M/s Prince Furnishers, Kolkata V. The ITO, Wd-35(1), Kolkata, Kolkata

ITA 1495/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9128 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-07-2014
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: JITENDRA KAUSHIK
• Keywords: Condonation of delay
• Section: 154

Judgement Text

I.T.A. NO. 1495/KOL./2014 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1495/KOL/ 2014 ASSESSMENT YEAR: 2010-2011 M/S. PRINCE FURNISHERS,............................ .................................APPELLANT 8, BENTINCK STREET, TAHER MANSION, ROOM NO. 10, KOLKATA-700 001 [PAN: AAEFP 2967 R] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-35(1), KOLKATA, AAYAKAR BHAWAN, KOLKATA APPEARANCES BY: SHRI JITENDRA KAUSHIK, A.R., FOR THE ASSESSEE MD. GHAYAS UDDIN, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MARCH 30, 2017 DATE OF PRONOUNCING THE ORDER : MARCH 30, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XX, KOLKATA DA TED 11.04.2014, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINI BY TREATING THE SAME AS BARRED BY LIMITATION.. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L. IT FILED AN APPLICATION BEFORE THE ASSESSING OFFICER UNDER SECT ION 154 SEEKING RECTIFICATION OF THE MISTAKE ALLEGED TO HAVE CREPT IN THE INTIMATION ISSUED UNDER SECTION 143(1). WHEN THE SAID APPLICATION WAS REJECTED BY THE ASSESSING OFFICER VIDE AN ORDER PASSED UNDER SECTIO N 154, AN APPEAL WAS FILED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) A GAINST THE SAID ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 154. THERE WAS, HOWEVER, A DELAY OF THREE MONTHS AND TWELVE DAYS ON THE PART O F THE ASSESSEE TO FILE I.T.A. NO. 1495/KOL./2014 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 3 THE SAID APPEAL BEFORE THE LD. CIT(APPEALS) AND SIN CE THERE WAS NO REASON APPARENTLY GIVEN BY THE ASSESSEE FOR THE SAID DELAY , THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINI BY TREATING THE SAME AS BARRED BY LIMITATION. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBU NAL. 3. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, THE APPLICATION SEEKING CONDONATION O F THE DELAY IN FILING THE APPEAL WAS FILED BY THE ASSESSEE ALONG WITH THE APPEAL ITSELF ON 18.09.2012, BUT THE LD. CIT(APPEAL) HAS FAILED TO T AKE COGNIZANCE OF THE SAME. HE HAS ALSO PLACED ON RECORD THE COPY OF THE SAID APPLICATION, DULY ACKNOWLEDGED BY THE OFFICE OF THE LD. CIT(APPEALS)- XX, KOLKATA AS RECEIVED ON 18.09.2012, WHICH CLEARLY SHOWS THAT TH E APPEAL FILED BY THE ASSESSEE BEFORE HIM HAS BEEN DISMISSED BY THE LD. C IT(APPEALS) IN LIMINI VIDE HIS IMPUGNED ORDER BY TREATING THE SAME AS BAR RED BY LIMITATION WITHOUT TAKING INTO CONSIDERATION OR WITHOUT DISPOS ING THE APPLICATION FILED BY THE ASSESESE FOR THE CONDONATION OF THE SA ID DELAY. EVEN THE LD. D.R. HAS NOT BEEN ABLE TO REBUT OR CONTROVERT THIS POSITION. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT( APPEALS) AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH AFTER TAKING INTO CONSIDERATION THE APPLICATION FIL ED BY THE ASSESSEE FOR CONDONATION OF DELAY ON MERIT IN ACCORDANCE WITH LA W. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 30, 201 7. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 30 TH DAY OF MARCH, 2017 COPIES TO : (1) M/S. PRINCE FURNISHERS,, C/O. SRI R.P. SHARMA, ADVOCATE, 19-D, MUKTARAM BABU STREET, KOLKATA-700 007 I.T.A. NO. 1495/KOL./2014 ASSESSMENT YEAR: 2010-2011 PAGE 3 OF 3 (2) INCOME TAX OFFICER, WARD-35(1), KOLKATA, AAYAKAR BHAWAN, KOLKATA (3) COMMISSIONER OF INCOME TAX(APPEALS)-XX, KOLKAT A; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.