Mudit family Trust, Kolkata V. ITO,Ward-35(4), Kolkata, Kolkata

ITA 876/KOL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62132 (ITAT-KOLKATA)
• Duration Of Justice: 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 04-06-2012
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANICK
• Assessee Lawyers: B C JAIN
• Keywords: Reasonable cause
• Section: 154

Judgement Text

, SMC(B) , IN THE INCOME TAX APPELLATE TRIBUNAL SMC(B) BENCH: KOLKATA () BEFORE , [BEFORE SHRI MAHAVIR SINGH, JM] / I.T.A NO. 876/KOL/2012 !' !' !' !'/ // / ASSESSMENT YEAR: 2003-04 MUDIT FAMILY TRUST VS. INCOME-TAX OFFICER, WD- 35(4), KOLKATA (PAN:AACTM2929G) ($% /APPELLANT ) (&'$%/ RESPONDENT ) DATE OF HEARING: 22.06.2012 DATE OF PRONOUNCEMENT: 22.06.2012 FOR THE APPELLANT: SHRI B. C. JAIN FOR THE RESPONDENT: SHRI A. K. PRAMANICK () / ORDER IMMEDIATELY UPON CONCLUSION OF HEARING OF THIS APPE AL ON 22ND JUNE, 2012, THE BENCH PASSED THE FOLLOWING ORDER: 22 ND JUNE, 2012 ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOS ES. SET ASIDE TO CIT(A) FOR FRESH ADJUDICATION ON MERITS AS I CONDON E THE DELAY BEFORE CIT(A). ORDER PRONOUNCED IN OPEN COURT. DETAILED ORDER WILL FOLLOW. THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XX, KOLKATA IN APPEAL NO. 15/CIT(A)-XX/WD-35(4)/2009-10/KOL DATED 25.04.2012. 2. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IS AGA INST THE ORDER OF CIT(A) NOT CONDONING THE DELAY. I FIND THAT BEFORE CIT(A) THERE WAS A D ELAY OF THREE YEARS AND THREE MONTHS IN FILING THE APPEAL. THE ASSESSEE CLAIMED BEFORE CIT(A) THA T DELAY WAS ON ACCOUNT OF MISUNDERSTANDING OF THE ASSESEE OF THE ORDER PASSED BY AO U/S. 154 OF THE ACT DATED 21.07.2005. THE CIT(A) DECLINED TO CONDONE THE DEL AY BY GIVING FOLLOWING FINDING PA PARA 2.1 OF HIS ORDER: 2.1. DURING THE COURSE OF APPELLATE PROCEEDINGS, T HE APPELLANT FAILED TO BROUGHT ON RECORD ANY COGENT REASONS IN FAVOUR OF CONDONING TH E DELAY. MERE INABILITY TO UNDERSTAND ANY ORDER OR ITS IMPLICATION, AND, NON-C OOPERATION FROM THE TAX ADVISOR CANNOT BE SUBSTANTIAL REASON FOR CONDONING THE DELA Y IN FILING THE APPEAL. I DO NOT AGREE WITH THE ARGUMENT OF THE APPELLANT. HENCE, THE PRA YER FOR CONDONATION THE DELAY IN FILING THE APPEAL IS REJECTED. ACCORDINGLY, THE GR OUNDS RSAISED BY THE APPELLANT ARE DISMISSED. 2 ITA 876/K/2012 MUDIT FAMILY TRUST A.Y. 2003-04 I FIND THAT THE ASSESSEE HAD TAKEN STEPS WITH COMPU TER PROCESSING CENTRE (CPC), BANGALORE AND FOR THIS HE HAS GIVEN DETAILS AS UNDER: SL NO. DATE DESCRIPTION OF DOCUMENT A 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 22.09.2003 28.02.2005 20.07.2005 27.01.2006 24.07.2008 03.09.2008 19.09.2008 29.04.2009 COPY OF COMPUTLATION COPY OF ACK OF ITR COPY OF INTIMATION PETITION TO LD. A.O. REPLY FROM LD. AO EXPRESSING INABILITY TO DO NECESS ARY RECTIFICATION LETTER TO AO FOR CORRECTION WITH COPY OF MAIL TO DATABASE LETTER TO ADDL CIT AS NO STEPS TAKEN BY AOO& ADDL. CIT ON ABOVE LETTERS LETTER TO CIT AS NO STEPS TAKEN BY AO & ADDL. CIT O N ABOVE LETTERS. LETTER TO AO THAT INABILITY OF SYSTEMS IS NOT RELEV ANT. COPY OF CONDONATON PETITION FILED TO LD. CIT SUBMISSIONS MADE BEFORE CIT(A) SUBMISSION BEFORE THE HONBLE ITAT. 3. WE FIND FROM THE ABOVE THAT THERE IS REASONABLE CAUSE IN THE ABOVE NARRATED INCIDENCE. HENCE, I CONDONE THE DELAY BEFORE CIT(A) AND ADMIT THE APPEAL. ACCORDINGLY, I DIRECT THE CIT(A) TO ADJUDICATE THE ISSUE ON MERITS. APPEAL O F ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT. SD/- , (MAHAVIR SINGH) JUDICIAL M EMBER ( *+ *+ *+ *+) )) ) DATED : 22ND JUNE, 2012 ,- ./ 0 JD.(SR.P.S.) () 1 &2 3(2!4- COPY OF THE ORDER FORWARDED TO: 1 . $% / APPELLANT MUDIT FAMILY TRUST, IDEAL PLAZA, 2 ND FLOOR, S-207 & S-209, 11/1, SARAT BOSE ROAD, KOLKATA-700 020. 2 &'$% / RESPONDENT ITO, WARD-35(4), KOLKATA 3 . ) ( )/ THE CIT(A), KOLKATA 4. 5. ) / CIT KOLKATA 2:; & / DR, KOLKATA BENCHES, KOLKATA '2 &/ TRUE COPY, ()