Seema Chowdhary, Kolkata V. ITO, Ward - 31(2), Kolkata, Kolkata

ITA 755/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9283 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2011
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 16-04-2010
• Court: TRIBUNAL
• Department Lawyers: S K MALAKAR
• Assessee Lawyers: A K CHACHAN
• Section: 143(3)

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , , , , , /AND , . . !' ) [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE SRI C. D. RAO, AM] # # # # / I.T.A NO. 755/KOL/2010 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR : 2004-05 SEEMA CHOWDHARY VS INCOME TAX OFFICER, WD-31(2 ),KOLKATA. (PAN-ACSPC 7138 B) ( )* /APPELLANT ) (+,)*/ RESPONDENT ) FOR THE APPELLANT: SHRI A. K. CHACHAN FOR THE RESPONDENT: SHRI S. K. MALAKAR !- / ORDER PER MAHAVIR SINGH, JM ( , , , , ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A)-XIX, KOLKATA IN APPEAL NO.380/CIT(A)-XIX/ITO, WD.31(2)/08-09 VIDE O RDER DATED 05.01.2010. THE ASSESSMENT WAS FRAMED BY ITO, WARD-31(2), KOLKATA U /S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASS ESSMENT YEAR 2004-05 VIDE HIS ORDER DATED 28.12.2006. THE PENALTY UNDER DISPUTE WAS LE VIED BY ITO, WARD-31(2), KOLKATA U/S 271(1)(C) OF THE ACT VIDE HIS ORDER DATED 18.09 .2008. 2. THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE I S AGAINST THE ORDER OF CIT(A) IS THAT, HE HAS NOT PROVIDED OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE AND ALSO ERRED IN DISMISSING THE APPEAL IN LIMINE, WITHOUT DELIBERATI NG ON MERITS. FOR THIS, THE ASSESSEE HAS RAISED THE FOLLOWING TWO GROUNDS: 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A), RANGE- VI WAS UNJUSTIFIED IN NOT ALLOWING THE ASSESEE PRO PER OPPORTUNITY TO APPEAR AND PLEAD HER GROUNDS OF APPEAL. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) RANGE-VI WAS UNJUSTIFIED IN NOT DELETING THE PENALTY IMPOS ED U/S. 271(1)(C) OF RS.13000/- ITA 755/K/2010 SEEMA CHOWDHARY AY 04-05 3. WE HAVE HEARD RIVAL CONTENTIONS AND GONE THROUG H FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND FROM THE ORDER OF CIT(A), THAT T HE SAME WAS DISMISSED IN LIMINE. WE FAILED TO UNDERSTAND, HOW CIT(A) CAN DISMISS THE AP PEAL IN LIMINE WITHOUT PASSING AN ORDER ON MERITS. ACCORDINGLY, WE DIRECT THE CIT(A) TO PASS A SPEAKING ORDER ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE. APPEAL OF THE ASSESSEE IS SET ASIDE TO THE FILE OF CIT(A) AND ALL OWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT ON 11 TH DAY OF MARCH, 2011. SD/- SD/- . . , !' , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( ' ' ' ') )) ) DATED 11 TH DAY OF MARCH, 2011 ./ $01 2 JD.(SR.P.S.) !- 3 +4 5!4&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT SMT. SEEMA CHOWDHARY, 83, LINTON STREET , FLAT NO. 6, (2 ND FLOOR), KOLKATA-700 014. 2 +,)* / RESPONDENT, ITO, WARD-31(2), KOLKATA. 3 . -$ / THE CIT(A), KOLKATA 4. -$ ( )/ CIT, KOLKATA. 5 . => +$ / DR, KOLKATA BENCHES, KOLKATA ,4 +/ TRUE COPY, !-$?/ BY ORDER, 1 /ASSTT. REGISTRAR .