Shri Anil Gupta, Asansol V. The ITO, Wd-2(1), Asansol, Asansol

ITA 510/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1546 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 01-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANIBRATA DUTTA J
• Section: 143(3)

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.510/KOL/2015 ASSESSMENT YEAR:2009-10 SHRI ANIL GUPTA PROP M/S GUPTA ASSOCIATES, GHANTY GOLI, ASANSOL, PIN-713301 [ PAN NO.AHLPG 9495 M ] / V/S . INCOME TAX OFFICER, WARD-2(1), PARMAR BUILDIG, G.T. ROAD, ASANSOL-713304 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI BANIBRATA DUTTA, ADDL. JCIT-DR ! /DATE OF HEARING 29-06-2017 ! /DATE OF PRONOUNCEMENT 12-07-2017 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-ASANSOL DATED 11.03.2015. A SSESSMENT WAS FRAMED BY ITO WARD-2(1), ASANSOL U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 20.1 2.2011 FOR ASSESSMENT YEAR 2009-10. 2. NONE APPEARED FOR AND ON BEHALF OF ASSESSEE WHEN ITS APPEAL WAS CALLED OUT FOR HEARING, NOR ANY ADJOURNMENT APPLICATION ST ANDS RECEIVED. HENCE, WE ITA NO510/KOL/2015 A.Y. 2009-10 SH A. GUPTA VS. ITO WD-2(1), ASL PAGE 2 PROCEED TO HEAR THIS APPEAL IN PRESENCE OF LD. DR F OR THE REVENUE, SHRI BANIBRATA DUTTA, 3. AT THE OUTSET, IT WAS OBSERVED THAT THE LD. CIT( A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE APPEA L WAS DEFECTIVE. AS SUCH, THE APPEAL BEFORE THE LD. CIT(A) WAS FILED BELATEDLY AN D NO REASON IN THIS REGARD WAS FURNISHED BY THE ASSESSEE IN SPITE OF THE FACT THAT THE DEFECT MEMO WAS ISSUED TO HIM BY THE LD. CIT(A) VIDE LETTER DATED 1 6.02.2015. THE LETTER DATED 16.02.2015 WAS SERVED ON THE ASSESSEE BY SPEED POST EW 752229963 IN DATED 17.2.2015. THEREFORE, THE APPEAL WAS DISMISSED BY L D. CIT(A) VIDE ORDER DATED 11.03.2015. 4. AGAINST THE IMPUGNED EX PARTE ORDER OF LD. CIT(A) ASSESSEE FILED AN APPEAL BEFORE US. THE ASSESSEE BEFORE US SUBMITTED IN GROUNDS OF APPEAL THAT THE APPEAL WAS FILED BELATEDLY DUE TO SOME MEDICAL PROB LEMS. AS SUCH, IT WAS PLEADED IN THE GROUNDS OF APPEAL TO RESTORE THE MAT TER BACK TO LD. CIT(A) FOR FRESH ADJUDICATION ON MERITS. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT( A). 5. ON PERUSAL OF APPELLATE ORDER, WE FIND THAT LD. CIT(A) DISMISSED THE APPEAL AND AFFIRMED THE ACTION OF ASSESSING OFFICER ON TECHNICAL GROUNDS AND WITHOUT MENTIONING ANY REASON FOR CONFIRMING THE SA ME ON MERITS. THE PROVISIONS OF SECTION 250(6) OF THE ACT REQUIRE THE COMMISSIONER (APPEAL) TO DISPOSE OF THE APPEAL IN WRITING WITH REASONING. BU T WE FIND FROM THE IMPUGNED ORDER OF LD. CIT(A) WHO CONFIRMED THE ORDER OF AO W ITHOUT DECIDING THE SAME ON MERIT. WE ALSO FIND IN THE INTEREST OF JUSTICE A ND FAIR PLAY LD. CIT(A) SHOULD HAVE GIVEN ANOTHER OPPORTUNITY TO THE ASSESSEE TO A PPEAR BEFORE HIM TO EXPLAIN HIS POINTS OF CONTENTIONS. THEREFORE, IN THIS VIEW OF THE MATTER AND IN THE INTEREST OF JUSTICE & FAIR PLAY WE ARE INCLINED TO REMIT THE MATTER BACK TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO DECIDE THE ISSUE RAISE D BY ASSESSEE ON MERIT IN ITA NO510/KOL/2015 A.Y. 2009-10 SH A. GUPTA VS. ITO WD-2(1), ASL PAGE 3 ACCORDANCE WITH LAW AND AFTER GIVING REASONABLE OPP ORTUNITY OF BEING HEARD TO ASSESSEE. IT IS NEEDLESS TO SAY THAT THE ASSESSEE S HOULD CO-OPERATE IN THE APPELLATE PROCEEDING. HENCE, THIS GROUND OF ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 12/07/2017 SD/- SD/- (%&') (!&') (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP-SR.PS )&*+ - 12/07/2017 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SHRI ANIL GUPTA, PRO M/S GUPTA ASSOCIATE S, GHANTY GOLI ASANSOL, P IN 713301 2. /RESPONDENT-ITO WARD-2(1), PARMAR BUILDINGG.T. ROAD , ASANSOL-713304 3. **, - / CONCERNED CIT 4. - - / CIT (A) 5. ./0 %%, , , / DR, ITAT, KOLKATA 6. 012 / GUARD FILE. BY ORD ER/ & , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO , ,