Subrata Paul, Kolkata V. I.T.O Wd - 28(3),kolkata, Kolkata

ITA 710/KOL/2013

• Counselvise Citation: 71023514 RSA 2013
• Duration Of Justice: 2 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 03-04-2013
• Court: TRIBUNAL
• Department Lawyers: D LA HIRIJCIT
• Assessee Lawyers: VARSHA JALAN LD
• Keywords: Principle of natural justice; Condonation of delay
• Section: 143(3)

Judgement Text

ITA NO. 710/KOL/20113-C-AM SHRI SUBRATA PAUL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, K OLKATA BEFORE : SHRI MAHAVIR SINGH,JUDICIAL MEMBER, AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA NO. 710/KOL/2013 A.Y 2007-08 SUBRATA PAUL VS. INCOME TAX OFFICER PAN: AFVPP 9121M WARD 28(3), KOLKATA (APPELLANT/ASSESSEE) (RESPONDENT/DEPARTMENT) FOR THE ASSESSEE/ SMT. VARSHA JALAN, ADVOCAT E, LD.AR FOR THE DEPARTMENT/: SHRI D. LA HIRI,JCIT, SR.DR DATE OF HEARING: 26-11 -2015 DATE OF PRONOUNCEMENT: 4 -12-2 015 ORDER SHRI M.BALAGANESH, AM : THIS APPEAL OF THE ASSESSEE ARISES OUT OF THE ORDE R PASSED BY THE LEARNED CIT(A), XIV, KOLKATA IN APPEAL NO. 384/CIT(A)-XIV/0 9-10 FOR THE ASST YEAR 2007- 08 DATED 29-01-2013 AGAINST THE ORDER OF ASSESSMENT PASSED BY THE LEARNED AO U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE ACT). 2. THE ASSESSEE HAS RAISED THE FOLLOWING GRO UNDS OF APPEAL BEFORE US:- 1. THAT THE LD.CIT(APPEALS) XIV/KOL HAS REJECTED C ONDONATION PRAYER FOR DELAYED SUBMISSION OF THE APPEAL WITHOUT CONSIDERING THE FACTS AND CIRCUMSTANCES. ACCORDINGLY, THE APPEAL WA S NOT ADMITTED. THE LD. CIT(APPEALS) XIV/KOL PASSED THE ORDER DISMI SSING THE APPEAL. 2. THAT THE APPEAL MAY KINDLY BE REMANDED TO THE LD . CIT(APPEALS) XIV/KOL FURTHER HEARING. 3. THAT THE APPEAL FILED FOR NATURAL JUSTICE. 3. THE BRIEF FACTS OF THIS ISSUE IS THAT THE ASSES SEE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME FOR THE ASST YEAR 2007-08 ON 31.3. 2008 DECLARING TAXABLE INCOME OF ITA NO. 710/KOL/20113-C-AM SHRI SUBRATA PAUL 2 RS. 2,04,000/-. THE ASSESSMENT WAS COMPLETED BY TH E LEARNED AO U/S 143(3) OF THE ACT ON 21.12.2009 MAKING VARIOUS ADDITIONS AND ASSE SSING THE TAXABLE INCOME AT RS. 29,52,800/-. THE ASSESSEE CHALLENGED THIS ORDER BY PREFERRING AN APPEAL BEFORE THE LEARNED CITA. THIS APPEAL WAS DELAYED BY 16 DAYS B Y THE ASSESSEE. IT WAS EXPLAINED BY THE ASSESSEE THAT HE WAS SUFFERING FROM INFECTIV E HEPATITIS AND COULD NOT ATTEND TO ANY OFFICIAL WORK DUE TO HIS ILLNESS AND HENCE COUL D NOT FILE THE APPEAL IN TIME. THE LEARNED CITA REFUSED TO CONDONE THE DELAY OF 16 DAY S AND DISMISSED THE APPEAL AS UNADMITTED. AGGRIEVED, THE ASSESSEE IS IN APPEAL B EFORE US. 4. THE LEARNED AR PRODUCED THE COPY OF THE PETITI ON FILED BEFORE THE LEARNED CITA FOR EXPLAINING THE DELAY IN FILING THE APPEAL DUE TO ILLNESS SINCE 20.1.2010 TO 5.2.2010 AND PRAYED FOR DIRECTION TO LEARNED CITA F OR CONDONATION OF DELAY. ON SPECIFIC QUERY FROM THE BENCH, THE LEARNED DR ALSO GAVE HIS NO OBJECTION FOR CONDONATION OF DELAY AND ACCORDINGLY IN THE INTERES T OF JUSTICE, WE DIRECT THE LEARNED CITA TO CONDONE THE DELAY AND ADJUDICATE THE ISSUES ON MERITS AND PASS ORDER IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON 4 / 1 2 /2015 SD/- ( MAHAVIR SINGH, JUDICIAL MEMBER ) SD/- (M. BALAGANESH, ACCOUNTANT MEMBER) DATE 4 /12/2015 ITA NO. 710/KOL/20113-C-AM SHRI SUBRATA PAUL 3 1. . THE ASSESSEE: SHRI SUBRATA PAUL 599 D.H ROAD, KOL- 34. 2 THE RESPONDENT-THE I T O W 28(3) AAYKAR BHAVAN, DA KSHIN 2 GARIAHAT ROAD, KOL-68. 3 / THE CIT, 4.THE CIT(A) 5 . DR, KOLKATA BENCH 6 . GUARD FILE . TRUE COPY, BY ORDER, ASSTT REGISTRAR COPY OF THE ORDER FORWARDED TO:-