AGRO TRADE CENTRE, Uttar Dinajpur V. ITO, Ward - 1, Raiganj, Uttar Dinajpur

ITA 837/KOL/2011

• Counselvise Citation: 83723514 RSA 2011
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 01-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N DUTTA GUPTA
• Assessee Lawyers: S M SURANA
• Keywords: Opportunity of being heard

Judgement Text

, .. , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC , KOLKATA () BEFORE . .. . . .. . , SHRI C.D.RAO, ACCOUNTANT MEMBER !' !' !' !' / ITA NO . 837/KOL/2011 #$% &'/ ASSESSMENT YEAR : 2006-07 ()* / APPELLANT ) M/S. AGRO TRADE CENTRE, RAIGANJ (PAN: AAIFA 1171 G) - $ - - VERSUS - . (,-)*/ RESPONDENT ) I.T.O., WARD-1, RAIGANJ )* . / / FOR THE APPELLANT: SHRI S.M.SURANA ,-)* . / / FOR THE RESPONDENT: SHRI N.DUTTA GUPTA 0 / ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 07.02.2011 OF THE CIT(A)-JALPAIGURI PERTAINING TO A.YR. 2006-07. 2. AT THE TIME OF HEARING BEFORE US, THE LD. COU NSEL APPEARING ON BEHALF OF THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS DISM ISSED THE APPEAL OF THE ASSESSEE BY SIMPLY STATING THAT THERE WAS A DELAY OF 3 DAYS IN FILING OF THE APPEAL. BUT NO CONDONATION PRAYER WAS FILED ALONG WITH FORM NO.35 OR AT ANY SUBSEQUENT DATE BY THE ASSESSEE. OUT OF THREE DAYS DELAY ALSO TWO DAYS WE RE RELATED TO PUBLIC HOLIDAY BEING SATURDAY AND SUNDAY. HE FURTHER SUBMITTED THAT THE APPEAL HAS BEEN DISMISSED AS UNADMITTED. THEREFORE, HE REQUESTED TO SET ASIDE TH E MATTER TO THE LD. CIT(A) TO DISPOSE OF THE SAME ON MERITS AFTER CONDONING THE D ELAY OF THREE DAYS. 3. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHALF OF THE REVENUE DID NOT OBJECT TO THE SAID REQUEST OF THE LD. COUNSEL FOR THE ASSE SSEE. 2 4. AFTER HEARING THE RIVAL SUBMISSIONS AND O N CAREFUL PERUSAL OF MATERIALS AVAILABLE ON RECORD I AM OF THE CONSIDERED VIEW THA T THE LD. CIT(A) SHOULD HAVE CONDONED THE DELAY OF 3 DAYS AND DISPOSED OF THE AP PEAL ON MERITS. SINCE THE LD. CIT(A) HAS NOT DISPOSED OF THE CASE ON MERITS I DIR ECT THE LD. CIT(A) TO CONDONE THE DELAY OF 3 DAYS AND DISPOSE OF THE APPEAL AS PER LA W AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04.07.2011. SD/- . .. . . .. . , , , , , C.D.RAO, ACCOUNTANT MEMBER / DATE : 04.07.2011. R.G./PS 0 . ,##1 21&3- COPY OF THE ORDER FORWARDED TO: 1. M/S. AGRO TRADE CENTRE, VILL-BOGRAM, P.O.KARNOJORA, P.S.RAIGANJ, DIST. U.D., 733130 (WB). 2 THE I.T.O., WARD-1, RAIGANJ. 3. THE CIT, 4. THE CIT(A)-JALPAIGURI. 5. DR, KOLKATA BENCHES, KOLKATA -1 ,#/ TRUE COPY, 0$8/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES