Sri Nitin Ramaniklal Panchamia, Kolkata V. ITO, Wd-35(2), Kolkata, Kolkata

ITA 439/KOL/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78244 (ITAT-KOLKATA)
• Duration Of Justice: 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 14-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAKHANLAL SARDARJCIT SRDR
• Assessee Lawyers: SOUMITRA CHOW DHURY
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 439 / KOL / 2014 ASSESSMENT YEAR :2009-10 SRI NITIN RAMANIKLAL PANCHAMIA 25,PALIT STREET, FLAT NO. 2B, KOLKATA 700 019 [ PAN NO.AIZPP 0652N ] V/S . INCOME TAX OFFICER WARD-35(2), KOLKATA, 110, SHANTI PALLY, AAYAKAR BHAWAN, POORVA, KOLKATA 700 107 / APPELLANT .. / RESPONDENT) /BY APPELLANT SHRI SOUMITRA CHOWDHURY , ADVOCATE /BY RESPONDENT SHRI MAKHANLAL SARDAR,JCIT, SR-DR /DATE OF HEARING 03-04-2014 /DATE OF PRONOUNCEMENT 03-04-2014 / // / O R D E R PER SHAMIM YAHYA, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER O F COMMISSIONER OF INCOME TAX (APPEALS)-XX-KOLKATA DATED 14-02-2013 PE RTAINS TO ASSESSMENT YEAR 2009-10. 2. AT THE OUTSET IN THIS CASE, LD. COUNSEL FOR THE ASSESSEE PLEADED THAT ASSESSMENT IN THIS CASE HAS BEEN FRAMED U/S. 144 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). HE FUR THER SUBMITTED THAT LD. CIT(A) HAS PASSED AN EX PARTE ORDER AFTER GIVING ONLY TWO OPPORTUNITIES. HE STAT ED THAT DURING THE RELEVANT PERIOD ASSESSEES WIFE WAS SUFFERING FROM CANCER AND LATER ON SHE DIED AND ASSESSEE HIMSELF WAS SUFFERIN G FROM SEVERAL AILMENTS. HE SUBMITTED THAT IN THESE CIRCUMSTANCES, ASSESSEE WAS NOT IN A POSITION TO ITA NO.439/KOL/2014 A.Y. 2009-10 SH. NITIN R PANCHAMIA V. ITO WD-35(2) KOL PAGE 2 ATTEND THE HEARINGS BEFORE THE AUTHORITIES BELOW. H ENCE, LD. COUNSEL FOR THE ASSESSEE PLEADED THAT AN OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO CANVASS THE CASE PROPERLY BEFORE THE AUTHORITIES BE LOW. 3. LD. SR-DR ON THE OTHER HAND RELIED UPON THE ORDE RS OF AUTHORITIES BELOW. 4. UPON CAREFUL CONSIDERATION WE ARE OF THE CONSIDE RED OPINION THAT THERE WAS REASONABLE CAUSE IN THE ASSESSEE FOR NON-APPEAR ANCE BEFORE AUTHORITIES BELOW. IN THE INTEREST OF JUSTICE AND IN OUR CONSID ERED OPINION, MATTER NEEDS TO BE REMITTED BACK TO THE AUTHORITIES BELOW FOR PROPE R ADJUDICATION AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. ACC ORDINGLY, WE REMIT THE ISSUE BACK TO THE FILE OF ASSESSING OFFICER. 5. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE ST ANDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 03 /04/2014 SD/- SD/- (MAHAVIR SINGH) (SHAMIM YAHYA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 03/04/2014 , , , , -, -, -, -, / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT SRI NITIN RAMANIKLAL PANCHAMIA, FLAT NO. 2B,25, PALIT ST. KOLKATA - 19 2. / RESPONDENT ITO, WARD-35(2), KOLKATA 3. 1 / CONCERNED CIT 4. 1- / CIT (A) 5. , , , / DR, ITAT, KOLKATA 6. 8 / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,