Biman Paul, Kolkata V. ITO, Ward - 42(3), Kolkata, Kolkata

ITA 429/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2693 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 26-02-2010
• Court: TRIBUNAL
• Department Lawyers: P K MISHRA
• Assessee Lawyers: A K DE
• Keywords: Period of limitation; Reasonable cause; Set aside

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - A , KOLKATA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . , , SHRI C.D. RAO, ACCOUNTANT ME MBER . / I.T.A.NO. 429 /KOL/2010 / ASSESSMENT YEAR 2000 - 01 BIMAN PAUL, 22/6, KALICHARAN GHOSH ROAD, KOLKATA 700 050 AKOPP 5041 N - - - VERSUS - . ITO, WARD 42(3), KOLKATA. ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI A.K.DE, AR / FOR THE RESPONDENT : / SHRI P.K.MISHRA, DR / ORDER . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. THE ASSESSEE HAS FILED THIS APPEAL FOR THE ASSESS MENT YEAR 2000 - 01 AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) 27.11.2009 VIDE WHICH THE LEARNED CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE BY NOT CONDONING THE DELAY AS THE APPEAL WAS FILED AFTER THE PERIOD OF LIMITATION AS PRESC RIBED U/S.249(2) OF THE INCOME - TAX ACT,1961. 2. AT THE TIME OF HEARING, THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE AS WELL AS HIS WIFE WERE SERIOUSLY ILL DURING THE RELEVANT PERIOD AND THEREFORE, THE ASSESSEE COULD NOT ATTEND THE DEPARTMEN T AS WELL AS TO TAKE ACTION ON TIME. HE SUBMITTED THAT THE ASSESSING OFFICER HAS ALSO PASSED THE ASSESSMENT ORDER EXPARTE U/S.144 OF THE ACT. AT THE TIME OF HEARING THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE RELEVANT MEDICAL CERTIFICATES WERE ALSO F ILED BEFORE THE FIRST APPELLATE AUTHORITY. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDERS OF THE AUTHORITIES BELOW BE SET ASIDE. THE LEARNED DR RELIED ON THE ORDER OF THE LEARNED CIT(A). / I.T.A.NO.429 /KOL/2010 2 3. WE HAVE PERUSED THE ORDERS OF THE AUTHORITIES B ELOW AND THE WRITTEN SUBMISSION FILED BY THE ASSESSEE.CONSIDERING THE FACTS ON RECORD, WE ARE SATISFIED THAT THERE WAS A REASONABLE CAUSE FOR NOT ABLE TO TAKE ACTION IN FILING THE APPEAL BEFORE THE LEARNED CIT(A) WITHIN THE PERIOD OF LIMITATION AS PRESCRIB ED U/S.249(2) OF THE ACT. FURTHER, THIS APPEAL IS ARISING OUT OF AN EXPARTE ASSESSMENT MADE BY THE ASSESSING OFFICER U/S.144 OF THE ACT. IN THE INTEREST OF JUSTICE, WE SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW A ND RESTORE THE MATTER TO THE AO WITH A DI RECTION TO PASS A FRESH ASSESSMENT ORDER AFTER CONSIDERING SUCH EVIDENCES AS MAY BE PLACED BEFORE HIM AND GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. WE MAY STATE THAT THE LEARNED AR OF THE ASSESSEE HAS ASSURED THAT THE ASSESSEE WILL COOPERATE THE A SSESSING OFFICER TO ENABLE HIM TO PASS THE ASSESSMENT ORDER. WE MAY FURTHER STATE THAT IF THE ASSESSEE FAILS TO APPEAR BEFORE THE ASSESSING OFFICER AND/OR TO FURNISH THE REQUISITE DOCUMENTS AS MAY BE REQUIRED BY THE ASSESSING OFFICER, THE ASSESSING OFFICER WILL BE AT LIBERTY TO COMPLETE THE ASSESSMENT AS PER LAW ON THE BASIS OF THE MATERIALS BEFORE HIM. 4. IN THE RESULT, THE APPEAL OF THE ASSESEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 08.04.2010 SD/ - SD/ - ( . . ) (C.D. RAO), ACCOUNTANT MEMBER ( . . ), ( B.R.MITTAL ), JUDICIAL MEMBER ( ) DATE : 08.04.2010 ( /) H.K.PADHEE / SNR.PRIVATE SECRETA RY. / I.T.A.NO.429 /KOL/2010 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : BIMAN PAUL, 22/6, KALICHARAN GHOSH ROAD, KOLKATA 700 050. 2 / THE RESPONDENT - ITO, WARD 42(3), KOLKATA. 3. / THE CIT, 4. ( )/ THE CIT(A), 5. / DR, KOLKATA BENCH 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR .