Pramod Kumar Singh, Kolkata vs Assessee

IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: KOLKATA [Before Shri P. K. Bansal, AM & Shri Mahavir Singh, JM]

W.T.A Nos.10 to12/Kol/2013 Assessment Years: 2003-04 to 2005-06 Pramod Kumar Singh Vs. Wealth Tax Officer, Wd-28(4), Kol (PAN:ALUPS1063L) (Appellant) (Respondent)

Date of hearing: 12.06.2015 Date of pronouncement: 12.06.2015

For the Appellant: N O N E For the Respondent: Shri Sanjay, Addl. CIT

ORDER Per Shri Mahavir Singh, JM:

This appeal by assessee is arising out of common order of CWT(A)-XIV, Kolkata vide Appeal No. 16, 17,18/CIT(A)-XIV/Kol/09-10 dated 16.01.2013. Assessment was framed by WTO, Ward-28(4), Kolkata u/s. 16(3)/17 of the Wealth-tax Act, 1957 (hereinafter referred to as "the Act") for Assessment Years 2003-04 to 2005- 06 vide his separate orders all dated 24.10.2008.

2. None is present for and on behalf of assessee and revenue is represented by Shri Sanjay, Addl. CIT.

3. At the outset, we have noticed from the order of CWT(A) that he was not condoned the delay and for that the assessee has raised the following common ground in all the three years, which reads as under:

"1. Against non-condonation of delay in filing appeal:

For that on the facts of the case and in law, Ld. CWT(A) erred in not condoning the delay in filing appeal against order of Ld. WTO.:

4. We find that the only delay in filing of appeal before CWT(A) was 22 days for the reason that the assessee's representative Shri Ram Sagar Gupta was ill and hence, he could not prepare the appeal. We find from the order of CWT(A) that no evidence was filed before him i.e. medical certificate or any evidence that the assessee's authorized representative was ill. We find from the order of CWT(A) that only the matter decided on fixing the appeal on 02.01.2013 and 15.01.2013 and finally order was passed on 16.01.2013. In our view, this is totally inadequate opportunity to the assessee and 2 WTA Nos.10 to 12/K/2013 Pramod Kr. Singh AY 2003-04 to 2005-06

hence, in the interest of justice, we remit the issue in entirety to the file of CWT(A) for adjudicating the same afresh. The CWT(A) will also consider the issue of admissibility of appeal i.e. whether condone the delay or not. In term of the above, these three appeals of assessee are allowed for statistical purposes.

5. In the result, appeals of assessee are allowed for statistical purposes.

6. Order is pronounced in the open court.

Sd/- Sd/- (P. K. Bansal) (Mahavir Singh) Accountant Member Judicial Member

Dated : 12th June, 2015

Jd.(Sr.P.S.)

Copy of the order forwarded to:

1. APPELLANT - Shri Pramod Kumar Singh, 27, Tollygunge Circular Road, Kolkata-700 053 2 Respondent - WTO, Ward-28(4), Kolkata.

3. The CT(A), Kolkata

4. CWT, Kolkata.

5. DR, Kolkata Benches, Kolkata

/True Copy, By order,

Asstt. Registrar.