Erevmax Technologies Pvt. Ltd., Kolkata V. ITO, Ward -2(2), Kolkata, Kolkata

ITA 1797/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4172 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-09-2016
• Court: TRIBUNAL
• Department Lawyers: RABINDRA GUHA
• Assessee Lawyers: I BAN ERJEE
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

1 ITA NO.1797/KOL/2016 EREVMAX TECHNOLOGIES PVT. LTD., AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA [BEFORE SHRI M. BALAGANESH, AM & SHRI S. S. VISWAN ETHRA RAVI, JM] I.T.A NO. 1797/KOL/2016 ASSESSMENT YEAR: 2010-11 EREVMAX TECHNOLOGIES PVT. LTD. VS. INCOME-TAX OF FICER, WD-2(2), KOLKATA (PAN: AABCE0655M) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 02.12.2016 DATE OF PRONOUNCEMENT: 09.12.2016 FOR THE APPELLANT: SHRI I. BANERJEE, FCA FOR THE RESPONDENT: SHRI RABINDRA GUHA, JCIT ORDER PER SHRI M. BALAGANESH, AM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-1, KOLKATA VIDE APPEAL NO. 578/CIT(A)-1/WARD-2(2)/2013-14 DATED 27.06.2016. AS SESSMENT WAS FRAMED BY ITO, WARD-2(2), KOLKATA U/S. 143(3) OF THE INCOME-TAX AC T, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2010-11 VIDE HIS ORDER DA TED 23.03.2013. 2. THE ONLY ISSUE TO BE DECIDED IN THIS APPEAL IS AS TO WHETHER THE LD. CIT(A) IS JUSTIFIED IN PASSING AN EX PARTE ORDER DISMISSING T HE APPEAL OF THE ASSESSEE IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3 BRIEF FACTS OF THIS ISSUE ARE THAT THE LD. CIT(A) PASSED AN EX PARTE ORDER FOR NON- APPEARANCE OF THE ASSESSEE ON TWO OCCASIONS INCLUDI NG THE FINAL DATE OF HEARING ON 23.06.2016. THE LD. CIT(A) ACCUSED THE ASSESSEE OF INDIFFERENCE AND LACK OF CARE FOR JUSTIFYING HIS DISMISSAL OF THE APPEAL AND PASSING AN EX PARTE ORDER. THE LD. CIT(A) DID NOT DEAL WITH THE ISSUE ON MERITS. AGGRIEVED, ASSESSEE IS IN APPEAL BEFORE US. 4. THE LD. AR BEFORE US STATED THAT HE WAS WAITING OUTSIDE THE CHAMBER OF LD. CIT(A) ON THE DATE OF HEARING I.E. ON 23.06.2016 AND SUDDE NLY RECEIVED A TELEPHONE CALL FROM HIS RESIDENCE BREAKING THE NEWS OF THE SUDDEN AND MOST UNEXPECTED EXPIRY OF HIS YOUNGEST BROTHER SHRI SAIKAT BANERJEE BECAUSE OF MASSIVE CAR DIAC ARREST. SUCH ABRUPT AND MOST 2 ITA NO.1797/KOL/2016 EREVMAX TECHNOLOGIES PVT. LTD., AY 2010-11 UNEXPECTED NEWS OF SUDDEN DEMISE OF HIS YOUNGER BRO THER PROMPTED HIM TO RUSH TO HIS RESIDENCE AND AS SUCH THE HEARING REMAINED UNATTEND ED. HE ARGUED THAT HE WAS GENUINELY PREVENTED FROM REASONABLE CAUSE AND WAS ALSO NOT IN PROPER FRAME OF MIND TO EVEN INFORM ABOUT HIS ABSENCE AT THAT POINT OF TIME TO ANY RESP ONSIBLE OFFICER OF THE DEPARTMENT. HE PRAYED THAT THE APPEAL BE SET ASIDE TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION OF THE SAME ON MERITS AS INCIDENT HAD HAPPENED BEYOND THE CONTR OL OF THE LD. AR. HE ALSO FERVENTLY PLEADED THAT DUE TO SOME SUDDEN MISHAPPENING IN THE FAMILY OF THE AUTHORIZED REPRESENTATIVE, THE ASSESSEE SHOULD NOT BE MADE TO SUFFER. IN SUPPORT OF HIS ARGUMENT HE PLACED THE EVIDENCE OF DEATH CERTIFICATE OF HIS YOU NGER BROTHER TOGETHER WITH THE IDENTITY PROOF OF THAT PERSON AND CERTAIN CASE LAWS. HE ALS O ARGUED THAT EVEN ON MERITS THE ASSESSEE HAS GOT A VERY GOOD CASE. HENCE, HE PRAYED FOR SET TING ASIDE THE APPEAL TO THE FILE OF THE LD. CIT(A). IN RESPONSE TO THIS, THE LD. DR FAIRLY AGR EED FOR SETTING ASIDE OF THIS APPEAL TO THE LD. CIT(A). 5. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. FROM THE FACTS STATED HEREINABOVE BY THE LD. AR WHICH ARE NOT DISPUTED BEFORE US BY THE LD. DR AND IN VIEW OF THE FAIRNESS EXHIBITED BY THE LD. DR, WE DEEM IT FIT AND PROPER IN THE INTEREST OF JUSTICE AND FAIR PLAY TO SET ASIDE THIS APPEAL TO THE FILE OF LD. CIT(A) FOR ADJUDICATION OF THE GROUNDS RAISED BEFORE HIM ON ME RITS AND DECIDE THE ISSUE IN ACCORDANCE WITH LAW. ACCORDINGLY, THE GROUNDS RAISED BY THE A SSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 09.12.2016 SD/- SD/- (S.S. VISWANETHRA RAVI) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED :9 TH DECEMBER, 2016 JD.(SR.P.S.) 3 ITA NO.1797/KOL/2016 EREVMAX TECHNOLOGIES PVT. LTD., AY 2010-11 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT EREVMAX TECHNOLOGIES PVT. LTD., 12 TH FLOOR, TOWER-1, DLF I.T. PARK, BLOCK-AF, 08, MAJOR ARTERIAL ROAD, NEW T OWN, RAJARHAT, KOLKATA-700 156. 2 RESPONDENT ITO, WARD-2(2), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .