Life Line Engineers Cooperative and Construction Society Ltd., Ashoknagar V. I.T.O.Ward-33(2), Kolkata

ITA 1323/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5163 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-01-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 29-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: U DASGUPTA
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

ITA NO. 1323/KOL/2019 ASSESSMENT YEAR: 2014-2015 LIFE LINE ENGINEERS COOPERATIVE & CONSTRUCTION SOCIETY LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1323/KOL/2019 ASSESSMENT YEAR: 2014-2015 LIFE LINE ENGINEERS COOPERATIVE AND CONSTRUCTION SO CIETY LTD..........APPELLANT 767/10, KALYANGARH, ASHOKNAGAR, 24-PARGANAS (NORTH)-743272 [PAN: AAABL0065G] -VS.- INCOME TAX OFFICER,................................ .............................................RESPON DENT WARD-33(2), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700071 APPEARANCES BY: SHRI U. DASGUPTA, ADVOCATE, FOR THE APPELLANT SHRI JAYANTA KHANRA, JCIT, SR. D.R., FOR THE RESPON DEN T DATE OF CONCLUDING THE HEARING : JANUARY 13, 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 19, 2020 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKATA DAT ED 14.09.2018 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL FI LED BY THE ASSESSEE MANUALLY BY TREATING THE SAME AS NON-EST ON THE GROUND THAT IT WAS MANDATORY ON THE PART OF THE ASSESSEE TO FILE THE S AID APPEAL ELECTRONICALLY ON-LINE. 2. AT THE OUTSET, IT IS NOTED THAT THERE IS A DELAY OF 181 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE T HE TRIBUNAL. IN THIS REGARD, THE ASSESSEE HAS MOVED AN APPLICATION SEEKI NG CONDONATION OF THE SAID DELAY AND KEEPING IN VIEW THE REASONS GIVEN TH EREIN, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY OF 181 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBU NAL. EVEN THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN THIS REGARD. THE DELAY OF 181 DAYS ON THE PART ITA NO. 1323/KOL/2019 ASSESSMENT YEAR: 2014-2015 LIFE LINE ENGINEERS COOPERATIVE & CONSTRUCTION SOCIETY LIMITED 2 OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TR IBUNAL IS ACCORDINGLY CONDONED. 3. THE ASSESSEE IN THE PRESENT CASE IS A COOPERATIV E SOCIETY, WHILE FILED ITS RETURN OF INCOME FOR THE YEAR UNDER CONSI DERATION ON 17.05.2015 DECLARING TOTAL INCOME OF RS.60,380/-. IN THE ASSES SMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 26.12.2016, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.10,40,515/- AFTER MAKING AN ADDITION OF RS.9,80,135/- ON ACCOUNT OF U NDISCLOSED INCOME. 4. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS FILED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS). SINCE THE SAID APPEAL WAS FILED BY THE ASSESSEE MAN UALLY AND IT WAS MANDATORY ON THE PART OF THE ASSESSEE TO FILE THE A PPEAL ELECTRONICALLY ON- LINE, THE LD. CIT(APPEALS) TREATED THE APPEAL FILED BY THE ASSESSEE MANUALLY AS NON-EST AND DISMISSED THE SAME VIDE HIS APPELLATE ORDER DATED 14.09.2018 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 5. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERV ED THAT A SIMILAR ISSUE AS INVOLVED IN THE PRESENT CASE HAD COME UP FOR CON SIDERATION BEFORE THE COORDINATE BENCH OF THIS TRIBUNAL AT MUMBAI IN THE CASE OF ALL INDIA FEDERATION OF TAX PRACTITIONERS VS.- ITO AND VIDE ITS ORDER DATED 04.05.2018 PASSED IN ITA NO. 7134/MUM./2017, THE OR DER OF THE LD. CIT(APPEALS) DISMISSING THE APPEAL OF THE ASSESSEE FILED MANUALLY BY TREATING THE SAME AS NON-EST WAS SET ASIDE BY THE TRIBUNAL KEEPING IN VIEW THE CAUSE OF JUSTICE WITH A DIRECTION TO THE A SSESSEE TO FILE THE APPEAL ELECTRONICALLY WITHIN 10 DAYS FROM THE DATE OF RECEIPT OF ORDER. THE TRIBUNAL ALSO CONDONED THE EVENTUAL DELAY THAT MAY CAUSE IN FILING THE APPEAL BY THE ASSESSEE ELECTRONICALLY ON-LINE A ND DIRECTED THE LD. CIT(APPEALS) TO DISPOSE OF THE SAID APPEAL FILED BY THE ASSESSEE ON MERITS ITA NO. 1323/KOL/2019 ASSESSMENT YEAR: 2014-2015 LIFE LINE ENGINEERS COOPERATIVE & CONSTRUCTION SOCIETY LIMITED 3 BY PASSING A SPEAKING ORDER. RESPECTFULLY FOLLOWING THE SAID DECISION OF THE COORDINATE BENCH OF THIS TRIBUNAL, I SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DISMISSING THE APPEA L FILED BY THE ASSESSEE MANUALLY BY TREATING THE SAME AS NON-EST AND DIRECT THE ASSESSEE TO FILE A FRESH APPEAL ELECTRONICALLY ON-LINE WITHIN 10 DAYS OF RECEIPT OF THIS ORDER. IN CASE THE APPEAL IS FILED BY THE ASSESSEE ELECTRO NICALLY IN COMPLIANCE WITH THE SAID DIRECTION, THE LD. CIT(APPEALS) SHALL CONDONE THE EVENTUAL DELAY IN FILING THE SAME AND DISPOSE OF THE SAID AP PEAL FILED BY THE ASSESSEE ON MERIT AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 19, 2020. SD/- (P.M. JAGTAP) VICE-PR ESIDENT) KOLKATA, THE 19 TH DAY OF FEBRUARY, 2020 COPIES TO : (1) LIFE LINE ENGINEERS COOPERATIVE AND CONSTRUCTION SOCIETY LTD. 767/10, KALYANGARH, ASHOKNAGAR, 24-PARGANAS (NORTH)-743272 (2) INCOME TAX OFFICER, WARD-33(2), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-70 0071 (3) COMMISSIONER OF INCOME TAX (APPEALS)-9, KO LKATA; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.