Seikh Babu Mani, Kolkata V. ITO,Ward-49(2), Kolkata, Kolkata

ITA 623/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91957 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 18-04-2012
• Court: TRIBUNAL
• Department Lawyers: K L KANAK
• Assessee Lawyers: MIHIR BANDYOPADHYAY
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI P. K. BANSAL, AM & SHRI MAHAVIR SINGH, JM ] I.T.A NO.6 2 3/KOL/2012 ASSESSMENT YEAR : 200 8 - 0 9 SEIKH BABU MANI VS. INCOME - TAX OFFICER, WD - 49(2), KOL (PAN:AEZPM5576Q) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 20 .05.2015 DATE OF PRONOUNCEMENT: 22 .05.2015 FOR THE APPELLANT: SHRI MIHIR BANDYOPADHYAY, ADVOCATE FOR THE RESPONDENT: SHRI K.L. KANAK, JCIT, SR.DR ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT (A) - XXXI I , KOLKATA VIDE APPEAL NO. 221 /CIT(A) - XXXII / 10 - 11/49(2)/KOL DATED 28 . 06 .2011. ASSESSMENT WAS FRAMED BY ITO, WARD - 49(2) , KOLKATA U/S OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE A CT ) FOR ASSESSMENT YEAR 200 8 - 0 9 VIDE HIS ORDER 31 .12.20 1 0 . 2 . THIS APPEAL BY ASSESSEE IS TIME BARRED BY 96 DAYS AND ASSESSEE HAS FILED CONDONATION PETITION SUPPORTED BY AFFIDAVIT. THE ASSESSEE HAS ALSO FILED MEDICAL CERTIFICATE THAT HE WAS ADVISED MEDICAL REST DURING THE PERIOD. THE ORDER OF CIT(A) WAS SERVED ON TH E ASSESSEE ON 14.10.2011 AND APPEAL WAS FILED BEFORE TRIBUNAL ON 18.04.2012 I.E. DELAYED BY 96 DAYS. THE DUE DATE OF FILING OF APPEAL WAS ON 03.12.2011 WHEREAS THE SAME WAS FILED ON 18.04.2012. AS PER THIS MEDICAL CERTIFICATE, THE ASSESSEE WAS UNDER TREA TMENT FROM 20.05.2011 TO 14.03.2012. IN VIEW OF THE REASONS STATED IN THE PETITION AND AFFIDAVIT, WE CONDONE THE DELAY AND ADMIT THE APPEAL. 3. AFTER GOING INTO THE MERITS OF THE CASE, WE FIND THAT THE CIT(A) S ORDER IS A NON - SPEAKING AND ALSO CRYPTIC O NE . WHEN IT WAS POINTED OUT TO LD. SR. DR HE FAIRLY CONCEDED THAT THE CIT(A) OUGHT TO HAVE PASSED A SPEAKING ORDER AFTER ADJUDICATING 2 ITA NO. 6 2 3 /K/201 2 SEIKH BABU MANI AY 200 8 - 0 9 THE ISSUE ON MERITS. HENCE, IN ENTIRETY THE MATTER CAN BE RESTORED BACK TO HIS FILE FOR PASSING A SPEAKING ORDER. TO TH IS PROPOSITION, LD. COUNSEL FOR THE ASSESSEE HAS NOT OBJECTED AND HE FAIRLY CONCEDED THAT THE ISSUE CAN BE REMITTED TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION BY PASSING A SPEAKING ORDER. 4. IN TERM OF THE ABOVE, WE SET ASIDE THE ORDER OF CIT(A) AND RES TORE THE MATTER BACK TO HIS FILE SO THAT HE CAN ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUES ON MERITS BY PASSI NG A SPEAKING ORDER. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF A SSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6 . ORDER IS PRONOUNCED IN THE OPEN COURT . S D / - S D / - (P. K. BANSAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 2 N D MAY, 2015 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT SEIKH BABU MANI, MANDAL GANTHI, MISTRIPARA, AIRPORT, KOLKATA - 700 057 2 RESPONDENT ITO, WARD - 49(2), KOLKATA 3 . THE CIT(A), KOLKATA 4. 5. CIT, KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .