Sri Purna Chandra Maiti, Purba Medinipur V. ITO, WD-2, HALDIA, Purba Medinipur

ITA 944/KOL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5136 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 25-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

I.T.A. NO. 944/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 944/KOL/ 2015 ASSESSMENT YEAR: 2010-2011 SHRI PURNA CHANDRA MAITI,.......................... .....................APPELLANT SHERPUR TELENGABARH, CONTAI, PURBA MEDINIPUR-721 401 [PAN : AEYPM 0604 G] -VS.- INCOME TAX OFFICER,................................ ......................RESPONDENT WARD-2, HALDIA, BASUDEVPUR, P.O. KHANJAN CHAK, HALDIA, PURBA MEDINIPUR-721 602 APPEARANCES BY: SHRI MANISH TIWARI, FCA, FOR THE ASSESSEE SHRI NILOY BARAN SOM, JCIT, SR. D.R., FOR THE DEPAR TMENT NATE OF CONCLUDING THE HEARING : DECEMBER 15, 2015 DATE OF PRONOUNCING THE ORDER : JANUARY 06, 2016 O R D E R THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-VII, KOLKATA D ATED 21.04.2015 FOR THE ASSESSMENT YEAR 2010-11, WHEREBY HE DISMISSED T HE APPEAL OF THE ASSESSEE FILED BEFORE HIM TREATING THE SAME AS BARR ED BY LIMITATION AFTER REJECTING THE APPLICATION FILED BY THE ASSESSEE FOR CONDONATION OF THE SAID DELAY. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO IS ENGAGED IN THE BUSINESS AS A LABOUR CONTRACTOR. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY HIM ON 22.09.2010 DECLARING TOTAL INCOME OF RS.6,80,904/-. IN THE ASSESSMENT COMPLETE D UNDER SECTION 143(3) VIDE AN ORDER DATED 31.12.2012, THE TOTAL IN COME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.8,99, 793/- AFTER MAKING CERTAIN ADDITIONS. THE SAID ADDITIONS WERE DISPUTED BY THE ASSESSEE IN THE APPEAL FILED BEFORE THE LD. CIT(APPEALS). SINCE THE RE WAS A DELAY OF 392 I.T.A. NO. 944/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 4 DAYS IN FILING THE SAID APPEAL, AN APPLICATION SEEK ING CONDONATION OF THE SAID DELAY WAS FILED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS). THE LD. CIT(APPEALS) DID NOT FIND MERIT IN THE SAID APPLICA TION AND REJECTING THE SAME, HE DECLINED TO CONDONE THE DELAY ON THE PART OF THE ASSESSEE IN FILING THE APPEAL BEFORE HIM AND DISMISSED THE SAME AT THE THRESHOLD AS BARRED BY LIMITATION. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBU NAL. 3. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS POINTED O UT BY THE LD. COUNSEL FOR THE ASSESSEE, THE DELAY OF 392 DAYS IN FILING H IS APPEAL BEFORE THE LD. CIT(APPEALS) WAS SOUGHT TO BE CONDONED BY THE ASSES SEE ON THE FOLLOWING GROUNDS AS GIVEN IN THE APPLICATION:- (1) THAT ORDER U/S. 143(3) OF THE I.T. ACT, 1961 D ATED 31.12.2012 PASSED BY ITO, WARD-2, HALDIA FOR AY 201 0-11, SHOWING ADDITIONAL LIABILITIES REACHED THE UNDERSIG NED ON OR ABOUT 07.01.2013. (2) THAT THE RELEVANT ORDER AND DEMAND NOTICE WERE HANDED OVER TO MY LOCAL A/R SHRI A.K. ROY ON 10.01. 2013 FOR ADVICE INCLUDING REMEDIAL ACTION, IF ANY. (3) THAT SRI ROY WHO IS A PATIENT OF THROAT CANCER WAS PHYSICALLY UNFIT TO TRAVEL TO KOLKATA IMMEDIATELY F OR CONSULTATION WITH HIS SENIOR COLLEAGUE LOOKING AFTE R APPEAL MATTER. HE ULTIMATELY MET HIS SENIOR COLLEAGUE AT K OLKATA ON 31.03.2013 AND LEFT THE ORDER U/S 143(3) ETC. FO R PREPARATION OF APPEAL BRIEF. (4) THAT SRI S. BOSE, THE SENIOR COLLEAGUE AND RETD . ACIT MET AN ACCIDENT ON 02.04.2013 RESULTING IN FRACTURE OF RIGHT WRIST. AS SUCH, SHRI BOSE COULD NOT ATTEND HI S DAY TO DAY CHAMBER WORK TILL THE END OF AUGUST, 2013. (5) THAT THE PREPARATION OF APPEAL BRIEF WENT OUT O F THE MEMORY OF SRI S. BOSE BECAUSE OF PROLONGED SUFFERIN G FROM APRIL TO AUGUST, 2013. (6) THAT IN COURSE OF HEARING FOR ASSESSMENT PROCEE DING OF 2011-12 WITH CONSEQUENTIAL FOLLOW UP OF PAYMENT OF OUTSTANDING TAX SRI A.K. ROY CONTACTED SRI S. BOSE ON 26.02.2014 IN THIS RESPECT. I.T.A. NO. 944/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 3 OF 4 (7) THAT THE APPEAL MEMO INCLUDING GROUNDS OF APPEA L WAS ACCORDINGLY DRAFTED BY SRI S. BOSE WHICH WAS FINALI ZED ON 03.03.2014. THE PAYMENT WAS APPEAL FEE WAS THEREAFT ER ARRANGED. 4. A PERUSAL OF THE IMPUGNED ORDER OF THE LD. CIT(A PPEALS) SHOWS THAT THE APPLICATION FILED BY THE ASSESSEE FOR CONDONATI ON OF DELAY GIVING THE ABOVE REASONS, HOWEVER, WAS NOT FOUND ACCEPTABLE BY HIM ON THE GROUND THAT THE SAME WAS WITHOUT ANY BASIS AND FACTUALLY I NCORRECT. HE HELD THAT THE ASSESSEE WAS NOT HAVING ANY GENUINE CAUSE, WHIC H PREVENTED HIM TO FILE THE APPEAL IN TIME. AS RIGHTLY CONTENDED BY TH E LD. COUNSEL FOR THE ASSESSEE BEFORE ME, THERE IS NO REASON WHATSOEVER G IVEN BY THE LD. CIT(APPEALS) IN HIS IMPUGNED ORDER TO COME TO THE C ONCLUSION THAT THE APPLICATION OF THE ASSESSEE FOR CONDONATION OF DELA Y WAS WITHOUT ANY BASIS AND WAS FACTUALLY INCORRECT. ON THE CONTRARY, THE CONCLUSION DRAWN BY THE LD. CIT(APPEALS) IN HIS IMPUGNED ORDER THAT THERE WAS NO GENUINE CAUSE WHICH PREVENTED THE ASSESSEE TO FILE THE APPE AL IN TIME IS WITHOUT ANY BASIS AS THE REASONS GIVEN BY THE ASSESSEE IN H IS APPLICATION FILED BEFORE THE LD. CIT(APPEALS), IN MY OPINION, CONSTIT UTE SUFFICIENT CAUSE, WHICH PREVENTED THE ASSESSEE FROM FILING THE APPEAL BEFORE THE LD. CIT(APPEALS) IN TIME. I, THEREFORE, SET ASIDE THE I MPUGNED ORDER OF THE LD. CIT(APPEALS) ON THIS ISSUE AND DIRECT HIM TO DISPOS E OF THE APPEAL OF THE ASSESSEE FILED BEFORE HIM ON MERIT AFTER CONDONING THE DELAY. NEEDLESS TO OBSERVE THAT THE LD. CIT(APPEALS) SHALL GIVE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 06, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 6 TH DAY OF JANUARY, 2016 I.T.A. NO. 944/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 4 OF 4 COPIES TO : (1) SHRI PURNA CHANDRA MAITI, SHERPUR TELENGABARH, CONTAI, PURBA MEDINIPUR-721 401 (2) INCOME TAX OFFICER, WARD-2, HALDIA, BASUDEVPUR, P.O. KHANJAN CHAK, HALDIA, PURBA MEDINIPUR-721 602 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-VII, KOLK ATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.