Prasanta Kumar Biswal, Cuttack v. ACIT, Cuttack

ITA 78/CTK/2011 | 2006-2007
Pronouncement Date: 25-02-2011

Appeal Details

RSA Number 7822114 RSA 2011
Assessee PAN AAXPB5945L
Bench Cuttack
Appeal Number ITA 78/CTK/2011
Duration Of Justice 11 day(s)
Appellant Prasanta Kumar Biswal, Cuttack
Respondent ACIT, Cuttack
Appeal Type Income Tax Appeal
Pronouncement Date 25-02-2011
Appeal Filed By Assessee
Bench Allotted DB
Assessment Year 2006-2007
Appeal Filed On 14-02-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK ( ) BEFORE . . HONBLE SHRI K.K.GUPTA ACCOUNTANT MEMBER. /AND . . . SHRI K.S.S.PRASAD RAO JUDICIAL MEMBER SL. ITA NO. APPELLANT RESPONDENT AY 1. 078/CTK/2011 PRASANTA KUMAR BISWAL PROP. SAGAR CONSTRUCTION AT: RABINDRA BHAWAN MADHUSUDANNAGAR TULSIPUR CUTTACK PAN: AAXPB5945 L ACIT CIRCLE 2(2) CUTTACK 2006 - 07 2. 079/CTK/2011 SARAT KUMAR MISHRAN VIDYA SARANI MAHATAB ROAD CUTTACK. PAN: ABDPM 4261 D DCIT CIRCLE 2(1) CUTTACK 2006 - 07 3. 080/CTK/2011 PRADEEP KUMAR HATI C/O. EAST COAST TRANSPORT AGENCY MADHUBAN MARKET COMPLEX PARADEEP 754 142 PAN : AADPH 5407 R ACIT CIRCLE 1(2) CUTTACK 2006 - 07 4. 081/CTK/2011 M/S.L.M.HATI & CO . 59 MADHUBANMARKET COMPLEX PARADEEP 754 142 JAGATSINGHPUR PAN: AAAFKL 4732 G ACIT CIRCLE 1(2) CUTTACK 2006 - 07 5. 082/CTK/2011 M/S.S.B.BEVERAGES VIDYA SARANI MAHATABROAD CUTTACK 753 012 PAN: AAWFS 9648 G ITO WARD 2(1)CUTTACK. 2003 - 04 6. 083/CTK/2011 M/S.B.K.MOHAPATRA & ASSOCIATES BALARMPUR KUJANGA JAGATSINGHPUR 754 141 PAN AABFB 3173 E ITO WARD 1(2)CUTTACK. 2006 - 07 7. 084/CTK/2011 SRI SASHIKANTA HATI C/O. L.M.HATI & CO. MA DHUBAN MARKET COMPLEX PARADEEP 754 142 PAN: AADPH 5405 P ITO WARD 1(2) AT PRESENT ACIT CIRCLE 1(2 CUTTACK. 2006 - 07 8. 085/CTK/2011 SRI MAHIMANANDA MISHRA ORIYA BAZAR BUXI BAZAR CUTTACK 753 001 PAN:ADFPM 2365 L DCIT CIRCLE 2(1) CUTTACK. 2006 - 07 9 . 086/CTKC/2011 ORISSA STEVEDORS LTD OSL TOWER LINK ROAD CUTTRACK 753 012 PAN AAACO 2100 L DCIT CIRCLE 2(1) CUTTACK 2001 - 02 10. 087/CTK/2011 SRI BIRENDRA KUMAR SAHOO PROP. M/S.DOLPHIN ITO WARD 2(4) CUTTACK. 2006 - 07 ITA NOS. 078 TO 088 /CTK/2011 2 TRAVELS MANGALA SAHI DAGARPARA CUTTRACK 753 002 PAN: ACRPS 1305 H 11. 088/CTK/2011 SRI GAJENDRA NATH DAS NUA BAZAR PARADEEP JAGATSINGHPUR 754 142 PAN: AATPD 6368 F ITO WARD 1(2) CUTTACK. 2006 - 07 FOR THE APPELLANTS : S/SHRI S.ACHARYA/P.R.MOHANTY ARS FOR RESPONDENTS : SHRI J.KHANRA DR / ORDER PER BENCH : THESE APPEALS ARE BEING DISPOSED OF TOGETHER FOR THE SAKE OF CONVENIENCE AND BREVITY INSOFAR AS THE ONLY ISSUE AGITATED BY THE ASSESSEES IN THESE CASES IS THAT THE LEARNED CIT(A) TOOK COGNIZANCE OF THE BELATED APPEALS FILED BEFORE HIM WITHHOUT CONDONATION PETITIONS TO EXPLAIN THE REASON FOR DELAY IN FILING THE APPEALS BEFORE HIM WHICH DELAY COULD NOT BE EXPLAINED DUE TO THE AUTHORISED REPRESENTATIVES BEING COMMON TO ALL WAS NOT AVAILABLE ON THE DATES THE NOTICE FOR HEARING THE APP EALS WAS FIXED. THE DELAY IN FILING THE APPEALS BEFORE THE LEARNED CIT(A) RANGES FROM SEVEN DAYS TO FOUR WEEKS WHICH HAS BEEN CONSIDERED AS FIT FOR DISMISSING THE APPEALS IN LIMINE QUOTING CERTAIN JUDICIAL PRONOUNCEMENTS. 2. THE LEARNED COUNSEL FOR THE AS SESSEES SUBMITTED THAT IT WAS BROUGHT TO THE NOTICE OF THE LEARNED CIT(A) THAT THE ASSESSEES WERE NOT AT FAULT IN PURSUING THE APPEALS BEFORE THE CIT(A) INSOFAR AS THE DATES FIXED FOR HEARING WERE INFORMED TO THE COUNSEL WHO DID NOT APPROPRIATELY APPL Y FOR SEEKING FURTHER ADJOURNMENT WHICH THE LEARNED CIT(A) PROCEEDED TO CONSIDER THE DELAY IN FILING THE APPEALS AS A FIT CASE FOR NOT ADMITTING THE APPEALS FOR HEARING. THE LEARNED COUNSEL POINTED OUT THAT THE CASES HAVE BEEN ASSESSED BY THE LEARNED ITA NOS. 078 TO 088 /CTK/2011 3 ASSESSING OFFICER A HIGH PITCHED MANNER U/S.144 AS WELL WHICH WOULD RESULT IN BRINGING TO TAX UNREAL INCOME IN THE HANDS OF THE ASSESSEES WHICH NATURAL JUSTICE DEMANDS AT LEAST SHOULD HAVE BEEN CONSIDERED ON MERITS BEFORE DISMISSING THE APPEALS. HE POINTED OUT THA T NOT A SINGLE WORD HAS BEEN DELIBERATED UPON THE MERITS OF THE ASSESSEES GROUNDS BEFORE THE LEARNED CIT(A) WHICH REQUIRE CONSIDERATION BY THE LEARNED CIT(A) WHEN THE EXPLANATION FOR CONDONING THE DELAY IN FILING THE APPEALS CAN BE ASSIGNED TO A BONAFIDE REASON BY THE LEARNED COUNSEL BEFORE THE ASSESSEES. GREAT INJUSTICE WOULD BE RENDERED TO THE ASSESSEES PURELY ON THE BASIS OF HOLDING INDULGENCY OF THE PROFESSIONAL COUNSEL WHO WERE APPEARING BEFORE THE LEARNED CIT(A) WHICH MAY KINDLY BE CONSIDERED IN AC CORDANCE WITH THE PROVISIONS OF LAW. 3. THE LEARNED DR LEFT IT TO THE DISCRETION OF THE BENCH FOR CONSIDERATION OF THE PRAYER OF THE LEARNED COUNSEL WHEN HE HAS SUBMITTED THAT THE COUNSEL FOR ALL THESE CASES HAPPEN TO BE THE SAME COUNSEL WHO IS NOW BEFORE THE TRIBUNAL THEREFORE CAN ONLY JUSTIFY THE EXPLANATION FOR LACK OF PROFESSIONAL INDULGENCE WHICH MAY BE CONSIDERED IN ACCORDANCE WITH LAW. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE ARE OF THE CONSIDERED VIE W THAT THE RESPECTIVE ASSESSEES HAVE GOT NO REASON TO BE ASSESSED AT A HIGHER AMOUNT THAN AS HAD BEEN RETURNED BY THEM WHEN THE ASSESSMENT HAD BEEN FRAMED U/S.143(3) AS WELL AS SECTION 144. ON HAVING CONSULTED A PARTICULAR COUNSEL FOR PURSUING THE MATTER F URTHER BEFORE THE FIRST ITA NOS. 078 TO 088 /CTK/2011 4 APPELLATE AUTHORITY THESE APPEALS WERE BELATEDLY FILED INDICATES THE BONAFIDE THAT THE ASSESSEES WERE TO AGITATE THE HIGH PITCHED INCOME ASSESSED THEREIN. THE LEARNED CIT(A) ON THE OTHER HAND ON GETTING NO RESPONSE ON THE DATES OF HEARING FIXED BY HIM PROCEEDED TO DISMISS THE APPEALS IN LIMINE FOR THE DELAY NOT SUBSTANTIATE BEFORE HIM FOR NO FAULT OF THE ASSESSEES . BEFORE US THE LEARNED COUNSEL FOR THE ASSESSEE HAS STATED THAT IT WAS PURE PROFESSIONAL INDULGENCE WHICH RESULTED IN POSTPONING THE ATTENDANCE ON THE DATES FIXED FOR HEARING BY THE LEARNED CIT(A) WHICH WAS HELD AGAINST THE ASSESSEES OF HAVING DELIBERATELY FILED THE APPEALS BEFORE THE LEARNED CIT(A) BY DELAY RANGING FROM 7 DAYS TO 30 DAYS. WE ARE OF THE CONSIDERED VIEW T HAT THE DELAY IN FILING THE APPEALS BY THE ASSESSEES HAS GOT NO BEARING ON THE MERITS TO BE CONSIDERED BY THE LEARNED CIT(A) INSOFAR AS THE LEARNED CIT(A) HAS ONLY DECIDED TO DISMISS THE APPEALS IN LIMINE FOR ALL OF THE ELEVEN ASSESSEES. THE JUSTICE DENIED FOR COMPUTING THE APPROPRIATE INCOME FOR THE IMPUGNED ASSESSMENT YEAR IN ACCORDANCE WITH THE PROVISIONS OF LAW HAS BEEN LOST BY THE SANCTUM WHICH WE ARE INCLINED TO HOLD AS UNFAIR. ASSESSMENTS BY THE ASSESSING OFFICER ARE TO BE CONSIDERED BY THE APPELLATE AUTHORITIES ON THE BASIS OF GROUNDS RAISED BY THE ASSESSEES WHICH HAVE TO BE ADJUDICATED UPON IN ACCORDANCE WITH THE PROVISIONS OF THE I.T.ACT THEREFORE REQUIRE CONSIDERATION BY THE LEARNED CIT(A) APART FROM HOLDING THE FACT THAT A CONDONATION PETITION FO R DELAY IN FILING THE APPEALS BY THE ASSESSEE WOULD HAVE ACCOMPANIED THE APPEALS FILED BEFORE HIM. IN THIS VIEW OF THE MATTER WE SET ASIDE THE ORDERS OF THE LEARNED CIT(A) CONDONE THE ITA NOS. 078 TO 088 /CTK/2011 5 DELAY IN FILING THE APPEALS BEFORE HIM AND RESTORE THE ISSUES TO HIS F ILE FOR CONSIDERATION ON MERITS AS AGITATED BY THE ASSESSEE IN THEIR RESPECTIVE APPEALS. HOWEVER THE LEARNED COUNSEL HAS BEEN DIRECTED TO ABIDE BY THE DATES FIXED FOR HEARING BY THE LEARNED CIT(A) TO UTMOST WHEN A FAIR OPPORTUNITY WITHIN A REASONABLE TIME IS GRANTED FOR PROSECUTING THE APPEALS. 5. IN THE RESULT ALL THE APPEALS FILED BY THE RESPECTIVE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSE. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 25 TH FEBRUARY 2011 SD/ - SD/ - ( . . . ) ( K.S.S.PRASAD RAO) JUDICIAL MEMBER ( . . ) (K.K.GUPTA) ACCOUNTANT MEMBER. ( ) DATE: 25 TH FEBRUARY 2011 - COPY OF THE ORDER FORWARDED TO: 1 . / THE APPELLANT : 1 ) PRASANTA KUMAR BISWAL PROP. SAGAR CONSTRUCTION AT: RABINDRA BHAWAN MADHUSUDANNAGAR TULSIPUR CUTTACK 2 ) SARAT KUMAR MISHRAN VIDYA SARANI MAHATAB ROAD CUTTACK 3 ) PRADEEP KUM AR HATI C/O. EAST COAST TRANSPORT AGENCY MADHUBAN MARKET COMPLEX PARADEEP 754 142 4 ) M/S.L.M.HATI & CO . 59 MADHUBANMARKET COMPLEX PARADEEP 754 142 JAGATSINGHPUR 5 ) M/S.S.B.BEVERAGES VIDYA SARANI MAHATABROAD CUTTACK 753 012 6 ) M/S.B.K.MOHAPATRA & ASSOCIATES BALARMPUR KUJANGA JAGATSINGHPUR 754 141 7 ) SRI SASHIKANTA HATI C/O. L.M.HATI & CO. MADHUBAN MARKET COMPLEX PARADEEP 754 142 8 ) SRI MAHIMANANDA MISHRA ORIYA BAZAR BUXI BAZAR CUTTACK 753 001 9 ) ORISSA STEVEDORS LTD OSL TOWER LINK ROAD CUTTRACK 753 012 10 ) SRI B IRENDRA KUMAR SAHOO PROP. M/S.DOLPHIN TRAVELS MANGALA SAHI DAGARPARA CUTTRACK 753 002 11 ) SRI GAJENDRA NATH DAS NUA BAZAR PARADEEP JAGATSINGHPUR 754 142 ( ) ( H.K.PADHEE ) SENIOR.PRIVATE SECRETARY. ITA NOS. 078 TO 088 /CTK/2011 6 2 / THE RESPONDENT: 1 ) ACIT CIRCLE 2(2) CUTTACK 2 ) DCIT CIRCLE 2(1) CUTTACK 3 ) ACIT CIRCLE 1( 2) CUTTACK 4 ) ITO WARD 2(1)CUTTACK. 3 . / THE CIT 4 . ( )/ THE CIT(A) 5 . / DR CUTTACK BENCH 6 . GUARD FILE . / TRUE COPY / BY ORDER [ ] SENIOR PRIVATE SECRETARY