AGRO TRADE CENTRE, Uttar Dinajpur v. ITO, Ward - 1, Raiganj, Uttar Dinajpur

ITA 837/KOL/2011 | 2006-2007
Pronouncement Date: 04-07-2011 | Result: Allowed

Appeal Details

RSA Number 83723514 RSA 2011
Assessee PAN AAIFA1171G
Bench Kolkata
Appeal Number ITA 837/KOL/2011
Duration Of Justice 1 month(s) 2 day(s)
Appellant AGRO TRADE CENTRE, Uttar Dinajpur
Respondent ITO, Ward - 1, Raiganj, Uttar Dinajpur
Appeal Type Income Tax Appeal
Pronouncement Date 04-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 04-07-2011
Assessment Year 2006-2007
Appeal Filed On 01-06-2011
Judgment Text
.. IN THE INCOME TAX APPELLATE TRIBUNAL BENCH SMC KOLKATA () BEFORE . .. . . .. . SHRI C.D.RAO ACCOUNTANT MEMBER !' !' !' !' / ITA NO . 837/KOL/2011 #$% &'/ ASSESSMENT YEAR : 2006-07 ()* / APPELLANT ) M/S. AGRO TRADE CENTRE RAIGANJ (PAN: AAIFA 1171 G) - $ - - VERSUS - . ( -)*/ RESPONDENT ) I.T.O. WARD-1 RAIGANJ )* . / / FOR THE APPELLANT: SHRI S.M.SURANA -)* . / / FOR THE RESPONDENT: SHRI N.DUTTA GUPTA 0 / ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 07.02.2011 OF THE CIT(A)-JALPAIGURI PERTAINING TO A.YR. 2006-07. 2. AT THE TIME OF HEARING BEFORE US THE LD. COU NSEL APPEARING ON BEHALF OF THE ASSESSEE HAS SUBMITTED THAT THE LD. CIT(A) HAS DISM ISSED THE APPEAL OF THE ASSESSEE BY SIMPLY STATING THAT THERE WAS A DELAY OF 3 DAYS IN FILING OF THE APPEAL. BUT NO CONDONATION PRAYER WAS FILED ALONG WITH FORM NO.35 OR AT ANY SUBSEQUENT DATE BY THE ASSESSEE. OUT OF THREE DAYS DELAY ALSO TWO DAYS WE RE RELATED TO PUBLIC HOLIDAY BEING SATURDAY AND SUNDAY. HE FURTHER SUBMITTED THAT THE APPEAL HAS BEEN DISMISSED AS UNADMITTED. THEREFORE HE REQUESTED TO SET ASIDE TH E MATTER TO THE LD. CIT(A) TO DISPOSE OF THE SAME ON MERITS AFTER CONDONING THE D ELAY OF THREE DAYS. 3. ON THE OTHER HAND THE LD. DR APPEARING ON BEHALF OF THE REVENUE DID NOT OBJECT TO THE SAID REQUEST OF THE LD. COUNSEL FOR THE ASSE SSEE. 2 4. AFTER HEARING THE RIVAL SUBMISSIONS AND O N CAREFUL PERUSAL OF MATERIALS AVAILABLE ON RECORD I AM OF THE CONSIDERED VIEW THA T THE LD. CIT(A) SHOULD HAVE CONDONED THE DELAY OF 3 DAYS AND DISPOSED OF THE AP PEAL ON MERITS. SINCE THE LD. CIT(A) HAS NOT DISPOSED OF THE CASE ON MERITS I DIR ECT THE LD. CIT(A) TO CONDONE THE DELAY OF 3 DAYS AND DISPOSE OF THE APPEAL AS PER LA W AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 04.07.2011. SD/- . .. . . .. . C.D.RAO ACCOUNTANT MEMBER / DATE : 04.07.2011. R.G./PS 0 . ##1 21&3- COPY OF THE ORDER FORWARDED TO: 1. M/S. AGRO TRADE CENTRE VILL-BOGRAM P.O.KARNOJORA P.S.RAIGANJ DIST. U.D. 733130 (WB). 2 THE I.T.O. WARD-1 RAIGANJ. 3. THE CIT 4. THE CIT(A)-JALPAIGURI. 5. DR KOLKATA BENCHES KOLKATA -1 #/ TRUE COPY 0$8/ BY ORDER DEPUTY /ASST. REGISTRAR ITAT KOLKATA BENCHES