Octavius Tea & Industries Ltd, Kolkata V. D.C.I.T Cir - 4,kolkata, Kolkata

ITA 1053/KOL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1787 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 03-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 03-05-2013
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: N O N E
• Keywords: Condonation of delay

Judgement Text

1 ITA NO.1053/KOL/2013 OCTAVIUS TEA & INDUSTRIES LTD. AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI A. T. VARKEY, JM & SHRI WASEEM AHMED, AM] I.TA NO. 1053/KOL/2013 ASSESSMENT YEAR: 2008-09 OCTAVIUS TEA & INDUSTRIES LTD. (PAN: AAACO4055C) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 03.05.2017 DATE OF PRONOUNCEMENT 03.05.2017 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT, S R. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-IV, KOLKATA DATED 16.01.2013 FOR AY 2008-09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BUT AN A DJOURNMENT APPLICATION HAS BEEN FILED, WHICH IS PLACED ON RECORD. HOWEVER, ON PERUSAL OF THE IMPUGNED ORDER WE NOTE THAT IT IS AN EX PARTE ORDER OF THE LD. CIT(A) . WE NOTE THAT THE LD. CIT(A) HAS NOT ADMITTED THE APPEAL ON THE GROUND THAT THERE WAS A DELAY OF FIVE MONTHS IN FILING THE APPEAL. WE TAKE NOTE THAT THE ASSESSEE IN ITS APPL ICATION FOR CONDONATION OF DELAY HAS STATED THAT THE CHARTERED ACCOUNTANT WHO WAS ENTRUS TED THE CASE COULD NOT FILE THE APPEAL BECAUSE THE FILE WAS MISPLACED. WHEN THE AO ISSUED NOTICE OF PENALTY, THEN ONLY THE ASSESSEE CAME TO KNOW THAT THE APPEAL HAS NOT BEEN FILED BEFORE THE LD. CIT(A). THEREAFTER, THE ASSESSEE WITHOUT THE DELAY IMMEDIATELY FILED THE APPEAL BEFORE THE LD. CIT(A). FOR THE FAULT OF THE LD. AR OF THE ASSESSEE, THE ASSESSEE SHOULD NOT BE PENALIZED. THEREFORE, WE ARE INCLINED TO CONDONE T HE DELAY OF FIVE MONTHS IN FILING THE APPEAL AND, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO BE DECIDED ON MERITS. NEEDLESS TO SAY, SUFFICIENT 2 ITA NO.1053/KOL/2013 OCTAVIUS TEA & INDUSTRIES LTD. AY 2008-09 OPPORTUNITY TO BE GRANTED TO THE ASSESSEE BEFORE DI SPOSING OF THE APPEAL BY A SPEAKING ORDER. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICA L PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD MAY, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT OCTAVIUS TEA & INDUSTRIES LTD., 15B, HE MANTA BASU SARANI, KOLKATA-700 001. 2 RESPONDENT DCIT, CIRCLE-4, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .