Obaidur Rahaman, Uttar Dinajpur V. ITO, WD-1, RAIGANJ, Uttar Dinajpur

ITA 592/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4553 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 12-05-2015
• Court: TRIBUNAL
• Department Lawyers: SITAL CHANDRA DAS
• Assessee Lawyers: BRIJESH KUMAR SINGH
• Keywords: Opportunity of being heard; Bonafide belief

Judgement Text

I.T.A. NO. 592/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 592 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 OBAIDUR RAHAMAN,................................... .............................APPELLANT VILL. NAMUNIA, KAPASIA, ITAHAR, UTTAR DINAJPUR-733 128 [PAN : APXPR 5807 E] -VS.- INCOME TAX OFFICER,................................ ..............................RESPONDENT WARD-1, RAIGANJ, KARNOJORA, UTTAR DINAJPUR-733 130 APPEARANCES BY: SHRI BRIJESH KUMAR SINGH, ADVOCATE, FOR THE ASSESSE E SHRI SITAL CHANDRA DAS, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 14, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 19, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGUR I DATED 30.01.2015 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESS EE FOR NON- PROSECUTION. 2. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AT THE TIME OF HEARING, THE ASSESSEE HAS FILED AN AFFIDAVIT EXPLAINING THE NON-COMPLIANC E BEFORE THE LD. CIT(APPEALS) AS UNDER:- 1) THAT MY INCOME TAX PERMANENT ACCOUNT NUMBER IS APXPR 5807 E. (2) THAT I HAD FILED AN APPEAL BEFORE THE COMMISSIO NER OF INCOME TAX (APPEALS), JALPAIGURI AGAINST ASSESSMENT ORDER DATED 21.03.2013. I.T.A. NO. 592/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 3 (3) THAT THE APPEAL WAS DISPOSED OF BY THE LD. CIT( A), JALPAIGURI BY PASSING AN EX PARTE ORDER DUE TO NON-APPEARANCE OF ANYONE ON MY BEHALF BEFORE HIM. (4) THAT SHRI NARAYAN SAHA, ADVOCATE, HAVING HIS OF FICE AT SILIGURI, WAS ENGAGED IN THE INSTANT MATTER TO APPEAR BEFORE THE LD. CIT(A) AND I WAS UNDER THE BONAFIDE BELIEF THAT PROPER COM PLIANCES WERE MADE FROM THE END OF SHRI NARAYAN SAHA, ADVOCATE. (5) THAT AFTER RECEIPT OF THE ORDER OF THE LD. CIT( A), IT CAME TO MY KNOWLEDGE THAT COMPLIANCE WERE NOT MADE BY SHRI NAR AYAN SAHA, ADVOCATE DUE TO REASONS NOT KNOWN TO ME. (6) THAT I GIVE AN UNDERTAKING THAT I SHALL MAKE DU E COMPLIANCE IN THE ABOVEMENTIONED CASE IF THE CASE IS SENT BACK TO THE FILE OF THE LOWER AUTHORITIES. KEEPING IN VIEW THE AVERMENTS MADE BY THE ASSESSEE IN THE AFFIDAVIT AS ABOVE, I AM SATISFIED THAT THERE WAS A SUFFICIENT C AUSE FOR THE NON- APPEARANCE ON BEHALF OF THE ASSESSEE BEFORE THE LD. CIT(APPALS) WHEN HIS APPEAL WAS FIXED FOR HEARING FROM TIME OF TIME. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DISMI SSING THE APPEAL OF THE ASSESSEE EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DECIDING THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN IN TH E AFFIDAVIT FILED BEFORE ME, THE ASSESSEE SHALL MAKE DUE COMPLIANCE AND EXTE ND ALL THE POSSIBLE COOPERATION TO THE LD. CIT(APPEALS) IN ORDER TO ENA BLE HIM TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 19, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 19 TH DAY OF AUGUST, 2016 COPIES TO : (1) SHRI OBAIDUR RAHAMAN, VILL. NAMUNIA, KAPASIA, ITAHAR, UTTAR DINAJPUR-733 128 I.T.A. NO. 592/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 3 OF 3 (2) INCOME TAX OFFICER, WARD-1, RAIGANJ, KARNOJORA, UTTAR DINAJPUR-733 130 (3) COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGU RI; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.