SMT PRATIMA SARKAR,KOLKATA vs. ITO, WD-2, COOCHBEHAR, COOCHBIHAR

At the outset, it is noted that there is a delay of 226 days on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has filed an application seeking condonation of the said delay and keeping in view the reasons given therein, which are fully supported by a documentary evidence in the form of medical certificate, I am of the view that the delay on the part of the assessee in filing this appeal before the Tribunal is for a sufficient cause. The said delay is, therefore, condoned and this appeal of the assesese is being disposed of on merit. ./2015 Assessment year: 2009-2010 Page 2 of 4

The assessee in the present case is an individual, who is engaged in the business of running a retail outlet of diesel, petrol and lubricants under licence from Indian Oil Corporation. The return of income for the year under consideration was filed by her on 29.09.2009 declaring total income of Rs.1,758/-. In the assessment completed under section 143(3) vide an order dated 30.12.2011, the total income of the assessee was determined by the Assessing Officer at Rs.9,34,641/- after making the following three additions:- (1) Under-valuation of closing stock for Rs.2,04,017/- 4KL petrol

Against the order passed by the Assessing Officer under section 143(3), an appeal was preferred by the assessee before the ld. CIT(Appeals). During the course of appellate proceedings before the ld. CIT(Appeals), written submission was filed by the assessee in support of her case on the issues involved in the appeal. The said written submission was forwarded by the ld. CIT(Appeals) to the Assessing Officer for the later’s comments. In the remand report submitted to the ld. CIT(Appeals), the Assessing Officer offered his comments on the written submission filed by the assessee. A copy of the remand report was provided by the ld. CIT(Appeals) to the assessee and the case was fixed for hearing twice to give the assessee an opportunity of filing her rejoinder. The assessee, however, not availed the said opportunity and keeping in view the same, the ld. CIT(Appeals) proceeded to dispose of the appeal of the assesese by recording his conclusion as under:- “In view of these facts, it is seen that the assessee does not have any argument in support of the grounds of appeal taken. The appeal of the assessee is dismissed”. ./2015 Assessment year: 2009-2010 Page 3 of 4 Aggrieved by the order of the ld. CIT(Appeals), the assessee has preferred this appeal before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. It is observed that the assessee in support of her case on the issues involved in the appeal had filed written submission before the ld. CIT(Appeals) and the same was forwarded by the ld. CIT(Appeals) to the Assessing Officer for his comments. The Assessing Officer also offered his comments in the remand report submitted to the ld. CIT(Appeals) and since the assessee did not file any rejoinder to the copy of remand report submitted by the Assessing Officer, which was made available to her, the ld. CIT(Appeals) proceeded to dismiss the appeal of the assessee by observing that the assessee did not have any argument in support of the grounds of appeal taken. He, however, appears to have ignored the fact that the submission in writing was already filed by the assessee in support of the grounds taken in her appeal and even the remand report sought thereon from the Assessing Officer was available on record before the ld. CIT(Appeals). He did not take the same into consideration and proceeded to dismiss the appeal of the assessee for want of rejoinder filed by the assessee to the remand report submitted by the Assessing Officer. As per the provisions of sub- section (6) of section 250, it is incumbent upon the ld. CIT(Appeals) to dispose of the appeal filed by the assessee by an order in writing stating the points for determination, the decision thereon and the reasons for the decision. In my opinion, the impugned order passed by the ld. CIT(Appeals) is not in accordance with the relevant provisions of section 250(6), inasmuch as, the same does not state the points for determination, the decision thereon and the reasons for the decision inspite of the fact that written submission filed by the asseessee on such points as well as the comments offered by the Assessing Officer by way of remand report thereon were available on record before him. I, therefore, set aside the said order and remit the matter back to the ld. CIT(Appeals) with a direction to dispose of the appeal of the assessee afresh on merit in ./2015 Assessment year: 2009-2010 Page 4 of 4 accordance with law by passing a well discussed and well reasoned order after giving the assessee sufficient opportunity of being heard.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on June 03, 2016.