Prakash Ghosh , Howrah V. ITO, Ward - 22(3), Kolkata , Kolkata

ITA 1789/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5730 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 20-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MADHUMALTI GHOSH CITSRDR
• Assessee Lawyers: P K RAY
• Keywords: Reasonable cause
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1789/KOL/2018 ASSESSMENT YEAR:2014-15 PRAKASH GHOSH KONA- TENTULTALA, KHATALTALA MATH, DIST. HOWRAH, PIN 711114 [ PAN NO.AVSPG 9995 R ] / V/S . INCOME TAX OFFICER, WARD-22(3), 54,RAFI AHMED KIDWAI ROAD, KOLKATA-16 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI P.K. RAY, ADVOCATE /BY RESPONDENT SMT. MADHUMALTI GHOSH, ADDL. CIT-SR-DR /DATE OF HEARING 23-01-2019 /DATE OF PRONOUNCEMENT 30-01-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-6, KOLKATAS O RDER DATED 20.06.2018 PASSED IN CASE NO.CITA-KOL-6/10313/2016-17 INVOLVING PROCEEDI NGS U/S. 144 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. I NOTICE AT THE OUTSET THAT THE CIT(A)S ORDER U NDER CHALLENGE HAS REFUSED TO CONDONE THE DELAY OF MORE THAN THREE MONTHS IN FILI NG THE LOWER APPEAL. LEARNED CIT(A) HAS AFFIRMED THE ASSESSING OFFICERS ACTION DISALLOWING VARIOUS EXPENSES TOTALING TO 1,55,491/- IN ASSESSMENT ORDER DATED 07.11.2016 PAS SED EX PARTE . THE ASSESSEE APPEARS TO HAVE FILED HIS APPEAL ON 14.02. 2017. THE CIT(A) HOLDS THAT THE RELEVANT FORM 35 INDICATED ASSESSMENT ORDER / DEMAN D NOTICE DATED 07.11.2016. HE ITA NO.1789/KOL/2018 A.Y. 2014-1 5 PRAKASH GHOSH VS. ITO WD-22(3) KOL. PAGE 2 HAS REFUSED TO CONDONE THE CORRESPONDING DELAY IN F ILING. I FIND THAT THE CIT(A) HAD NOT AFFORDED ADEQUATE OPPORTUNITY OF HEARING TO ASS ESSEE FOR MAKING GOOD THE DEFECTS IN HIS EXPLANATION IN THE RELEVANT CONDONATION PETI TION QUOTING ILL HEALTH AND OTHER REASONS. HE HAS NOT DISCUSSED THE RELEVANT FACTS IN ASSESSEES CONDONATION PETITION IN OTHER WORDS. I HOLD THESE FACTS AND CIRCUMSTANCES T HAT THE ASSESSEE DESERVES ADJUDICATION OF HIS FIRST APPEAL ON MERITS AS HE HA S MADE OUT A REASONABLE CAUSE FOR HAVING NOT FILED HIS LOWER APPEAL WITHIN THE LIMITA TION PRESCRIBED. I THEREFORE CONDONE THE IMPUGNED DELAY IN LOWER APPEAL AND DIRECT THE C IT(A) TO ADJUDICATE THE ASSESSEE APPEAL ON MERITS AS PER LAW. 3. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 30/01/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 30/01/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-PRAKASH GHOSH, KONA-TENTULTALA, KHATALTA LA MATH, DIST. HOWRAH , PIN 711114 2. /RESPONDENT-ITO WD-22(3), 54/1,RAFI AHMED KIDWAI RD . KOLKATA-16 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',