Seema Chowdhary, Kolkata v. ITO, Ward - 31(2), Kolkata, Kolkata

ITA 755/KOL/2010 | 2004-2005
Pronouncement Date: 11-03-2011

Appeal Details

RSA Number 75523514 RSA 2010
Assessee PAN ACSPC7138B
Bench Kolkata
Appeal Number ITA 755/KOL/2010
Duration Of Justice 10 month(s) 25 day(s)
Appellant Seema Chowdhary, Kolkata
Respondent ITO, Ward - 31(2), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 11-03-2011
Appeal Filed By Assessee
Bench Allotted C
Tribunal Order Date 11-03-2011
Assessment Year 2004-2005
Appeal Filed On 16-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE /AND . . !' ) [BEFORE HONBLE SRI MAHAVIR SINGH JM & HONBLE SRI C. D. RAO AM] # # # # / I.T.A NO. 755/KOL/2010 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR : 2004-05 SEEMA CHOWDHARY VS INCOME TAX OFFICER WD-31(2 ) KOLKATA. (PAN-ACSPC 7138 B) ( )* /APPELLANT ) (+ )*/ RESPONDENT ) FOR THE APPELLANT: SHRI A. K. CHACHAN FOR THE RESPONDENT: SHRI S. K. MALAKAR !- / ORDER PER MAHAVIR SINGH JM ( ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A)-XIX KOLKATA IN APPEAL NO.380/CIT(A)-XIX/ITO WD.31(2)/08-09 VIDE O RDER DATED 05.01.2010. THE ASSESSMENT WAS FRAMED BY ITO WARD-31(2) KOLKATA U /S 143(3) OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASS ESSMENT YEAR 2004-05 VIDE HIS ORDER DATED 28.12.2006. THE PENALTY UNDER DISPUTE WAS LE VIED BY ITO WARD-31(2) KOLKATA U/S 271(1)(C) OF THE ACT VIDE HIS ORDER DATED 18.09 .2008. 2. THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE I S AGAINST THE ORDER OF CIT(A) IS THAT HE HAS NOT PROVIDED OPPORTUNITY OF BEING HEAR D TO THE ASSESSEE AND ALSO ERRED IN DISMISSING THE APPEAL IN LIMINE WITHOUT DELIBERATI NG ON MERITS. FOR THIS THE ASSESSEE HAS RAISED THE FOLLOWING TWO GROUNDS: 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) RANGE- VI WAS UNJUSTIFIED IN NOT ALLOWING THE ASSESEE PRO PER OPPORTUNITY TO APPEAR AND PLEAD HER GROUNDS OF APPEAL. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) RANGE-VI WAS UNJUSTIFIED IN NOT DELETING THE PENALTY IMPOS ED U/S. 271(1)(C) OF RS.13000/- ITA 755/K/2010 SEEMA CHOWDHARY AY 04-05 3. WE HAVE HEARD RIVAL CONTENTIONS AND GONE THROUG H FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND FROM THE ORDER OF CIT(A) THAT T HE SAME WAS DISMISSED IN LIMINE. WE FAILED TO UNDERSTAND HOW CIT(A) CAN DISMISS THE AP PEAL IN LIMINE WITHOUT PASSING AN ORDER ON MERITS. ACCORDINGLY WE DIRECT THE CIT(A) TO PASS A SPEAKING ORDER ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE. APPEAL OF THE ASSESSEE IS SET ASIDE TO THE FILE OF CIT(A) AND ALL OWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT ON 11 TH DAY OF MARCH 2011. SD/- SD/- . . !' (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( ' ' ' ') )) ) DATED 11 TH DAY OF MARCH 2011 ./ $01 2 JD.(SR.P.S.) !- 3 +4 5!4&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT SMT. SEEMA CHOWDHARY 83 LINTON STREET FLAT NO. 6 (2 ND FLOOR) KOLKATA-700 014. 2 + )* / RESPONDENT ITO WARD-31(2) KOLKATA. 3 . -$ / THE CIT(A) KOLKATA 4. -$ ( )/ CIT KOLKATA. 5 . => +$ / DR KOLKATA BENCHES KOLKATA 4 +/ TRUE COPY !-$?/ BY ORDER 1 /ASSTT. REGISTRAR .