Dipendra Nath Chakraborty, Kolkata v. ITO, Ward - 27(2), Kolkata, Kolkata

ITA 69/KOL/2010 | 2004-2005
Pronouncement Date: 21-04-2010

Appeal Details

RSA Number 6923514 RSA 2010
Assessee PAN ACKPC4954D
Bench Kolkata
Appeal Number ITA 69/KOL/2010
Duration Of Justice 3 month(s) 7 day(s)
Appellant Dipendra Nath Chakraborty, Kolkata
Respondent ITO, Ward - 27(2), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 21-04-2010
Appeal Filed By Assessee
Bench Allotted B
Tribunal Order Date 21-04-2010
Date Of Final Hearing 21-04-2010
Next Hearing Date 21-04-2010
Assessment Year 2004-2005
Appeal Filed On 13-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH - B KOLKATA ( ) BEFORE . . SHRI B.R.MITTAL JUDICIAL MEMBER. /AND . . SHRI B.C.MEENA ACCOUNTANT MEMBER. /ITA NO. 69/KOL/2010 / ASSESSMENT YEAR 2004 - 05 DIPENDRA NATH CHAKRABORTY AC - 54 FLAT A/3 SECTOR 1 SALTLAKE KOLKATA 700 064 ACKPC 4954 D - - - VERSUS - . ITO WARD 27(2) KOLKATA. ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT: / SHRI SOUMITRA CHOUDHURY AR / FOR THE RESPONDENT : / SHRI PIYUSH KOLHE DR / ORDER . . SHRI B.R.MITTAL JUDICIAL MEMBER. THE ASSESSEE HA S FILED THIS APPEAL FOR THE ASSESSMENT YEAR 2004 - 05 AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) DT.9.9.2009 WHEREBY THE LEARNED CIT(A) HAS DISMISSED THE APPEAL IN LIMINE BY NOT CONDONING THE DELAY IN FILING THE APPEAL . 2. IN THIS APP EAL BESIDES DISPUTING THE NON - ALLOWANCE OF EXEMPTION U/S.10(10C) OF THE INCOME - TAX ACT 1961 OF RS.5 00 000 THE ASSESSEE HAS SPECIFICALLY AGITATED IN GROUND NO.2 AGAINST THE ORDER OF THE LEARNED CIT(A) FOR NOT CONDONING THE DELAY IN FILING THE APPEAL. GRO UND NO.2 READS AS UNDER : 2. FOR THAT ON THE FACTS OF THE CASE THE LD. CIT(A) WAS WRONG IN NOT CONSIDERING THE DELAY FOR FILING APPEAL ALTHOUGH THE MEDICAL CERTIFICATE WAS PRODUCED BY THE ASSESSEE BEFORE THE CIT(A) IS COMPLETELY ARBITRARY UNJUSTIFIED AN D ILLEGAL. 3. AT THE TIME OF HEARING THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE COULD NOT FILE THE APPEAL BEFORE CIT(A) WITHIN TIME AS HE WAS ON MEDICAL 2 /ITA NO. 69/KOL/2010 TREATMENT. THE LEARNED AR OF THE ASSESSEE TO SUBSTANTIATE HIS SUBMISSION REFERRED TO PAGES 49 TO 56 OF THE PAPER BOOK. HE SUBMITTED THAT THE LEARNED CIT(A) DID NOT CONDONE THE DELAY AS HE WAS NOT SATISFIED WITH THE EXPLANATION OF THE ASSESSEE. LEARNED AR OF THE ASSESSEE FURTHER SUBMITTED THAT THE ISSUE IS SQUARELY COVERED ALSO BY THE C BDT CIRCULAR NO.173(1)/32/2009 - ITA - 1 DT.8.5.2009 AND ALSO THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT DT.28.4.2008 IN WRIT PETITION NO.1261 OF 2005 AND REFERRED TO PAGES 2 TO 28 OF THE PAPER BOOK. THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE DELAY IN FILING THE APPEAL BEFORE THE CIT(A) BE CONDONED AND THE APPEAL BE DECIDED ON MERITS. HOWEVER THE LEARNED DR SUPPORTED THE ORDER OF THE LEARNED CIT(A) IN DISMISSING THE APPEAL IN LIMINE BY NOT CONDONING THE DELAY. 4. WE HA VE CONSIDERED THE ORDER OF THE LEARNED CIT(A) AND ALSO THE RELEVANT PAGES OF THE PAPER BOOK AS ALSO THE SUBMISSIONS OF THE LEARNED REPRESENTATIVES OF THE PARTIES. WE FIND SUBSTANCE IN THE SUBMISSION OF THE LEARNED AR OF THE ASSESSEE THAT THERE WAS A REASON ABLE CAUSE FOR DELAY IN FILING THE APPEAL BEFORE THE CIT(A). CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE WE CONDONE THE DELAY AND RESTORE THE APPEAL TO THE FILE OF THE LEARNED CIT(A) WITH A DIRECTION TO DECIDE THE ISSUE INVOLVED IN APPEAL ON MERIT S AFTER GIVING DUE OPPORTUNITY TO THE PARTIES AND CONSIDERING SUCH EVIDENCE AS MAY BE PLACED BEFORE HIM. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 21.04.2010 SD/ - SD/ - ( . . ) (B.C.MEENA) ACCOUNTANT MEMBER. ( . . ) B.R.MITTAL JUDICIAL MEMBER ( ) DATE: 21.04.2 010 ( /H.K.PADHEE) / SNR.PRIVATE SECRETARY. 3 /ITA NO. 69/KOL/2010 - COPY OF THE ORDER FORWARDED TO: 1. / THE APPELLANT : DIPENDRA NATH CHAKRABORTY AC - 54 FLAT A/3 SECTOR 1 SALTLAKE KOLKATA 700 0 64 2 / THE RESPONDENT : ITO WARD 27(2) KOLKATA. 3. / THE CIT 4. ( ) / THE CIT(A) 5. / DR KOLKATA BENCHES KOLKATA 6. GUARD FILE . / TRUE COPY / BY ORDER / DEPUTY REGISTRAR .