Debasish Ghosh,., North 24 Parganas V. C.I.T. (Appeals),XXXII,Kol, Kolkata

ITA 1679/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87634 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 19-11-2012
• Court: TRIBUNAL
• Department Lawyers: SANJAY
• Assessee Lawyers: N O N E
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA, AM ] I.T.A NO. 16 79 /KOL/201 2 ASSESSMENT YEAR : 200 8 - 0 9 DEBASISH GHOSH (PROP. OF GEETA ENTERPRISE) V S. INCOME - TAX OFFICER, WD - 5 1 (1), KOLKATA (PAN:A DNPG3417D ) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 30 .01.2015 DATE OF PRONOUNCEMENT: 30 .01.2015 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: S HRI SANJAY, ADDL. CIT, SR. DR ORDER PER SHRI MAHAVIR SINGH, JM : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT (A) - X XXII , KOLKATA IN APPEAL NO. 2 14 /XXXII/10 - 11/5 1 (1)/KOL DATED 2 3 . 0 8 .201 2 . ASSESSMENT W AS FRAMED BY ITO, WARD - 51 (1) , KOLKATA U/S. 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR AY 200 8 - 0 9 VIDE HIS ORDER DATED 2 8 . 1 2 .20 1 0 . 2. NONE HAVE APPEARED FOR AND ON BEHALF OF ASSESSEE AT THE TIME OF HEARING BEFORE US. WE HAVE HEARD LD. SR. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE IN A CURSORY MANNER JUST ONLY DISMISSED THE APPEAL OF ASSESSEE AS THE SAME WAS FILED BEYOND THE DATE OF LIMITATION . WE FIND THAT THERE IS DELAY OF FIFTEEN DAYS ONLY. THE ASSESSMENT ORDER DATED 2 8 .1 2 .2010 WAS RECEIVED BY THE ASSESSEE ON 31 . 12 .2010 AND APPEAL WAS FILED BEFORE CIT(A) ON 14 .0 2 .201 1 . THE ASSESSEE EXPLAINED THE REASON THAT THE ASSESSEE REMAINED OUT OF STATION FROM 29.12.2010 TO 06.02.2011 . THEREFORE, THE APPEAL WAS FILED ON 14 .0 2 .201 1 . THE CIT(A) DID NOT CONDONE THE DELAY IN SPITE OF THE ABOVE REASONS GIVEN. 3. WE FIND THAT THE REASON STATED BY ASSESSEE ABOVE AND THAT ALSO FOR FIFTEEN DAYS IS A QUITE REASONABLE CAUSE. TO DISPENSE SUBSTANTIAL JUSTICE, WE MUST NOT GO INTO TECHNICALITIES IF THERE IS A REASONABLE CAUSE. IN THE INTEREST OF JUSTICE, WE CONDONE THE 2 ITA NO. 1679 /K/201 2 DEBASISH GHOSH , AY 200 8 - 0 9 DELAY AND DIRECT THE CIT(A) TO ADJUDICATE THE ISSUES ON MERITS. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5 . ORDER IS PRONOUNCED IN THE OPEN COURT . S D / - S D / - ( SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED : 30TH JANUARY , 201 5 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT SHRI DEBASISH GHOSH (PROP. GEETA ENTERPRISE), 3/1, PURBACHAL 1 ST LANE, RAHARA KHARDHA, 24 PGS (N). 2 RESPONDENT ITO, WARD - 5 1 (1) , KOLKATA . 3 . THE CIT (A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .