A. B. Furnishing Private Limited , Hooghly V. ACIT, Circle - 23(2), Hooghly , Hooghly

ITA 1884/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1427 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-03-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 31-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM] I.T.A NO. 1884/KOL/20 18 ASSESSMENT YEAR : 2014-1 5 A.B. FURNISHING PVT. LTD. VS- ACIT, CIR CLE-23(2), HOOGHLY [PAN: AAECA 3416 F] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI C.J. SINGH, JC IT, SR. DR DATE OF HEARING : 04.03.2019 DATE OF PRONOUNCEMENT : 22.03.2019 ORDER 1. THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014- 15 IS DIRECTED AGAINST THE CIT(A)-6, KOLKATAS ORDER DATED 19.06.2018 PASSED IN CASE NO . CIT(A), KOL-6/10554/2016-17 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE CIT(A)S ORDE R HAS DISMISSED THE ASSESSEES APPEAL WITHOUT CONDONING THE DELAY IN QUESTION OF 53 DAYS. HE HOLDS IN PARA 3 OF HIS ORDER UNDER CHALLENGE THAT THE ASSESSEES COUNSEL FAILED TO PRODUCE ANY SUPPORTING MEDICAL DOCUMENTATION IN SUPPORT OF DELAY CONDONATION. THER E IS NO INDICATION FORTHCOMING FROM LOWER APPELLATE DISCUSSION AS TO WHETHER THE A SSESSEE HAD BEEN GRANTED SUFFICIENT OPPORTUNITY TO FILE THE NECESSARY MEDICAL CERTIFIC ATE OR NOT. BE THAT AS IT MAY, I AM OF THE VIEW THAT LARGER INTEREST OF JUSTICE WOULD BE S ERVED IN CASE THE CIT(A) PROCEEDS TO ADJUDICATE THE ASSESSEES APPEAL ON MERITS. I ACCOR DINGLY CONDONE THE IMPUGNED DELAY 2 ITA NO.1884/KOL/2018 A.B. FURNISHING PVT. LTD. A.YR. 2014-15 2 OF 53 DAYS IN FILING AND RESTORE THE ENTIRE ISSUE BACK TO THE CIT(A) FOR FRESH ADJUDICATION ON MERITS WITHIN THREE EFFECTIVE OPPOR TUNITIES OF HEARING. 3. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 22.03.2019 SD/- [ S.S.GODARA ] JUDICIAL MEMBER DATED : 22.03.2019 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. A.B. FURNISHING PVT. LTD.,2/A, (180/A/B), N.T. R OAD, BAIDYABATI, HOOGHLY-712124. 2. ACIT, CIRCLE-23(2), HOOGHLY 3..C.I.T(A).- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REG ISTRAR ITAT, KOLKATA BE NCHES