER CONSIDERATION AFRESH AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE PARTIES AND CONSIDERING SUCH MATERIAL AS MAY BE PLACED B EFORE HIM. WE MAY STATE THAT IF THE ASSESSEE FAILS TO COOPERATE, THE LEARNED CIT(A) WILL BE AT LIBERTY TO DECIDE THE APPEALS ON THE BASIS OF MATERIAL BEFORE HIM. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE FOR THE ASSESSMENT YEARS 2002 - 03 AND 200 3 - 0 4 ARE ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 05.04.2010 SD/ - SD/ - ( . . ) (C.D. RAO), ACCOUNTANT MEMBER ( . . ), ( B.R.MITTAL ), JUDICIAL MEMBER ( ) DATE : 05.04.2010 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : HANUMAN TEA CO., LTD., F MC FORTUNA, 234/3A, AJC BOSE ROAD, KOLKATA 700 020. 2 / THE RESPONDENT - ACIT, CENTRAL CIRCLE XX, KOLKATA. 3. / THE CIT, 4. ( )/ THE CIT(A), 5. / DR, KOLKATA BENCH 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR . ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY.