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Case Law Details

Case Name : DCIT Vs Saroj Kumar Poddar (ITAT Kolkata)
Appeal Number : I.T.A. No. 2406/Kol/2019
Date of Judgement/Order : 11/05/2021
Related Assessment Year : 2014-15
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DCIT Vs Saroj Kumar Poddar (ITAT Kolkata)

Kolkata bench first  of its kind of Interim order on the subject of endless adjournments by revenue on pretext of covid 19  and resultant pains to tax payer languishing for justice held remarkably as follows:-

The Revenue is also raising strong objections, without any valid ground, for the hearing of the appeal by the Bench on the preliminary issues of maintainability of the appeal. These objections are hereby rejected. This Bench has been highly accommodative and has granted a number of adjournments to the Department till date despite strong and valid objections of the assessee who is a sr. Citizen with health issues and who is requesting resolution of 2014-15 all his disputes at an early date due to the pandemic.

Government offices and Senior Officers above the rank of Deputy Secretary to the Govt. of India, are duty bound to attend office and discharge their duties during this pandemic. The cases before the ITAT are being represented by the Officers of the rank of “Additional Commissioner of Income Tax” as well as “Commissioner of Income Tax” on a regular basis all through this pandemic. Even complicated Transfer Pricing and international tax matters have been heard and disposed off during this pandemic period. No officer tried to avoid arguing the cases and have been coming fully prepared.

The officers are required to discharge the duties entrusted to them and are not expected to shift responsibilities, on one pretext or another. We Members of the ITAT are regularly attending offices and disposing off cases through virtual court with the help and assistance of the ld. Sr. D/Rs, CIT(D/R)s as well as the members of the Bar.

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Author Bio

Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court advocatekapilgoel@gmail.com, 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

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