Fahim Alam Chowdhury, Kolkata V. ACIT, Circle - 31, Kolkata, Kolkata

ITA 461/KOL/2009

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8082 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 27-03-2009
• Court: TRIBUNAL
• Department Lawyers: K N JANA
• Assessee Lawyers: S K TULSIYAN
• Section: 144

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , /AND , . . !' ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM ] # # # # / I.T.A NO. 461/KOL/2009 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR: 2003-04 FAHIM ALAM CHOWDHURY VS. ASSISTANT COMMISSIONER OF INCOME-TAX, (PAN:ACDPC2852P) CIRCLE-31, KOLKATA. ()* /APPELLANT ) (+,)*/ RESPONDENT ) DATE OF HEARING: 23.10.2012 DATE OF PRONOUNCEMENT: 25.10.2012 FOR THE APPELLANT: SHRI S. K. TULSIYAN FOR THE RESPONDENT: SHRI K. N. JANA, SR. DR !- / ORDER PER MAHAVIR SINGH, JM ( , , , , ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XIX, KOLKATA IN APPEAL NO. 125/CIT(A)-XIX/ACIT,CIR-31,KOL/07-08 DATED 02.02.20 09. ASSESSMENT WAS FRAMED BY ACIT, CIR-31, KOLKATA U/S. 144 OF THE INCOME-TAX ACT, 196 1 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2003-04 VIDE HIS ORDER DATED 27.12. 2005. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE ARGU ED THAT CIT(A) HAS DISMISSED THE APPEAL OF ASSESSEE AS UNADMITTED FOR THE REASON THAT HE HA S NOT CONDONED THE DELAY IN FILING THE APPEAL. ACCORDING TO CIT(A), THE ASSESSMENT ORDER FOR THE R ELEVANT AY 2003-04 WAS SERVED ON THE ASSESSEE ON 06.01.2006 AND ASSESSEE WAS REQUIRED TO FILE APPEAL ON OR BEFORE 05.02.2006 BUT ULTIMATELY THE APPEAL WAS FILED ON 19.09.2007 I.E. MORE THAN ONE AND HALF YEAR OF DUE DATE. THE CIT(A) HAS TAKEN A REMAND REPORT FROM AO THAT WHEN THE ASSESSMENT ORDER WAS SERVED ON THE ASSESSEE AND AO HAS REPORTED VIDE REMAND REPORT DAT ED 17.01.2008 THAT THE ASSESSMENT ORDER AND NOTICE OF DEMAND DT. 27.12.2005 WAS SERVED ON 0 6.01.2006 TO AFREEN SHAMS I.E. SISTER OF THE ASSESSEE ON THE GIVEN ADDRESS. LD. COUNSEL FOR THE ASSESSEE BEFORE US CONTENDED TH AT THE ASSESSEE HAS RECEIVED CERTIFIED COPIES OF ASSESSMEN T ORDER AND DEMAND NOTICE FOR THE AY 2003- 04 ONLY ON 22.08.2007. HE STATED THAT DURING DECEM BER 2005 ASSESSEE WAS OUT OF INDIA ON HAJ PILGRIMAGE TO THE HOLY CITY OF MECCA AND REACHED DU RING SECOND WEEK OF JANUARY, 2006. THE ASSESSEE WAS GIVEN TO UNDERSTAND DURING 21.03.2007 BY THE AO THAT DEMAND FOR THE AY 2003- 2 ITA 461/K/2009 FAHIM ALAM CHOWDHURY A.Y. 03-04 04 IS PENDING BUT ASSESSEE WAS NOT AWARE ABOUT THIS FACT. WHEN THIS WAS ENQUIRED BY THE REPRESENTATIVE OF THE ASSESSEE, IT WAS STATED THAT THE ASSESSMENT ORDER WAS SERVED ON SOMEONE OTHER THAN THE ASSESSEE WHEN HE WAS NOT IN INDIA. ACCORDING TO ASSESSEE, THIS ASSESSMENT ORDER WAS NEVER HANDED OVER TO HIM FOR TAKING ANY ACTION BY THE PERSON TO WHOM IT WAS SERVED. EVEN ASSESSEE DENIED SERVICE ON HIS SISTER AFREEN SHAMS. HOWEVER, LD. COUNSEL FOR THE ASSESSEE STATED THAT EVEN THE ASSESSMENT WAS FRAMED U/S. 144 OF THE ACT I.E. EX PARTE ASSESSMENT AND THE CIT(A) HAS NOT CONDONED THE DELAY. EVEN OTHERWISE, THERE IS A DELAY FOR ONE AND HALF YEAR, WE ARE OF THE VIEW THAT IN THE INTEREST OF SUBSTANTIAL JUSTICE, THE DELAY SHOULD BE CONDONED, IN THE GIVEN FACTS AND CIRCUMSTANCES OF THE CASE, AND APPE AL BE ADMITTED. HENCE, WE CONDONE THE DELAY AND DIRECT THE CIT(A) TO ADMIT THE APPEAL AND ADJUDICATE THE ISSUES ON MERITS. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCT., 2012. SD/- SD/- . . !' , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( ' ' ' ') )) ) DATED : 25TH OCTOBER, 2012 ./ $01 2 JD.(SR.P.S.) 3 ITA 461/K/2009 FAHIM ALAM CHOWDHURY A.Y. 03-04 !- 3 +4 5!4&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT FAHIM ALAM CHOWDHURY, 46G/1, GORACHAND ROAD, KOLKATA-700 014. 2 +,)* / RESPONDENT ACIT, CIRCLE-31, KOLKATA. 3 . -$ ( )/ THE CIT(A), KOLKATA 4. 5. -$ / CIT KOLKATA 4<= +$ / DR, KOLKATA BENCHES, KOLKATA ,4 +/ TRUE COPY, !-$>/ BY ORDER, 1 /ASSTT. REGISTRAR .