Sri Ajit Kumar Kamila, Purba Medinipur V. ITO,WD-2, HALDIA, Purba Medinipur

ITA 950/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1110 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 05-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAUARABH KUMAR
• Assessee Lawyers: MANISH TIARI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.950/KOL/2016 ASSESSMENT YEAR:2011-12 SRI AJIT KUMAR KAMILA, ATHILAGORI, CONTAI, PURBA MEDIIPUR-721401 [ PAN NO.AERPK 0919 F ] / V/S . ITO, WARD-2, HALDIA, BASUDEVPUR, KHANJAN CHAK, PURBA MEDINIPUR- 721602 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI MANISH TIARI, FCA /BY RESPONDENT SHRI SAUARABH KUMAR, ADDL. CIT-DR /DATE OF HEARING 24-10-2017 /DATE OF PRONOUNCEMENT 26-10-2017 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATA DATED 29.02.2016. A SSESSMENT WAS FRAMED BY ITO WARD-2, HALDIA U/S 143(3) OF THE INCOME TAX ACT, 19 61 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 26.03.2014 FOR ASSESSMEN T YEAR 2011-12. 2. AT THE OUTSET, IT WAS OBSERVED THAT THERE WAS DE LAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) AND ASSESSEE FILED THE CONDONATION P ETITION EXPLAINING THE DELAY IN FILING THE APPEAL FOR JUST 5 DAYS ON THE GROUND OF PHYSICALLY UNFIT. BUT THE SAME WAS REJECTED BY THE LD. CIT(A) ON THE GROUND THAT IT IS NOT SUPPORTED WITH MEDICAL CERTIFICATE. IT WAS ALSO OBSERVED BY THE LD. CIT(A) THAT THE CASE WAS FIXED FOR HEARING BEFORE HIM ON SEVERAL OCCASIONS BUT THE ASSESSEE FA ILED TO ATTEND THE SAME. IN VIEW OF ABOVE, THE APPEAL OF ASSESSEE WAS DISMIS SED BY LD. CIT(A) IN LIMINE ON 29.02.2016. ITA NO.950/KOL/2016 A.Y. 2 011-12 SRI A.K. KAMILA VS. ITO WD-2 HALDIA PAGE 2 3. AGAINST THE IMPUGNED EX PARTE ORDER OF LD. CIT(A) ASSESSEE FILED AN APPEAL BEFORE US AND INTER-ALIA SUBMITTED IN GROUNDS OF AP PEAL THAT REASONABLE OPPORTUNITY WAS NOT PROVIDED AND REQUESTED TO RESTORE THE MATTE R TO THE FILE OF LD. CIT(A). ON THE OTHER HAND, THE LD. DR PRESENT WAS DULY HEAR D. HE FAIRLY SUBMITTED THAT THE MATTER NEEDS TO BE RESTORED TO THE LD. CIT(A) FOR F RESH CONSIDERATION. 4. ON PERUSAL OF APPELLATE ORDER, WE FIND THAT LD. CIT(A) DISMISSED THE APPEAL ON ACCOUNT OF DELAY IN FILING THE SAME FOR 5 DAYS. IN OUR CONSIDERED OPINION THAT THE DELAY IN FILING THE APPEAL FOR 5 DAYS IS NOT SIGNIFICANT AND THEREFORE THE ASSESSEE DESERVES FOR ONE MORE OPPORTUNITY OF BEING HEARD. WE ALSO OBSERV E IN THE INTEREST OF JUSTICE AND EQUITY TO RESTORE THE ISSUE TO THE FILE OF LD. CIT( A) FOR DE NOVO CONSIDERATION. IT IS NEEDLESS TO SAY THAT THE ASSESSEE SHOULD CO-OPERATE IN THE APPELLATE PROCEEDING AND SHOULD APPEAR BEFORE THE LD. CIT(A) ON THE DATES OF HEARING. HENCE, THIS GROUND OF ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PU RPOSE. 4. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 26/10/2017 SD/- SD/- (% ') ( ') (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP-SR.PS ) - 26/10/2017 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SRI AJIT KR.KAMILA,ATHILAGORI,CONTAI, PU RBA MEDINIPUR-721401 2. /RESPONDENT-ITO WARD-2, HALDIA, BASUDEVPUR, KHANJAN CHAK PURBA MEDINIPUR-721602 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . %%, , , / DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ,,