Koushik Ghosh , Kolkata V. ACIT, Circle - 53, Kolkata , Kolkata

ITA 1740/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8561 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 13-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA NO. 1740/KOL/2018 KOUSHIK GHOSH, AY 2014-15 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 1740/KOL/2018 ASSESSMENT YEAR: 2014-15 KOUSHIK GHOSH (PAN: ADOPG4920C) VS. ASSISTANT COMMISSIONER OF INCOME- TAX,CIRCLE-53, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 13.03.2019 DATE OF PRONOUNCEMENT 10.04.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A) - 16, KOLKATA DATED 14.06.2018 FOR AY 2014-15. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE REASON FOR THE LD. CIT(A) TO DISMISS THE APPEAL OF THE ASSESSEE WAS BECAUSE THE ASSESSEE DID NOT FILE THE APPEAL IN TIME ELECTRONICALLY. THE LD. CIT(A) ALSO TOOK NOTE OF T HE FACT THAT THE MANUAL FILING OF THE APPEAL WAS ALSO NOT IN TIME. THEREFORE, HE DISMISSED THE APPEAL OF THE ASSESSEE. 3. BY PREFERRING THIS APPEAL, THE LD. AR DREW OUR A TTENTION TO GROUND NO. 2 WHEREIN IT HAS BEEN SPECIFIED THAT THE ASSESSEE HAD IN FACT FI LED THE APPEAL ELECTRONICALLY AND RECEIVED THE ACKNOWLEDGMENT NO. IS 625556661180217. IN SUCH A SCENARIO, WE ARE OF THE OPINION THAT ASSESSEES APPEAL SHOULD HAVE BEEN ADJUDICATED SINCE THE ASSESSEE HAS FILED THE APPEAL ELECTRONICALLY AND ACKNOWLEDGMENT OF THE FILING HAS ALREADY BEEN BROUGHT TO OUR NOTICE. IN SUCH A SCENARIO, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT THE LD. CIT(A) TO 2 ITA NO. 1740/KOL/2018 KOUSHIK GHOSH, AY 2014-15 ADJUDICATE THE APPEAL ON MERITS AFTER AFFORDING REA SONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. APPEAL OF ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH APRIL, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT SHRI KOUSHIK GHOSH, 96A, RAJA NABAKRISHN A STREET, KOLKATA-700 005. . 2 RESPONDENT ACIT, CIRCLE-53, KOLKATA. 3 4 5 CIT(A)-16 , KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY