Bank of India, Siliguri Branch, Siliguri V. CIT (A)-XVI, KOLKATA, Kolkata

ITA 1192/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1762 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 26-05-2014
• Court: TRIBUNAL
• Department Lawyers: D C MONDAL

Judgement Text

1 ITA NO.1192/KOL/2014 BANK OF INDIA AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI A. T. VARKEY, JM & SHRI WASEEM AHMED, AM] I.T.A. NO. 1192/KOL/2014 ASSESSMENT YEAR: 2009-10 BANK OF INDIA,( PAN: CALBO5830G) VS. JOINT COMMISSI ONER OF INCOME-TAX, RANGE-57, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 16.03.2017 DATE OF PRONOUNCEMENT 24.05.2017 FOR THE APPELLANT SHRI RAJEEVA KUMAR, ADVOCATE FOR THE RESPONDENT SHRI D. C. MONDAL, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-XVI, KOLKATA DATED 14.03.2014 FOR AY 2009-10. 2. WE HAVE HEARD RIVAL SUBMISSIONS AND NOTED THAT T HE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE ASSES SEE WAS NOT ABLE TO GIVE SUFFICIENT CAUSE FOR CONDONATION OF DELAY. WE NOTE THAT THE ASSESSE E HAD BROUGHT TO THE NOTICE OF THE LD. CIT(A) THAT THE LD. AR WHO WAS ENTRUSTED WITH THE M ATTER HAD GONE TO HIS NATIVE PLACE WITHOUT ENTRUSTING THE MATTER TO ANY OF HIS OTHER C OLLEAGUES. THEREFORE, SINCE THE DELAY OF THIRTY DAYS WAS ATTRIBUTABLE TO THE OMISSION OF THE LD. AR OF THE ASSESSEE, WE ARE OF THE VIEW THAT THE ASSESSEE OUGHT NOT TO BE PENALIZED FOR OMI SSION ON THE PART OF THE LD. AR. THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT TH E LD. CIT(A) OUGHT TO HAVE ADMITTED THE APPEAL AND DECIDED THE MATTER ON MERITS. SINCE THE RE ARE SUFFICIENT REASONS FOR CONDONATION OF DELAY, WE CONDONE THE DELAY AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO 2 ITA NO.1192/KOL/2014 BANK OF INDIA AY 2009-10 DECIDE THE APPEAL ON MERITS. NEEDLESS TO SAY, THE ASSESSEE SHOULD BE GIVEN SUFFICIENT OPPORTUNITY OF HEARING. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 24.05.2017 . SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24TH MAY, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT BANK OF INDIA, SILIGURI BRANCH, KUBER F URNISHING, 1 ST FLOOR, SEVOKE ROAD, SILIGURI-734001.. 2 RESPONDENT JOINT COMMISSIONER OF INCOME-TAX, RANG E-57, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .