Anjusree Banerjee, Kolkata V. ITO, Ward - 51(4), Kolkata, Kolkata

ITA 643/KOL/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83040 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 12-08-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 28-04-2011
• Court: TRIBUNAL
• Department Lawyers: MADHU MALATI GHOSH
• Assessee Lawyers: DILIP KUMAR SAHA
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B , KOLKATA [BEFORE HONBLE SRI SHAMIM YAHYA, AM & HONBLE SR I GEORGE MATHAN, JM] ITA NO.643/KOL/2011 ASSESSMENT YEAR : 2001-02 ( APPELLANT ) (RESPONDENT) ANJUSREE BANERJEE `.. -VS- I.T.O., WARD-51(4), KOLKATA KOLKATA (PAN:ACZPB 7555 Q) FOR THE APPELLANT SHRI DILIP KUMAR SAHA, ADVOCATE FOR THE RESPONDENT SMT.MADHU MALATI GHOSH, JCIT, SR.DR DATE OF HEARING : 12.08.2014 DATE OF PRONOUNCEMENT : 12. 08.2014. ORDER PER SHRI SHAMIM YAHYA, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST OR DER OF LD. C.I.T.(A)- XXXII, KOLKATA DT. 23.08.2010 AND PERTAINS TO ASSESSMENT Y EAR 2001-02. 2. AT THE THRESHOLD IT IS NOTED THAT THERE IS A DE LAY OF 89 DAYS IN FILING THE APPEAL. ASSESSEE HAS FILED A CONDONATION PETITION. IN THIS PETITION IT HAS BEEN URGED THAT ASSESSEES HUSBAND DIED AFTER LONG ILLNESS. AFTER T HE DEATH OF HER HUSBAND ASSESSEE HAS BEEN SUFFERING FROM VARIETY OF ILLNESS. IT HAS BEEN PRAYED THAT THESE ARE THE REASONS FOR THE DELAY. UPON CAREFUL CONSIDERATION WE CONDONE TH E DELAY IN FILING THE APPEAL AND WE ADMIT THE APPEAL. 3. WE NOTE THAT THE ASSESSEE HAS FILED REVISED GRO UNDS WHICH READ AS UNDER :- THAT THE REOPENING OF THE ASSESSMENT BY THE LD.A. O, FOR THE A/Y.2001-02 WAS MADE ON MERE SUSPICION AND SURMISE NOT ON FIRM BELIEF THAT INCOME HAS ESCAPED ASSESSMENT. THAT THE ASSESSMENT ORDER WAS PASSED BY THE LD.AO WITHOUT DISPOSING OF THE OBJECTION RAISED BY THE APPELLANT BY A SPEAKING ORD ER. ITA.NO.643/KOL/2011 ANJUSREE BANERJEE A.YR.2001-02 2 THAT THE APPELLANT CRAVES LEAVE TO ADD, TO ALTER, AMEND, MODIFY, SUBSTITUTE, DELETE AND/OR RESCIND ALL OR ANY OF THE GROUND OF APPEAL O N OR BEFORE THE FINAL HEARING, IF NECESSARY SO ARISES. SO, THE ORDER PASSED BY THE AUTHORITIES BELOW IS E RRONEOUS UNLAWFUL AND UNWARRANTED. 4. WE HAVE HEARD BOTH THE COUNSEL AND CAREFULLY PE RUSED THE RECORDS. WE FIND THAT ASSESSEE HAS RAISED AN OBJECTION THAT THE ASSESSMEN T ORDER WAS PASSED BY AO WITHOUT DISPOSING OF THE OBJECTION RAISED BY ASSESSEE BY A SPEAKING ORDER. WE NOTE THAT THIS IS CASE OF REOPENING. AS PER THE DECISION OF THE HONB LE APEX COURT IN THE CASE OF GKN DRIVE SHAFTS (INDIA) LTD. VS ITO IN APPEAL (CIVIL)N O.7731 OF 2002 DATED 25 TH NOVEMBER, 2002 IT HAS BEEN HELD AS UNDER :- WE SEE NO JUSTIFIABLE REASON TO INTERFERE WITH THE ORDER UNDER CHALLENGE. HOWEVER, WE CLARIFY THAT WHEN A NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT IS ISSUED, THE PROPER COURSE OF ACTION FOR THE NOTICE IS TO FILE RETURN A ND IF HE SO DESIRES, TO SEEK REASONS FOR ISSUING NOTICES. THE ASSESSING OFFICER IS BOUND TO FURNISH REASONS WITHIN A REASONABLE TIME. ON RECEIPT OF REASONS, THE NOTICE IS ENTITLED TO FILE OBJECTIONS TO ISSUANCE OF NOTICE AND THE ASSESSING OFFICER IS BOUND TO DISPOSE OF TH E SAME BY A SPEAKING ORDER. IN THE INSTANT CASE, AS THE REASONS HAVE BEEN DISCLOSED IN THESE PROCEEDINGS, THE ASSESSEE OFFICER HAS TO DISPOSE OF THE OBJECTIONS, IF FILED, BY PASSING A SPEAKING ORDER BEFORE PROCEEDING WITH THE ASSESSMENT. HERE WE NOTE THAT IT IS ENCUMBENT UPON AO TO SUPPLY REASONS FOR REOPENING AND DISPOSE OFF ASSESSEES OBJECTION IN THIS REGARD. 4.1. ACCORDINGLY FOLLOWING THE PRECEDENT WE REMIT T HE ISSUE TO THE FILE OF AO. AO SHALL CONSIDER THE ISSUE AFRESH AFTER DISPOSING OF THE ASSESSEES OBJECTION BY A SPEAKING ORDER IN ACCORDANCE WITH THE DECISION OF THE HONBL E APEX COURT. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE S TANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 12.08.2014. SD/- SD/- [ GEORGE MATHAN ] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 12.08.2014. R.G.(.P.S.) ITA.NO.643/KOL/2011 ANJUSREE BANERJEE A.YR.2001-02 3 COPY OF THE ORDER FORWARDED TO: 1. ANJUSREE BANERJEE, CL-202, SEC-II, SALT LAKE CITY, KOLKATA-700091. 2 I.T.O., WARD-51(4), KOLKATA. 3 . CIT(A)-XXXII, KOLKATA 4. CI T KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES