ITO, WD-1(1), Siliguri, Siliguri V. M/s Cachar King Plantation (P) Ltd., Darjeeling

ITA 1481/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1535 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2017
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 03-07-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N O N E
• Keywords: Condonation of delay

Judgement Text

1 ITA NO.1481/KOL/2014 CACHAR KING PLANTATION (P) LTD. AY 2005-06 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE .., /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] / I.T.A NO. 1481/KOL/2014 ! ' / ASSESSMENT YEAR: 2005-06 INCOME-TAX OFFICER, WD-1(1), SILIGURI VS. M/S. CACH AR KING PLANTATION (P) LTD. PAN: AABCC0744P) ( /APPELLANT ) ( / RESPONDENT ) DATE OF HEARING 11.07.2017 DATE OF PRONOUNCEMENT 14.07.2017 FOR THE APPELLANT/ N O N E FOR THE RESPONDENT/ SHRI SUBASH AGARWAL, ADVOCATE / ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A), JALPAIGURI DATED 08.05.2014 FOR AY 2005-06. 2. NONE APPEARED FOR THE REVENUE AND NO ADJOURNMENT SOUGHT, HOWEVER, ON PERUSAL OF THE GROUND NO.1 OF THE APPEAL, WE NOTE THAT THE REV ENUE IS AGGRIEVED BY THE DECISION OF THE LD. CIT(A) WHILE CONDONING THE DELAY OF 73 DAYS FOR FILING OF APPEAL BEFORE HIM HAVE NOT ASSIGNED ANY REASON FOR SUCH CONDONATION. THE LD. AR WAS FAIR ENOUGH IN CONCEADING THE FACT THAT NOWHERE IN THE IMPUGNED ORDER, THE LD. CI T(A) HAS GIVEN ANY REASON FOR CONDONATION OF DELAY OF 73 DAYS IN FILING THE APPEA L BEFORE THE LD. CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE ARE INCLI NED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A ) TO DECIDE THE APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEAL BEFORE TH E LD. CIT(A) IN ACCORDANCE WITH LAW. THEREAFTER, THE LD. CIT(A) MAY DECIDE THE APPEAL ON MERIT DE NOVO IN ACCORDANCE TO LAW, INCASE HE CONDONES THE DELAY. WITH THE AFORESAID O BSERVATION, WE SET ASIDE THE ORDER AND 2 ITA NO.1481/KOL/2014 CACHAR KING PLANTATION (P) LTD. AY 2005-06 REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A ) AND DIRECT THE LD. AR TO BE PRESENT BEFORE THE LD. CIT(A), JALPAIGURI ON 12.09.2017. N O SEPARATE NOTICE TO BE ISSUED IN THIS RESPECT. THE APPEAL OF REVENUE IS ALLOWED FOR STATI STICAL PURPOSES. 3. IN THE RESULT, APPEAL OF REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 14.07.2017 SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14TH JULY, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT ITO, WARD-1(1), SILIGURI. 2 RESPONDENT M/S. CACHAR KING PLANTATION (P) LTD., BIDHAN NAGAR, DARJEELING 3 . THE CIT(A), JALPAIGURI 4. 5. CIT , JALPAIGURI DR, KOLKATA BENCHES, KOLK ATA / TRUE COPY, BY ORDER, SR. PVT. SECY