Parker Construction Pvt Ltd, Kolkata V. ITO, Ward - 8(3), Kolkata , Kolkata

ITA 1652/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6206 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 14-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K SRIHARI
• Keywords: Opportunity of being heard

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. S.S.GODARA, JUDICIAL MEMBER ITA NO.165 2 /KOL/2017 [ASSESSMENT YEAR: 200 8 - 0 9 ] APPELLANT BY NONE RESPONDENT BY SH. P.K.SRIHARI, CIT DR DATE OF HEARING 24.07.2018 DATE OF PRONOUNCEMENT 24.07.2018 ORDER PER P.M.JAGTAP, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - 2, KOLKATA DATED 04.08.2016 FOR AY 200 8 - 0 9 WHEREBY LD.CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE BY TREATING T HE SAME AS BARRED BY LIMITATION. 2. AT THE OU TSET, IT IS NOTICED THAT THERE I S A DELAY OF 280 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBUNAL. THE ASSESSEE HAS FILED AN APPLICATION SEEKING CONDONATION OF T H E SAID DELAY ON THE GROUND THAT ITS AUTHORIZED REPRESENTATIVE , SRI RAJESH DUGAR, FCA COULD NOT PREPARE AND FILE THE APPEAL BEFORE THE TR I BUNAL WITHIN THE PRESCRIBED TIME DUE TO HIS INJURY WHICH WAS FOLLOWED BY MEDICAL BRAIN SURGERY . IT IS SUBMITTED THAT SRI. RAJESH DUGAR, FC A WAS HOSPITALIZED DURING THE RELEVANT PERIOD AND AFTER HIS RECOVERY FROM CRITICAL BRAIN SURGERY, HE PREPARED AND FILED THE APPEAL BEFORE THE TRIBUNAL W HICH RESULTED IN A DELAY. KEEPING IN VIEW THE REASONS GIVEN BY THE ASSESSEE IN THE APPLICATION, WE PARKER CONSTRUCTION PVT. L TD., , 9/12, LAL BAZAR STREET, 3 RD FLOOR, BLOCK - B, ROOM NO.10, KOLKATA - 700001. PAN - AAECP5774H VS ITO, WARD - 8(3), P - 7, CHOWRINGHEE SQAURE, KOLKATA - 700069. (APPELLANT) (RESPONDENT) ITA NO. 1652/ KOL/201 7 [ASSESSMENT YEAR: 20 08 - 09 ] PAGE | 2 SATI SFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY IN FILING THIS APPEAL BY THE ASSESSEE BEFORE THE TRIBUNAL. WE ACCORDINGLY CONDONE THE SAID DELAY. 3. AS REGARDS THE ACTION OF LD.CIT(A) IN DISMISSING THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER BY TREATING THE SAME AS BARRED BY LIMITATION REFUSING TO CONDONE THE DEL A Y OF 07 DAYS, IT IS OBSERVED TH A T AN APPLICATION WAS FILED BY THE ASSESSEE BEFORE LD.CIT(A) SEEKING CONDONATION OF THE SAID DELAY OF 07 DAYS ON THE FOLLOWING GROUNDS: - SHRI RAM ASHRA Y, DIRECTOR OF THE ASSESSEE - COMPANY, WHO WAS LOOKING AFTER THE TAXATION MATTER WAS OUT OF STATION AND WAS UNABLE TO CONTACT THE TAX CONSULTANT OF THE COMPANY FOR PREPARATION OF THE APPEAL AGAINST THE ASSESSMENT ORDER DATED 28.03.2014. AFTER RETURNING BACK TO KOLKATA ON R AROUND 11.07.2014, HE CONTACTED SHRI SUBASH AGARWAL, ADVOCATE AND SENT HIM THE RELEVANT PAPERS FOR PREPARATION AND FILING OF APPEAL BEFORE THE HONBLE CIT(A). THEN THE APPEAL PAPERS WERE PREPARED BY 16.07.2014 BY THE SAID ADVOCATE AND TH EN THE APP E AL WAS FILED ON 17.07.2014. 4. LD.CIT(A) DID NOT CONDONE THE D E L A Y ON THE GROUND THAT THE E XPLANATION OFFERED BY THE ASSESSEE FOR THE SAID DELAY WAS VAGUE AND EVASIVE AND DID NOT CONSTITUTE SUFFICIENT CAUSE. WE ARE UNABLE TO SUBSCRIBE TO THIS VIEW TAKEN BY LD.CIT(A). IT IS A WELL - SETTLED POSITION OF LAW THAT THE EXPRESSION SUFFICIENT CAUSE IS REQUIRED TO BE CONST RUED LIBERALLY IN ORDER TO ADVANCE THE CAUSE OF JUSTICE. IN THE PRESENT CASE, THERE WAS A DELAY OF 07 DAYS ONLY ON THE PART OF TH E ASSESSEE IN FILING THE APPEAL BEFORE LD.CIT(A) AND KEEPING IN VIEW THE REASONS GIVEN BY THE ASSESSEE FOR THE SAID DELAY IN THE APPLICATION FOR CONDONATION, WE ARE OF THE VIEW THAT THERE WAS A SUFFICIENT CAUSE FOR THE SAID DELAY ON THE PART OF THE ASSESS EE IN FILING ITS APPEAL BEFORE LD.CIT(A) . WE THEREFORE CONDONE THE SAID DELAY AND REMIT ITA NO. 1652/ KOL/201 7 [ASSESSMENT YEAR: 20 08 - 09 ] PAGE | 3 THE MATTER BACK TO LD.CIT(A) FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 24.07.2018. S D / - S D / - (S.S.GODARA) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: - 2 4 .07.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT - PARKER CONSTRUCTION PVT.LTD., , 9/12, LAL BAZAR STREET, 3 RD FLOOR, BLOCK - B, ROOM NO.10, KOLKATA - 700001. 2. RESPONDENT - ITO, WARD - 8(3), P - 7, CHOWRINGHEE SQAURE, KOLKATA - 700069. 3. CIT 4. CIT(APPEALS) CONCERNED 5. DR: ITAT SR.P.S./H.O.O ITAT, KOLKATA