Ichini Sanjay Shyam, North 24 Parganas V. ITO, Ward - 51(3), Kolkata, Kolkata

ITA 448/KOL/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6802 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2011
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 16-03-2011
• Court: TRIBUNAL
• Department Lawyers: P P SARKAR
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE . . , ! '# '# '# '# /AND ' # , ! ) [BEFORE HONBLE SHRI S. V. MEHROTRA, AM & HONBLE S RI MAHAVIR SINGH, JM] #$ #$ #$ #$ / I.T.A NO. 448/KOL/2011 %& ''( %& ''( %& ''( %& ''(/ // / ASSESSMENT YEAR: 2006-07 ICHINI SANJAY SHYAM VS. INCOME-TAX OFFICER, WD- 51(3), KOLKATA (PAN-ANMPS 2539 K) ( *+ /APPELLANT ) (,-*+/ RESPONDENT ) *+ . / / FOR THE APPELLANT: N O N E ,-*+ . / / FOR THE RESPONDENT: SHRI P. P. SARKAR 0 / ORDER PER MAHAVIR SINGH, JM/ ' # ' # ' # ' # , ! ! ! ! : THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A)-XXXII, KOLKATA IN APPEAL NO.36/CIT(A)-XXXII/09-10/51(3)/KOL VIDE DATED 03.02 .2010. THE ASSESSMENT WAS FRAMED BY ITO, WARD-51(3), KOLKATA U/S.144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2006-07 VIDE HIS ORDER DA TED 31.12.2008. 2. AT THE OUTSET, IT IS NOTICED THAT THIS APPEAL OF THE ASSESSEE IS BARRED BY LIMITATION BY 22 DAYS AND ASSESSEE HAS FILED CONDONATION PETITION ST ATING THE REASON THAT ASSESSEE RECEIVED THE ORDER OF CIT(A) ON 24.12.2010 AND APPEAL WAS TO BE FILED ON OR BEFORE 22.2.2011 BEFORE ITAT BUT THE ASSESSEE BECAME SERIOUSLY ILL IN THE FIRST WEEK OF JANUARY, 2011 AND HE WAS ADVISED MEDICAL REST AND AFTER RECOVERY ASSESSEE FILED APPE AL ON 16.3.2011. WE FIND THE CAUSE IS REASONABLE AND DELAY OF 22 DAYS IS CONDONED. 3. AT THE OUTSET, IT IS NOTICED THAT NONE WAS PRESE NT BEFORE CIT(A) AND EVEN THE ASSESSMENT WAS FRAMED BY ASSESSING OFFICER IN ABSENCE OF THE A SSESSEE U/S. 144 OF THE ACT. WE FIND THAT THE ASSESSEE WAS NOT REPRESENTED BEFORE NONE OF THE AUTHORITIES, HENCE KEEPING IN VIEW THE PRINCIPLES OF NATURAL JUSTICE ONE MORE OPPORTUNITY CAN BE ALLOWED TO THE ASSESSEE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTIC AL PURPOSES BY SETTING ASIDE THE SAME TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSING OFFICER IS DIRECTED TO FRAME THE ASSESSMENT DE NOVO. APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. 2 ITA 448/K/2011 ICHINI SANJAY SHYAM. A.Y.06-07 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- . . ! ' '' ' # # # # , ! (S. V. MEHROTRA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 1 1 1 1) )) ) DATED 9TH JUNE, 2011 '23 %45 6' JD.(SR.P.S.) 0 . ,7 87'9- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT ICHINI SANJAY SHYAM, 18/1, SOUTH SHYAM ROAD, P>O. NAIHATI, PIN-743 165. 2 ,-*+ / RESPONDENT, ITO, WARD-51(3), KOLKATA. 3 . 0% ( )/ THE CIT(A), KOLKATA 4. 0% / CIT, KOLKATA 5 . '? ,% / DR, KOLKATA BENCHES, KOLKATA -7 ,/ TRUE COPY, 0%@/ BY ORDER, #5 /ASSTT. REGISTRAR .