Maina Devi Sonthalia, Malda V. ITO, WD-2, MALDA, Malda

ITA 482/KOL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99713 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 24-04-2015
• Court: TRIBUNAL
• Department Lawyers: K K TRIPATHI
• Assessee Lawyers: NARAYAN MONDAL
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANESH, AM ] S.P. NO. 19/KOL/2015 IN I.T.A NO. 482 /KOL/201 5 ASSESSMENT YEAR : 20 11 - 1 2 & I.T.A NO. 482 /KOL/201 5 ASSESSMENT YEAR : 20 11 - 12 MAINA DEVI SONTHALIA VS. INCOME - TAX OFFICER, WD - 2, MALDA (PAN: A QZPS8807L ) ( APPLICANT/ APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 2 1 .0 8 .2015 DATE OF PRONOUNCEMENT: 21 . 0 8 . 2015 FOR THE APPELLANT: S HRI NARAYAN MONDAL, ADVOCATE FOR THE RESPONDENT: S HRI K. K. TRIPATHI, JCIT, SR. DR ORDER PER SHRI MAHAVIR SINGH, JM: BY WAY OF THIS STAY PETITION ASSESSEE HAS REQUESTED FOR STAY OF OUTSTANDING DEMAND OF RS.4,47,250/ - . ASSESSEE HAS ALSO FILED T HIS APPEAL , WHICH IS ARISING OUT OF ORDER OF CIT(A) , JALPAIGURI IN APPEAL NO. 352 / CIT(A) / JAL/13 - 14 DATED 3 0 . 0 1.201 5 . ASSESSMENT WAS FRAMED BY ITO, WARD - 2, MALDA U/S. 14 4 OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR AY 20 11 - 1 2 VIDE ITS ORDER DATED 2 3 . 0 1.20 1 4 . FOR THE SAKE OF BREVITY, WE DISPOSE OF BOTH THE APPEAL AND THE STAY PETITION TOGETHER. 2. AT THE TIME OF HEARING OF STAY PETITION, LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE ORDER OF CIT(A) WHEREIN HE DISMISSED THE APPEAL AS UNADMITTED IN VIEW OF THE FOLLOWING OBSERVATIONS: 4. CONCLUSION IT IS SEEN THAT THE APPEAL IS FILED BEYOND THE TIME PRESCRIBED AND NO APPLICATION FOR CONDONATION OF DELAY HAS BEEN MADE. THE ASSESSEE HAS NOT MADE ANY SUBMISSION IN SUPPORT OF GROUNDS OF APPEAL TAKEN. IN VIEW OF THESE, THE APPEAL OF THE ASSESSEE IS DISMISSED. LD. COUNSEL FOR THE ASSESSEE ALSO STATED THAT WITHOUT PROVIDING ANY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE THIS APPEAL WAS DISMISSED. HE NARRATED THE FACTS THAT THERE IS NO DELAY IN FILING OF APPEAL BY ASSESSEE BEFORE CIT(A) AND HE STATED THAT THE ASSESSMENT ORDER WAS RECEIVED BY ASSESSEE ON 14.02.2014 AND APPEAL BEFORE CIT(A) WAS FILED ON 14.03.2014, WHICH IS WITHIN THIRTY DAYS TIME LIMIT PRESCRIBED U/S. 2 49(2) OF THE ACT. 2 S.P. NO. 19/K/2015 IN ITA NO. 482 /K/201 5 MAINA DEVI SONTHALIA AY 20 11 - 1 2 ACCORDING TO HIM, THERE IS NO DELAY AT ALL IN FILING THE APPEAL AND CIT(A) HAS ERRED IN DISMISSING THE APPEAL ON THIS COUNT. 3 . ON QUERY FROM THE BENCH, LD. SR. DR SHRI K. K. TRIPATHI, JCIT COULD NOT ANSWER AND HE FAIRLY CONCEDED THAT APPEAL CAN BE TAKEN UP FOR HEARING AND CAN BE SET ASIDE TO THE FILE OF CIT(A) FOR ADJUDICATION ON MERITS. ON THIS PROPOSAL, LD. COUNSEL FOR THE ASSESSEE ALSO FAIRLY AGREED. 4 . WE HAVE HEARD RIVAL CONTENTIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. ADMITTEDLY, THE FACTS ARE CLEA R THAT THE CIT(A) HAS DISMISSED THE APPEAL FIRST OF ALL EX PARTE AND ON DELAY. WE FIND THAT THERE IS NO DELAY IN FILING OF APPEAL BY ASSESSEE BEFORE CIT(A) FOR THE REASON THAT THE ASSESSMENT ORDER WAS RECEIVED BY ASSESSEE ON 14.02.2014 AND APPEAL WAS FILE D ON 14.03.2014. WHEN THIS FACT WAS CONFRONTED TO LD. SR. DR, HE CONCEDED THE POSITION. IT IS ADMITTED THAT THERE IS NO DELAY IN FILING OF APPEAL BEFORE CIT(A). IN THE CIRCUMSTANCES, WE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO THE FI LE OF CIT(A) FOR ADJUDICATION AFRESH AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. STAY PETITION OF ASSESSEE HAS BECOME INFRUCTUOUS SINCE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, THE STAY PETITION OF ASSESSEE IS DISMISSED AND APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6 . ORDER IS PRONOUNCED IN THE OPEN COURT . S D / - S D / - ( M. BALAGANESH ) (MAHAVIR SINGH) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED : 21ST AUGUST , 201 5 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT SMT. MAINA DEVI SONTHALIA, VILL & PO KALIACHAK, DIST. MALDA - 732201 2 RESPONDENT ITO, WARD - 2, MALDA 3 . THE CIT (A), JALPAIGURI 4. 5. CIT JALPAIGURI DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .