Vikash Mittal, Kalimpong v. I.T.O. Wd-1., Kalimpong, Kalimpong

ITA 1563/KOL/2009 | 2006-2007
Pronouncement Date: 06-05-2010

Appeal Details

RSA Number 156323514 RSA 2009
Assessee PAN AJPPM4041H
Bench Kolkata
Appeal Number ITA 1563/KOL/2009
Duration Of Justice 8 month(s) 3 day(s)
Appellant Vikash Mittal, Kalimpong
Respondent I.T.O. Wd-1., Kalimpong, Kalimpong
Appeal Type Income Tax Appeal
Pronouncement Date 06-05-2010
Appeal Filed By Assessee
Bench Allotted SMC
Tribunal Order Date 06-05-2010
Date Of Final Hearing 06-05-2010
Next Hearing Date 06-05-2010
Assessment Year 2006-2007
Appeal Filed On 03-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH - A KOLKATA ( ) BEFORE . . SHRI B.R.MITTAL JUDICIAL MEMBER. /AND . . SHRI C.D. RAO ACCOUNTANT MEMBE R . / I.T.A.NO. 1563/KOL/2009 / ASSESSMENT YEAR 2006 - 07 VIKASH MITTAL R.C.MINTRI ROAD KALIMPONG. AJPPM 4041 H - - - VERSUS - . INCOME - TAX OFFICER WARD 1 KALIMPONG. ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI SUBASH AGARWAL AR / FOR THE RESPONDENT : / SHRI SANJAY BARA DR / ORDER . . SHRI B.R.MITTAL JUDICIAL MEMBER. THE ASSESSEE HAS FILED THIS APPEAL AGAINST OR DER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) DT.29.5.2009 FOR THE ASSESSMENT YEAR 2006 - 07 ON THE FOLLOWING GROUNDS. 1 . FOR THAT THE LD. CIT(A) WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE APPELLANT BY TREATING THE APPEAL AS WITHDRAWN. 2 . 3 . FOR TH AT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) OUGHT TO HAVE ADJUDICATED THE APPEAL OF THE ASSESSEE ON MERITS. 4 . 5 . THAT THE APPELLANT CRAVES LEAVE TO ADD ALTER OR DELETE ALL OR ANY OF THE GROUNDS OF APPEAL. 2. THE LEARNED CIT(A) HAS DI SMISSED THE APPEAL OF THE ASSESSEE ON THE BASIS OF LETTER OF THE ASSESSEE DT.29.5.2009 FILED BEFORE HIM WITH A REQUEST TO WITHDRAW THE APPEAL. THE TEXT OF THE SAID LETTER AS QUOTED IN THE ORDER OF THE LEARNED CIT(A) READS AS UNDER : / I.T.A.NO.1563/KOL/2009 2 3. AT THE TIME OF HE ARING OF THE APPEAL BEFORE US THE LEARNED AR OF THE ASSESSEE REFERRED TO AFFIDAVIT OF THE ASSESSEE DT.4.11.2009 (COPY FILED AND PLACED ON RECORD) VIDE WHICH THE ASSESSEE HAS STATED THAT THE ADVOCATE APPEARED BEFORE THE CIT(A) GAVE THE LETTER FOR WITHDRAW AL OF THE APPEAL WITHOUT HIS CONSENT AND IN SOME MISCONCEPTION. THEREFORE THE LEARNED CIT(A) SHOULD HAVE ADJUDICATED THE APPEAL OF THE ASSESSEE ON MERITS. ON THE OTHER HAND THE LEARNED DR JUSTIFIED THE ACTION OF THE LEARNED CIT(A). 4. WE HAVE CAREFULLY C ONSIDERED THE CONTENTS OF THE ORDER OF THE LEARNED CIT(A) AND THE CONTENTS OF THE AFFIDAVIT OF THE ASSESSEE. ON PERUSAL OF THE CONTENTS OF THE LETTER FILED BEFORE THE LEARNED CIT(A) AS STATED HEREIN ABOVE THE LEARNED CIT(A) DISMISSED THE APPEAL AS WITHDRA WN AS IT WAS REQU ESTED BEFORE HIM THAT THE ASSESSEE D ID NOT WANT TO PROCEED WITH THE APPEAL. 5. IN VIEW OF THE ABOVE WE ARE OF THE CONSIDERED VIEW THAT THIS APPEAL FILED BY THE ASSESSEE IS JUST TO KEEP THE LITIGATION ALIVE. THE CONDUCT OF THE ASSESSEE IS NOT JUDICIOUS. THE APPEAL FILED BY THE ASSESSEE BEFORE THE TRIBUNAL HAS NO MERIT AND ACCORDINGLY THE SAME IS DISMISSED. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 06.05.2010 SD/ - SD/ - ( . . ) (C.D. RAO) ACCOUNTANT MEMBER ( . . ) ( B.R.MITTAL ) JUDICIAL MEMBER ( ) DATE : 06.05.20 10 ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY. / I.T.A.NO.1563/KOL/2009 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : VIKASH MITTAL R.C.MINTRI ROAD KALIMPONG. 2 / TH E RESPONDENT - INCOME - TAX OFFICER WARD 1 KALIMPONG. 3. / THE CIT 4. ( )/ THE CIT(A) 5. / DR KOLKATA BENCH 6. GUARD FILE . / TRUE COPY / BY ORDER / DEPUTY REGISTRAR .