M/s. Swapan Traders, Burdwan v. ITO, Ward - 2(3), Burdwan, Burdwan

ITA 1664/KOL/2010 | 2006-2007
Pronouncement Date: 15-03-2011

Appeal Details

RSA Number 166423514 RSA 2010
Bench Kolkata
Appeal Number ITA 1664/KOL/2010
Duration Of Justice 6 month(s) 22 day(s)
Appellant M/s. Swapan Traders, Burdwan
Respondent ITO, Ward - 2(3), Burdwan, Burdwan
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2011
Appeal Filed By Assessee
Bench Allotted SMC
Tribunal Order Date 15-03-2011
Assessment Year 2006-2007
Appeal Filed On 24-08-2010
Judgment Text
SMC(A) IN THE INCOME TAX APPELLATE TRIBUNAL SMC(A) BENCH : KOLKATA () BEFORE ) [BEFORE HONBLE SRI MAHAVIR SINGH JM] / I.T.A NO. 1664/KOL/2010 !' !' !' !'/ // / ASSESSMENT YEAR : 2006-07 M/S. SWAPAN TRADERS VS INCOME-TAX OFFICER WD-2( 3) BURDWAN (PAN-AATFS 1733 R) ( $% /APPELLANT ) (&'$%/ RESPONDENT ) FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI P. C. NAYAK () / ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A) ASANSOL IN APPEAL NO.15/CIT(A)/ASL/W-2(3)/ERST. BWN./2009-10 VIDE DAT ED 18.06.2010. THE ASSESSMENT WAS FRAMED BY ITO WARD-2(3) BURDWAN U/S 143(3) OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSME NT YEAR 2006-07 VIDE HIS ORDER DATED 19.12.2008. 2. THE FIRST ISSUE IN THIS APPEAL OF THE ASSESSEE I S AGAINST THE ORDER OF CIT(A) IN NOT ALLOWING REASONABLE OPPORTUNITY TO PRODUCE DOCUMENT S TO EXPLAIN THE CAUSE FOR DELAY IN FILING APPEAL. FOR THIS THE ASSESSEE HAS RAISED T HE FOLLOWING GROUND NO.1: 1.FOR THAT PURPORTED DISMISSAL OF APPEAL BY LD. CIT (A) FOR NON PRODUCTION OF EVIDENCE OF ILLNESS OF APPELLANT IS UNJUSTIFIED AN D CRYPTIC SINCE THE APPELLANT DID NOT GET ANY REASONABLE OPPORTUNITY TO PRODUCE SUCH DOCUMENT BEFORE CIT(A) TO EXPLAIN THE CAUSE OF DELAY. HENCE SUCH APPELLATE ORDER IS LIABLE TO BE QUASHED. 3. THE BRIEF FACTS ARE THAT THE ASSESSEE FILED APPE AL BEFORE CIT(A) ON 18.6.2009 AND ASSESSMENT ORDER DATED 19.12.2008 WAS RECEIVED BY T HE ASSESSEE ON 15.1.2009. THE DUE DATE OF FILING THE APPEAL BEFORE CIT(A) WAS 14.2.20 09 BUT IT WAS FINALLY FILED ON 18.6.2009 AND THUS THERE WAS DELAY OF ALMOST MORE THAN FOUR MONTHS. THE REASONS STATED BEFORE CIT(A) WAS THAT THE ASSESSEE WAS CRITICALLY ILL DURING THE PERIOD. ACCORDING TO CIT(A) NO MEDICAL CERTIFICATE WAS FILED AND ACCORD INGLY HE DISMISSED THE APPEAL IN LIMINE AS UNADMITTED. NOW BEFORE ME THE ASSESSEE HAS RAISED THE GROUND THAT NO REASONABLE OPPORTUNITY TO PRODUCE THE DOCUMENTS TO EXPLAIN THE CAUSE OF DELAY WAS ITA 1664/K/2010- M/S. SWAPAN TRADERS AY-06-07 2 ALLOWED BY CIT(A). ON QUERY FROM THE BENCH THE LD . DR FAIRLY STATED THAT THE ISSUE CAN BE REMITTED BACK TO THE FILE OF CIT(A) TO ALLOW OPPORTUNITY TO THE ASSESSEE. I IN VIEW OF THE ABOVE AND IN ALL FAIRNESS DIRECT THE CIT(A) TO ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUE OF CONDONATION OF DELAY FIRST. ACCORDINGLY THE APPEAL OF THE ASSESSEE IS SET ASID E TO THE FILE OF THE CIT(A) AND ALLOWED FOR STATISTICAL PURPOSES. IN CASE THE DELAY IS CO NDONED CIT(A) WILL ADJUDICATE THE ISSUES ON MERITS. 4. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT ON 15 TH DAY OF MARCH 2011. SD/- (MAHAVIR SINGH) JUDICIAL M EMBER ( *+ *+ *+ *+) )) ) DATED 15 TH DAY OF MARCH 2011 - ./ 0 JD.(SR.P.S.) () 1 &2 3(2!4- COPY OF THE ORDER FORWARDED TO: 1 . $% / APPELLANT M/S. SWAPAN TRADERS PERBIRHATA G.T. ROA D BURDWAN PIN 713 103.. 2 &'$% / RESPONDENT ITO WARD-2(3) BURDWAN. 3 . ) / THE CIT(A) ASANSOL 4. ) ( )/ CIT ASANSOL 5 . ;< & / DR KOLKATA BENCHES KOLKATA '2 &/ TRUE COPY ()=/ BY ORDER / /ASSTT. REGISTRAR .