Sri Dipak Goswami, Purba Medinipur V. ITO,WD-1, Haldia, Haldia

ITA 1416/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1907 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 01-07-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER & SRI S. S. VISWANETHRA RAVI , JUDICIAL MEMBER ] I.T.A. NO. 1416 /KOL/201 6 ASSESSMENT YEAR: 201 1 - 1 2 SRI DIPAK GOSWAMI ........ . ... APPELLANT PROP: M/S. DIAS ENTERPRISE RISTEY COMPLEX FLAT NO. G/2/A MAHAPRABHU CHAK HALDIA TOWNSHIP PURBA MEDNIPUR 721 607 [PAN : AFSPG 9898 P ] INCOME TAX OFFICER, WARD - 1, HALDIA .. ... RESPONDENT PRESENTLY: INCOME TAX OFFICER, WARD - 27(1) HALDIA - 721602 APPEARANCES BY: NONE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 19 TH , 2017 DATE OF PRONOUNCING THE ORDER : JANUARY 5 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 7, KOLKATA , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 2 9 / 02 /201 6 , FOR THE ASSESSMENT YEAR 2011 - 12 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE BY RPAD. UNDER THESE CIRCUMSTANCES, WE DISPOSE OF F THE CASE EX - PARTE, QUA THE ASSESSEE ON MERITS, AFTER HEARING THE LD. D/R. 3. HEARD THE LD. D/R. THERE IS A DELAY OF 59 DAYS IN FILING OF THE APPEAL. THE ASSESSEE FILED A PETITION FOR CONDONATION OF DELAY SUPPORTED BY AN AFFIDAVIT. AFTER PERUSING THE SAME , WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THIS APPEAL IN TIME. HENCE WE CONDONE THE DELAY AND ADMIT THE APPEAL. 2 I.T.A. NO. 1416/KOL/2016 ASSESSMENT YEAR: 2011 - 12 SRI DIPAK GOSWAMI 4. WE FIND THAT THE LD. FIRST APPELLATE AUTHORITY, HAS PASSED AN EX - PARTE ORDER DUE TO NON - COMPLIANCE BY THE ASSESSEE. HE HAS NOT DISPOSED OFF THE APPEAL ON MERITS. HE DISMISSED THE SAME ON THE GROUND OF NON - P ROSECUTION. THIS CANNOT BE DONE. H ENCE, WE SET ASIDE THIS ISSUE TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION, ON MERITS. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE TH E LD. FIRST APPELLATE AUTHORITY ON 23 RD FEBRUA RY, 2018, TAKE NOTICE AND THEREAFTER CO - OPERATE IN DISPOSAL OF THE APPEAL. 4. IN THE RESULT, THE AP PEAL OF THE ASSESSEE IS ALLOWED FOR STATI STICAL PURPOSES. KOLKATA, THE 5 TH DAY OF JANUARY , 201 8 . SD/ - SD/ - [ S.S. VISWANETHRA RAVI ] [ J. SUDHAKAR REDDY ] J UDICIAL MEMBER ACCOUNTANT MEMBER DATED : 05 . 01 .201 8 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SRI DIPAK GOSWAMI PROP: M/S. DIAS ENTERPRISE RISTEY COMPLEX FLAT NO. G/2/A MAHAPRABHU CHAK HALDIA TOWNSHIP PURBA MEDNIPUR 721 607 2. INCOME TAX OFFICER, WARD - 1, HALDIA PRESENTLY: INCOME TAX OFFICER, WARD - 27(1) HALDIA 721602 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY H EAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 1416/KOL/2016 ASSESSMENT YEAR: 2011 - 12 SRI DIPAK GOSWAMI