Meena Bajaj, Durgapur V. ITO, Ward - 1(1), Durgapur, Durgapur

ITA 980/KOL/2011

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4195 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 28-09-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 06-07-2011
• Court: TRIBUNAL
• Department Lawyers: BANIBRATA DUTTA
• Section: 143(3)

Judgement Text

1 ITA NO. 980/KOL/2011 MEENA BAJAJ, AY 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI K. NARASIMHA CHARY, JM] I.T.A NO. 980/KOL/2011 ASSESSMENT YEAR: 2007-08 MEENA BAJAJ (PAN: AGHPB3332P) VS. INCOME-TAX OFFIC ER, WD-1(1), DURGAPUR. ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 10.11.2016 DATE OF PRONOUNCEMENT: 18.11.2016 FOR THE APPELLANT: SHRI SUBHAS AGARWAL, ADVOCATE FOR THE RESPONDENT: SHRI BANIBRATA DUTTA, ADDL. CIT, SR. DR ORDER PER SHRI K. NARASIMHA CHARY, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), DURGAPUR VIDE APPEAL NO. 55/CIT(A)/DGP/2009-10 DATED 26.04.2011. ASSESSMENT WAS FRAMED BY ITO, WARD-1(1), DURGAPUR U/S. 143(3) OF T HE INCOME-TAX ACT, 1961(HEREINAFTER REFERRED TO AS THE ACT) FOR AY 2 007-08 VIDE HIS ORDER DATED 10.12.2009. 2. AT THE OUT SET, THE DELAY OF TWO DAYS IN FILING OF THIS APPEAL, IS FAIRLY CONCEDED TO BE CONDONED BY THE LEARNED DR. ON A CA REFUL PERUSAL OF THE ORDER UNDER APPEAL, WE FOUND THAT SINCE THE ASSESSEE FAIL ED TO AVAIL THE FIVE OPPORTUNITIES GIVEN TO HER, LEARNED CIT(APPEALS) PR OCEEDED WITH THE MATTER EXPARTE AND SINCE THERE IS NO DOCUMENTARY EVIDENCE SUPPORTING THE CONTENTION OF THE ASSESSEE EITHER BEFORE THE ASSESSING OFFICER OR BEFORE HIM, LEARNED CIT(APPEALS) FOUND IT DIFFICULT TO INTERFERE WITH T HE ORDER OF ASSESSMENT. LEARNED AR SUBMITS BEFORE THIS TRIBUNAL THAT ONE MO RE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PROVE HER CASE AND GET THE TAX LIABILITY ADJUDICATED ON MERITS. SINCE ALL OUR ENDEAVOUR IS TO SEE THAT THE JUST TAX LIABILITY IS ADJUDICATED BASING ON THE DOCUMENTARY EVIDENCE PRODUCIBLE BY TH E ASSESSEE, AND SINCE NO IMMENSE PREJUDICE IS GOING TO BE CAUSED TO THE REVE NUE BY ALLOWING AN OPPORTUNITY TO THE ASSESSEE IN THIS REGARD, WE FIND IT JUST AND PROPER TO SET ASIDE 2 ITA NO. 980/KOL/2011 MEENA BAJAJ, AY 2007-08 THE MATTER TO THE FILE OF THE LEARNED CIT(APPEALS) FOR DISPOSAL AFRESH, AFTER GIVING AN OPPORTUNITY TO THE ASSESSEE TO PRODUCE AL L HER EVIDENCE. WE ORDER ACCORDINGLY. THE ASSESSEE IS PLAINLY MADE CLEAR TH AT IT IS THE LAST OPPORTUNITY AND IS DIRECTED TO ACTIVELY COOPERATE IN THE PROCEE DINGS BEFORE THE LD. CIT(A) TO DISPOSE OF THE MATTER AT HIS END. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PU RPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 18.11.201 6 SD/- SD/- (P. M. JAGTAP) (K. NARASIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :18TH NOVEMBER, 2016 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT - SMT. MEENA BAJAJ, M/S. MEENA BAJAJ, BEN ICHETI, DURGAPUR- 13, WEST BENGAL. 2 RESPONDENT ITO, WARD-1(1), DURGAPUR 3 . THE CIT(A), DURGAPUR 4. 5. CIT , DURGAPUR DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .