Shri Samir Saha, Burdwan V. Addl.CIT-Range-2, Durgapur, Burdwan

ITA 878/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8046 (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
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 04-06-2012
• Court: TRIBUNAL
• Department Lawyers: D J MEHTA
• Assessee Lawyers: MAHENDRA KUMAR SHAW

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [ () , ,, , , !!' #$ !!' #$ !!' #$ !!' #$ ] ]] ] [BEFORE HONBLE SRI PRAMOD KUMAR, AM & HONBLE SR I GEORGE MATHAN, JM] & & & & /ITA NO.878/KOL/2012 '$( )*/ ASSESSMENT YEAR : 2008-09 (#, / APPELLANT ) - $ - ( .#, /RESPONDENT) SHRI SAMIR SAHA ADDL.C.I.T.,RANGE-2 DURGAPUR -VERSUS- DU RGAPUR (PAN: AXQPS 1623 L) #, / 0 / FOR THE APPELLANT: SHRI MAHENDRA KUMAR SHAW (FCA) .#, / 0 / FOR THE RESPONDENT: SHRI D.J.MEHTA, JCIT, SR.DR $1 / 2 /DATE OF HEARING : 29.10.2012. 3) / 2 /DATE OF PRONOUNCEMENT : 29.10.2012. 4 / ORDER ( (( (!!' #$ !!' #$ !!' #$ !!' #$) )) ), , , , PER SHRI GEORGE MATHAN, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)- DURGAPUR IN APPEAL NO.136/CIT(A)/DGP/2010-11 DATED 26.03.2012 FOR THE ASSESSMENT YEAR 2008-09. 2. SHRI MAHENDRA KUMAR SHAW, FCA REPRESENTED ON BE HALF OF THE ASSESSEE AND SHRI D.J.MEHTA, JCIT.SR.DR REPRESENTED ON BEHALF O F THE REVENUE. 3. IT WAS SUBMITTED BY THE LD. AR THAT LD. CIT(A) HAD POSTED THE APPEAL OF THE ASSESSEE ON TWO OCCASIONS. IT WAS THE SUBMISSION TH AT THE ASSESSEE HAD FILED AN ADJOURNMENT LETTER. IT WAS THE SUBMISSION THAT THE LD. CIT(A) HAD NOT CONSIDERED THE ADJOURNMENT LETTER AND ON THE ASSUMPTION THAT ASSES SEE WAS NOT SERIOUS IN PROSECUTING HIS APPEAL HAD DISMISSED THE ASSESSEES APPEAL. THE LD.AR PLACED BEFORE US THE COPY OF ADJOURNMENT LETTER DATED 29.02.2012 FILED BEFORE LD. CIT(A). IT WAS THE PRAYER THAT 2 THE ISSUES IN THE APPEAL MAY BE RESTORED TO THE FIL E OF LD.CIT(A) FOR RE-ADJUDICATION ON MERITS. THE LD. AR SUBMITTED THAT THE ASSESSEE WOUL D COOPERATE IN THE APPELLATE PROCEEDINGS BEFORE CIT(A). IN REPLY, THE LD.DR VEHE MENTLY SUPPORTED THE ORDERS OF LD. CIT(A). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IT IS NOTICED THAT THE LD. CIT(A) HAD GIVEN ONLY TWO OPPORTUNITIES TO THE ASSESSEE AND AS SESSEE HAD ALSO REQUESTED FOR ADJOURNMENT AND THE LD. CIT(A) HAD DISMISSED THE AP PEAL OF THE ASSESSEE WITHOUT GOING INTO THE MERITS. IN THESE CIRCUMSTANCES, WE A RE OF THE VIEW THAT THE ORDER OF LD.CIT(A) IS LIABLE TO BE SET ASIDE AND THE ISSUES IN THE APPEAL BE RESTORED TO THE FILE OF LD. CIT(A) FOR RE-ADJUDICATION ON MERITS AFTER GRAN TING THE ASSESSEE ADEQUATE OPPORTUNITY TO REPRESENT HIS APPEAL. UNDER THE CIRC UMSTANCES THE APPEAL OF ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS PART LY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29.10.2012. SD/- SD/- [ , ,, , ] [ .!!' #$ , ] [PRAMOD KUMAR] [ GEORGE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( (2 2 2 2) )) ) DATE: 29.10.2012. R.G.(.P.S.) 3 4 / ''6 76)8- COPY OF THE ORDER FORWARDED TO: 1. SHRI SAMIR SAHA, E-7, ISPAT PALLY, BIDHANNAGAR, P.O .DURGAPUR, DIST.BURDWAN (WB), PIN:713212. 2 THE ADDL.C.I.T., RANGE-2, DURGAPUR. 3. THE CIT- 4. THE CIT(A)-DURGAPUR. 5. DR, KOLKATA BENCHES, KOLKATA .6 '/ TRUE COPY, 4$/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES