Putul Rani Saha, Dakshin Dinajpur V. ITO, Ward - 1, Balurghat, Dakshin Dinajpur

MA 71/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7559 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 23-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , , , , , ,, , IN THE INCOME TAX APPELLATE TRIBU NAL C BENCH : KOLKATA [ ( (( ( ) )) ) . .. . , , , , , ! ! ! ! . .. .'# '#'# '#. .. . , ,, , $% $% $% $% ] ]] ] [BEFORE SRI N. VIJAYA KUMARAN, JM & SRI C. D. RAO , AM] $ $ $ $ ' ' ' ' /M. A. NO. 71/K OL/2011 [ [[ [ ' ' ' ' / I.T.A NO. 114/KOL/11 )* +, )* +, )* +, )* +,/ // / ASSESSMENT YEAR : 2004-05 PUTUL RANI SAHA -VS.- INCOME T AX OFFICER/WARD-1 DAKSHIN DINAJPUR [PAN : AOYPS 9305 L] BALURGHAT. ($ /APPLICANT ) (./01/ RESPONDENT ) $ / FOR THE APPLICANT : !2 / SHRI SOMNATH GHOSH ./01 / FOR THE RESPONDENT : !2 /SHRI A.K. PRAMANICK PER N. VIJAYKUMARAN, JM ( . . . . , , , , ) THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF THE I NCOME TAX ACT FILED BY THE ASSESSEE PRAYING FOR RECALLING THE I.T.A.T. ORDER PASSED IN ITA NO.114/KOL/2011 IN THE SMC BENCH, KOLKATA FOR THE ASSESSMENT YEAR 2004-05, ORDER DATE D 25.04.2011. 2. THE LD. COUNSEL FOR THE ASSESSEE EXPLAINED THAT THE APPEAL WAS FIXED IN SMC BENCH ON 19.04.2011. ON THE DATE, DUE TO NON-FUNCTIONING OF THE SMC BENCH, IT WAS REFIXED FOR HEARING AS PER RECORDS ON 25.04.2011. HOWEVER, NOTICE OF HEARI NG WAS SERVED ON THE ASSESSEE ONLY ON 29.04.2011, AS PER THE XEROX COPY OF THE POSTAL COV ER ATTACHED. THEREFORE, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE WAS NOT AWARE OF T HE REFIXATION OF HEARING OF THE AFORESAID APPEAL ON 25.04.2011, AS THE NOTICE ITSELF WAS RECEIVED ON LY ON 29.04.2011. LD. COUNSEL, THEREFORE, SUBMITTED THAT THE EX PARTE ORDER PASSED BY I.T.A.T . IS NOT AS PER THE NATURAL JUSTICE. THE ASSESSEE MAY BE GIVEN OPPORTUNITY OF BEING HEARD AS THE ASSE SSEE NEITHER DELIBERATELY NOR WILLFULLY ABSENTED ON THE DATE OF HEARING. 3. THE LD. DEPARTMENTAL REPRESENTATIVE RELIED ON TH E ORDER OF THE TRIBUNAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON RECORD INCLUDING THE PRECEDENTS. IT HAS BEEN AMPLY MADE CL EAR THAT THE NOTICE OF HEARING WAS SERVED SUBSEQUENTLY I.E. ON 29.04.2011, WHEREAS THE ORDER WAS PASSED EX PARTE ON 25.04.2011. NATURAL [M.A. NO.71/KOL/2011/ITA NO.114/KOL/2011] 2 JUSTICE DEMANDS THAT THE ASSESSEE SHOULD BE HEARD. HENCE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER OF THE SMC BENCH DATED 25.04.2011 ON THE CA PTIONED APPEAL AND THE APPEAL IS REFIXED FOR HEARING IN DUE COURSE OF TIME. THE REGISTRY IS DIRE CTED TO REFIX THE HEARING ON DUE NOTICE OF HEARING TO THE ASSESSEE 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. . $3 $3 $3 $3 4 5 6 78 4 5 6 78 4 5 6 78 4 5 6 78 ORDER PRONOUNCED IN THE COURT ON 06.01.2012 SD/- SD/- [ ! ! ! ! . .. .'# '#'# '#. .. . , ,, , $% $% $% $% ] [ . .. . 5 5 5 5, ,, , ] [ C. D. RAO ] [ N. VIJAYAKUMARAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER [ #% #% #% #% ] D ATED : 6 TH JANUARY, 2012. $3 9 .)) :$+/ COPY OF THE ORDER FORWARDED TO: 1. 01 /APPELLANT : SMT. PUTUL RANI SAHA, C/O. ANIMESH CH ANDRA SAHA, HIGH SCHOOLPARA, P.O. GANGARAMPUR, DIST. DAKSHIN DINAJPU R. 2 . ./01 / RESPONDENT : INCOME TAX OFFICER, WARD-I, BALURGH AT [CIT(A), JALPAIGURI]. 3. )3 - / CIT- JALPAIGURI 4. )3 ()/ CIT(A)- JALPAIGURI. 5. @)6 .)/ DR, KOLKATA BENCHES, KOLKATA. [/ .)/ TRUE COPY] $35/ BY ORDER, ASSISTANT REGISTRAR [KKC AB )C )D /SR.PS]