M/s. PMC Rubber Chemicals India Private Limited , Hooghly V. ACIT, Circle - 24, Hooghly , Hooghly

ITA 1686/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5316 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 06-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: SOURABH AGARWAL ACA
• Keywords: Condonation of delay; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.1686/KOL/2018 ( / ASSESSMENT YEAR: 2012-13) M/S PMC RUBBER CHEMICALS INDIA PVT. LTD. 103, G.T. ROAD(WEST), RISHRA, HOOGHLY-712248 VS. ACIT, CIRCLE-24, HOOGHLY ./ ./PAN/GIR NO. : AADCP 7639 J (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SOURABH AGARWAL, ACA RESPONDENT BY : SHRI SHANKAR HALDER, JCIT SR. DR / DATE OF HEARING : 16/04/2019 /DATE OF PRONOUNCEMENT : 15/05/2018 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , P ERTAINING TO ASSESSMENT YEAR 2012-13 IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-6, KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT , 1961 (IN SHORT THE ACT) DATED 31.03.2015. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE A SSESSEE SUBMITTED THAT THE APPEAL FILED BEFORE THE LD. CIT(A) WAS LATE, FOR MORE THA N ONE AND HALF YEARS DUE TO LACK OF PROPER LEGAL ADVICE. THE LD. CIT(A) SHOULD HAVE ADMITTED THE APPEAL AFTER CONDONATION OF DELAY AND ADJUDICATE THE APPEAL ON M ERITS. THEREFORE, LD. COUNSEL PRAYED THE BENCH THAT THIS ISSUE SHOULD BE REMITTE D BACK TO THE FILE OF THE LD. M/S PMC RUBBER CHEMICALS INDIA PVT. LTD. ITA NO.1686/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 CIT(A) FOR DE NOVO ADJUDICATION. THE LD. DR ALSO FA IRLY AGREED WITH THE SUBMISSION OF THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT LD. CIT(A), HE HAS NOT CONDONED THE D ELAY IN FILING THE APPEAL. WE NOTE THAT THERE WAS DELAY IN FILING THE APPEAL BEFO RE LD. CIT(A) FOR A PERIOD OF ONE AND HALF YEAR. THE LD. CIT(A) DID NOT CONDONE THE D ELAY IN FILING APPEAL. THE ASSESSEE EXPLAINED THE REASONS FOR LATE FILING APPE AL STATING THAT THERE WAS LACK OF PROPER LEGAL ADVICE. THAT IS , DUE TO IMPROPER LEG AL ADVISE, THE ASSESSEE COULD NOT FILE THE APPEAL ON TIME. HOWEVER, THE LD. CIT(A) RE JECTED THE EXPLANATION OF THE ASSESSEE AND NOTED THAT ASSESSEE HAS FAILED TO JUST IFY THE DELAY BY DEMONSTRATING SUFFICIENT CAUSE OF DELAY. THIS WAY, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE. WE NOTE THAT IMPROPER LEGAL ADVICE IS A SUFFICIENT GROUND TO CONDONE THE DELAY. THE LD. CIT(A) OUGHT TO CONDONE THE DELAY AS THE ASSESSEE JUSTIFIED THE DELAY STATING THAT IT WAS DUE TO IMPROPER LEGAL ADV ICE. WE NOTE THAT SUBSTANTIAL JUSTICE SHOULD NOT BE DENIED BECAUSE OF TECHNICAL R EASONS THEREFORE WE DIRECT THE LD. CIT(A) TO CONSIDER THE CONDONATION PETITION OF THE ASSESSEE AND AFTER GOING THROUGH THE REASONS OF CONDONATION THE LD. CIT(A) S HOULD CONDONE THE DELAY IN FILING APPEAL AS PER THE LAW AND ADMIT THE APPEAL O F THE ASSESSEE TO ADJUDICATE THE ISSUE ON MERITS. THEREFORE WE SET ASIDE THE ORDER O F THE LD. CIT(A) AND REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDIC ATE THE ISSUE ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TR EATED TO BE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 15 .05 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 15/05/2019 ( SB, SR.PS ) M/S PMC RUBBER CHEMICALS INDIA PVT. LTD. ITA NO.1686/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. M/S PMC RUBBER CHEMICALS INDIA PVT. LTD. 2. ACIT, CIRCLE-24, HOOGHLY 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES