Pradip Kumar Panda, Durgapur V. ITO,Ward-1(4), Durgapur, Durgapur

ITA 874/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8047 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 04-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D J MEHTA JCITSR
• Assessee Lawyers: R N RAM
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

I.T.A. NO.874/ KOL. / 2012 ASSESSMENT YEAR : 2008-09 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER), AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NO.: 874/ KOL. / 2012 ASSESSMENT YEAR : 2008-09 PRADIP KUMAR PANDA,..,..APPELLANT 1 ST FLOOR, AGRANI STREET, BENACHITY, DURGAPUR-13 [PAN: AFYPP 9058 A] -VS.- INCOME TAX OFFICER,.,....RESPONDENT, WARD-1(4), DURGAPUR APPEARANCES BY: R.N. RAM, FOR THE APPELLANT D.J. MEHTA, JCIT(SR. DR), FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : OCTOBER 29, 2012 DATE OF PRONOUNCING THE ORDER : OCTOBER 2 9, 2012 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CALLED INTO QUESTION CORRECTNESS OF EX-PARTE ORDER DATED 26 TH MARCH, 2012 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS), IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX A CT, 1961 FOR THE ASSESSMENT YEAR 2008-09. I.T.A. NO.874/ KOL. / 2012 ASSESSMENT YEAR : 2008-09 PAGE 2 OF 4 2. ONE OF THE GRIEVANCES RAISED BY THE ASSESSEE IS THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, LD. CIT(APPEALS) ERR ED IN MAKING AN EX-PARTE ORDER WHEREAS THE APPELLANT WAS SERIOUSLY ILL AND N ON-COMPLIANCE WAS ON ACCOUNT OF HIS PROLONGED ILLNESS. WE WILL TAKE THIS GROUND OF APPEAL FIRST. LD. COUNSEL FOR THE ASSESSEE URGES TO TAKE UP THIS GROUND FIRST BECAUSE IN THE EVENT OF THIS GROUND BEING DECIDED IN FAVOUR OF THE ASSESSEE, ALL OTHER GROUNDS OF APPEAL WILL BE RENDERED INFRUCTUOU S. 3. THE IMPUGNED ORDER HAS BEEN PASSED EX-PARTE AND IT DISMISSES ASSESSEES APPEAL SUMMARILY BY OBSERVING THAT ENOUGH OPPORTUNITIES HAVE BEEN GIVEN TO THE APPELLANT AND IF HE CHOOSES TO IGNORE THOSE OPPORTUNITIES, IT CANNOT BE SAID THAT HE IS SERIOUS ABOUT PROSECUTING HIS APPEAL. AS NOTED IN THE IMPUGNED ORDER, THE CASE WAS FIXED FOR HEARING ON 07.02.2012, 23.02.2012 AND 21.03.2012, BUT THERE WAS NO COMPLIANCE ON FIXED SCHEDULED DATES OF HEARING. LD. COUNSEL SU BMITS THAT THE ASSESSEE HAD UNDERGONE A MAJOR OPERATION, WHICH PRE VENTED HIM FROM APPEARING BEFORE THE COMMISSIONERS OFFICE. LD. COU NSEL FURTHER INVITES OUR ATTENTION TO THE ADJOURNMENT PETITIONS FILED BY THE ASSESSEE ON THE SCHEDULED DATES OF HEARING DULY SUPPORTED BY MEDICA L CERTIFICATES, COPIES OF WHICH ARE PLACED BEFORE US AT PAGES 9-23 OF THE PAPER BOOK. HE FURTHER SUBMITS THAT THESE PETITIONS WERE APPARE NTLY NOT PLACED BEFORE THE APPELLATE AUTHORITY EVEN THOUGH THE SAME WERE FILED IN THE OFFICE OF THE APPELLATE AUTHORITY AND THUS THE IMPU GNED ORDER HAVING BEEN PASSED EX-PARTE PROCEEDED ON THE ERRONEOUS PRESUMPTIONS THAT THE ASSESSEE WAS NOT SERIOUS IN PROSECUTING THE APPEAL. IT WAS FURTHER POINTED OUT THAT THE ASSESSEE HAD UNDERGONE A MAJOR OPERATION AND DURING THE RELEVANT PERIOD THE ASSESSEE WAS UNABLE TO RESUME NORMAL MOVEMENTS. LD. COUNSEL FURTHER SUBMITS THAT IN VIEW OF THE FACTS I.T.A. NO.874/ KOL. / 2012 ASSESSMENT YEAR : 2008-09 PAGE 3 OF 4 NARRATED ABOVE, THE MATTER MAY BE RESTORED TO THE F ILE OF CIT(APPEALS) FOR FRESH ADJUDICATION AFTER GIVING ADEQUATE OPPORT UNITY OF HEARING TO THE ASSESSEE. LD. COUNSEL OFFERS TO GIVE AN UNDERTA KING TO THE FACT THAT HE WILL FULLY COOPERATE WITH CIT(APPEALS) FOR EXPED ITIOUS DISPOSAL OF APPEAL AND SHALL NOT SEEK ADJOURNMENT IN ANY GROUND WHATSOEVER. IN HIS ARGUMENT, HE URGES TO SET ASIDE THE IMPUGNED EX-PARTE ORDER AND REMIT THE MATTER BACK TO THE FILE OF CIT(APPEALS) F OR FRESH ADJUDICATION. 4, LD. D.R., ON THE OTHER HAND, RELIES UPON THE ORD ERS OF THE AUTHORITIES BELOW BUT IN ALL FAIRNESS, HE SUBMITS T HAT HE HAS NO OBJECTION IF THE MATTER IS RESTORED TO THE FILE OF CIT(APPEALS) FOR FRESH ADJUDICATION. 5. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE MATERIAL AVAILABLE ON RECORD, WE DEEM IT FIT AND PROPER TO R EMIT THE MATTER TO THE FILE OF THE CIT(APPEALS) FOR ADJUDICATION DE NOVO AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. NOT ON LY THAT THE ASSESSEE HAS DEMONSTRATED REASONABLE CAUSE FOR NON-COMPLIANC E ON THE SCHEDULED DATES OF HEARING BUT WE ALSO NOTICE THAT THE IMPUGNED EX- PARTE ORDER HAS DISMISSED THE APPEAL OF THE ASSESSEE WIT HOUT DEALING THE SAME ON MERITS. IN OUR CONSIDERED VIEW, IT WAS NOT OPEN TO THE CIT(APPEALS) TO DISMISS THE APPEAL SUMMARILY WITHOU T GOING INTO THE MERITS OF THE CASE. WE FURTHER DIRECT THE ASSESSEE TO FULLY COOPERATE WITH CIT(APPEALS) FOR EXPEDITIOUS DISPOSAL OF THE A PPEAL ON MERITS AND NOT TO SEEK ANY ADJOURNMENT. WITH THESE DIRECTIONS, THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(APPEALS) FOR ADJUDI CATION DE NOVO AFTER GIVING ANOTHER OPPORTUNITY OF HEARING TO THE ASSESS EE BY WAY OF A SPEAKING ORDER AND IN ACCORDANCE WITH LAW. WE ORDER SO. ALL OTHER I.T.A. NO.874/ KOL. / 2012 ASSESSMENT YEAR : 2008-09 PAGE 4 OF 4 GRIEVANCES, WHICH ARE ON MERITS, DO NOT REQUIRE ANY ADJUDICATION AT THIS STAGE. 7. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON 29 TH DAY OF OCTOBER, 2012. SD/- SD/- GEORGE MATHAN PRAMOD KUMAR (JUDICIAL MEMBER) (ACC OUNTANT MEMBER) KOLKATA, THE 29 TH DAY OF OCTOBER, 2012 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.