Asit Kumar Paul Chaudhuri, Kolkata v. ITO, Ward - 51(4), Kolkata, Kolkata

ITA 2038/KOL/2010 | 2006-2007
Pronouncement Date: 04-11-2011

Appeal Details

RSA Number 203823514 RSA 2010
Assessee PAN AAJPP4899D
Bench Kolkata
Appeal Number ITA 2038/KOL/2010
Duration Of Justice 11 month(s) 23 day(s)
Appellant Asit Kumar Paul Chaudhuri, Kolkata
Respondent ITO, Ward - 51(4), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 04-11-2011
Appeal Filed By Assessee
Bench Allotted A
Tribunal Order Date 04-11-2011
Date Of Final Hearing 02-05-2011
Next Hearing Date 02-05-2011
Assessment Year 2006-2007
Appeal Filed On 11-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BEN CH A KOLKATA () BEFORE SHRI MAHAVIR SINGH JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . '# SHRI C.D.RAO ACCOUNTANT MEMBER $ $ $ $ / ITA NO . 2038/KOL/2010 %& '(/ ASSESSMENT YEAR : 2006-07 (*+ / APPELLANT ) ASIT KUMAR PAUL CHAUDHURI KOLKATA (PAN: AAJPP 4899 D) - % - - VERSUS - . (-.*+/ RESPONDENT ) I.T.O. WARD-51(4) KOLKATA *+ / 0 '/ FOR THE APPELLANT: SHRI P.K.HIMATSINGHKE -.*+ / 0 '/ FOR THE RESPONDENT: SHRI S.K.ROY 1%2 / !# /DATE OF HEARING : 01.11.2011. 3' / !# /DATE OF PRONOUNCEMENT : 04.11.2011. '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ) '# PER SHRI C.D.RAO AM THIS APPEAL IS FILED BY ASSESSEE AGAINST THE ORDER DATED 29.01.2010 OF THE LD. CIT(A)-XXXII KOLKATA PERTAINING TO A.YR.2006-07. 2. IN THIS APPEAL ASSESSEE HAS TAKEN THE FOLLOWING GROUNDS :- 1. THAT UNDER THE FACTS & CIRCUMSTANCES OF THE CAS E LD CIT(A) ERRED IN DISMISSING THE APPEAL WITHOUT ALLOWING ANY OPPORTUN ITY TO CURE THE DEFECT. 2. THAT CIT(A) ERRED IN NOT CONSIDERING THE WRITTEN SUBMISSION EXPLAINING THE SOURCE OF FUNDING OF THE ALLEGED INVESTMENT OF RS.2 0 000/- IN MUTUAL FUND AND THEREFORE SUSTAIN THE ADDITION SO MADE BY LD AO AS AN UNEXPLAINED INVESTMENT. 2 3. THERE IS A DELAY OF 3 DAYS IN FILING OF T HE APPEAL BY ASSESSEE FOR WHICH ASSESSEE HAS FILED A CONDONATION PETITION EXPLAINING THE REA SONS FOR SUCH DELAY. AFTER CONSIDERING THE SUBMISSIONS BY ASSESSEE THE DELAY I S CONDONED. 4. AT THE TIME OF HEARING THE LD. COUNSEL APPEARIN G ON BEHALF OF ASSESSEE SUBMITTED THAT THROUGH THE APPEAL MEMO FILED IN FOR M NO.35 BEFORE THE LD. CIT(A) IT WAS MENTIONED THAT ASSESSEE HAS CHALLENGED THE ORDE R PASSED BY ASSESSING OFFICER U/S 143 (3)OF THE IT ACT. HOWEVER BY MISTAKE HE HAS TA KEN GROUNDS AGAINST PENALTY PROCEEDINGS U/S 271(1)(C) OF THE IT ACT. AT THE TIM E OF HEARING ASSESSEE HAS FILED WRITTEN SUBMISSION BEFORE LD. CIT(A) THAT ALSO PERT AINS TO ASSESSMENT MADE U/S 143(3) OF THE IT ACT. HOWEVER LD. CIT(A) HAS DISMISSED TH E APPEAL BY OBSERVING THAT THE APPEAL IS FOUND TO BE DEFECTIVE WITHOUT GIVING ANY OPPORTUNITY TO ASSESEE TO RECTIFY THE DEFECTS. THEREFORE HE REQUESTED TO SET ASIDE THE IS SUE TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION OF THE MATTER ON MERITS WITH THE DIREC TION TO DISPOSE OF THE APPEAL ON MERITS AGAINST ORDER PASSED U/S 143(3) OF THE IT AC T. 5. ON THE OTHER HAND THE LD. DR APPEARING ON BEHAL F OF REVENUE COULD NOT OBJECT TO THE SAID REQUEST OF THE LD. COUNSEL FOR ASSESSEE . 6. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIALS AVAILABLE ON RECORD IT IS OBSERVED THAT THE LD. CI T(A) HAS HIMSELF ACCEPTED THE FACT THAT THE WRITTEN SUBMISSIONS FILED ON 16.01.2010 IN THE OFFICE OF LD. CIT(A) BY THE LD. AR OF ASSESSEE SHRI P.K.AGARWAL PERTAIN TO THE ASSE SSMENT MADE U/S 143(3) OF THE IT ACT. THEREFORE IN THE INTEREST OF JUSTICE WE SET A SIDE THIS ISSUE TO THE FILE OF LD. CIT(A) TO DECIDE THE SAME ARISING OUT OF THE ORDER PASSED U/S 143(3) OF THE IT ACT BY AO. 7. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 04.11.2011. SD/- SD/- MAHAVIR SINGH JUDICIAL MEMBER . .. . ! ! ! !. .. . '# '# '# '# C.D.RAO ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 04.11.2011. R.G.(.P.S.) 3 '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. ASIT KUMAR PAUL CHUDHURI R.K.RUNGTA 2 BARETTO LA NE 3 RD FLOOR KOLKATA- 700069. 2 THE I.T.O. WARD-51(4) KOLKATA. 3. THE CIT 4. THE CIT(A)-XXXII KOLKATA. 5. DR KOLKATA BENCHES KOLKATA .5 -/ TRUE COPY '4%1/ BY ORDER DEPUTY /ASST. REGISTRAR ITAT KOLKATA BENCHES