Shri Sanjay Kumar Saha, Nadia V. ACIT, Circle-Nadia, Nadia

ITA 714/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8065 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 07-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K RAKSHIT
• Assessee Lawyers: AVIJIT DEY

Judgement Text

I.T.A. NO.:714/ KOL. / 2012 ASSESSMENT YEAR : 2004-05 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER), AND SHRI MAHAVIR SINGH (JUDICIAL MEMBER) I.T.A. NO.: 714/ KOL. / 2012 ASSESSMENT YEAR : 2004-05 SRI SANJAY KUMAR SAHA,....APPELLANT AZAD HIND SARAK, GHURNI, KRISHNANAGAR, DIST. NADIA-741 103 [PAN : ALOPS 6364 A] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,....RESPOND ENT, CIRCLE-NADIA. APPEARANCES BY: SHRI AVIJIT DEY, A.R., FOR THE APPELLANT SHRI D.K. RAKSHIT, SR. DR. FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : OCTOBER 03, 2012 DATE OF PRONOUNCING THE ORDER : OCTOBER 1 2, 2012 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF COMMISSIONER OF INCOME TAX (APPEALS) S ORDER DATED 6 TH MARCH, 2012, IN THE MATTER OF PENALTY U/S. 271(1)(C ) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2004-05. 2. GRIEVANCES RAISED BY THE ASSESSEE ARE AS FOLLOW :- (1) FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) WAS NOT JUSTIFIED IN PASSING A N EXP[ARTE ORDER. I.T.A. NO.:714/ KOL. / 2012 ASSESSMENT YEAR : 2004-05 PAGE 2 OF 3 (2) FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) OUGHT TO HAVE DELETED THE PENA LTY OF RS.1,88,627/- IMPOSED BY THE A.O. U/S. 271(1)(C) TH OUGH THE ASSESSEE HAD NEITHER CONCEALED THE PARTICULARS OF H IS INCOME NOR FURNISHED ANY INACCURATE PARTICULARS OF HIS INC OME. 3. THE IMPUGNED APPELLATE ORDER IS EXPARTE AND IT D ISMISSES THE APPEAL SUMMARILY FOR WANT OF PROSECUTION. THE CASE WAS FIXED FOR HEARING ON 15.01.2010, 21.01.2010, 08.10.2010 AND 0 6.03.2012 BUT NONE HAD APPEARED FOR THE ASSESSEE. IT WAS IN THIS BACKD ROP THAT THE CIT(APPEALS) ASSUMED THAT THE ASSESSEE IS NOT PURSU ING THE MATTER FURTHER, AND DISMISSED THE APPEAL SUMMARILY WITHOUT DISCUSSING MERITS OF THE CASE. AGGRIEVED, ASSESESE IS IN APPEAL BEFOR E US. 4. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PE RUSED THE MATERIAL ON RECORD, WE ARE OF THE CONSIDERED VIEW T HAT THE MATTER SHOULD BE REMITTED BACK TO THE FILE OF THE CIT(APPE ALS) FOR ADJUDICATION ON MERITS. WHILE DOING SO, THE CIT(APPEALS) SHALL A LSO GIVE A DUE AND FAIR OPPORTUNITY OF HEARING TO THE ASSESSEE, AND DE AL WITH HIS ARGUMENT, IF ANY, BY WAY OF A SPEAKING ORDER. WE MAY ADD THAT IT IS NOT OPEN TO CIT(APPEALS) TO DECIDE THE MATTER SUMMARILY WITHOUT DISCUSSING MERITS ON THE CASE, AND IT IS FOR THIS REASON, MATT ER HAS BEEN SENT BACK TO CIT(APPEALS). 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH OCTOBER, 2012. SD/- SD/- MAHAVIR SINGH PRAMOD KUMAR (JUDICIAL MEMBER) (ACC OUNTANT MEMBER) KOLKATA, THE 12 TH DAY OF OCTOBER, 2012 I.T.A. NO.:714/ KOL. / 2012 ASSESSMENT YEAR : 2004-05 PAGE 3 OF 3 COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.