Siddhartha Roy Chowdhury , Kolkata V. ACIT, Circle - 33, , Kolkata

ITA 1995/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0157 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 17-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S. VISWANETHRA RAVI, JM &DR. A.L.SAIN I, AM ./ITA NO.1995/KOL/2018 ( / ASSESSMENT YEAR: 2013-14) SIDDHARTHA ROY CHOWDHURY 16, MANMOTHO DUTTA ROAD, P.O.-BELGACHIA, KOLKATA-37 VS. ACIT, CIRCLE-33, KOLKATA ./ ./PAN/GIR NO.: ADHPR 1932 J (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI SUBASH AGARWAL, ADVOCATE RESPONDENT BY : SHRI SHANKAR HALDER, JCIT SR. DR / DATE OF HEARING : 28/03/2019 /DATE OF PRONOUNCEMENT : /03/2019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PE RTAINING TO ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-9, 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 14.03.2016. 2. THE APPEAL PREFERRED BY THE ASSESSEE HAS BEEN DI SMISSED FOR NON FILING OF APPEAL ELECTRONICALLY BEFORE THE LD. CIT(A). THIS ACTION OF THE LD. CIT(A) DISCLOSES WITH GREAT RESPECT , A HYPER TECHNICAL AP PROACH WHICH MAY RESULT IN MISCARRIAGE OF JUSTICE. IT HAS TO BE KEPT IN MIND THAT THE FIRST APPELLATE AUTHORITY ARE MEANT TO DO SUBSTANTIAL JUSTICE AND THAT TECHNI CAL RULES OR PROCEDURES SHOULD NOT BE GIVEN PRECEDENCE OVER DOING SUBSTANTIAL JUST ICE. UNDOUBTEDLY JUSTICE, SIDDHARTHA ROY CHOWDHURY ITA NO.1995/KOL/2018 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 ACCORDING TO LAW, DOES NOT MERELY MEAN TECHNICAL JU STICE BUT MEANS THAT LAW IS TO BE ADMINISTERED TO ADVANCE JUSTICE. THEREFORE, FO R NON-FILING OF APPEAL ELECTRONICALLY CANNOT BE THE REASON FOR SUMMARY DIS MISSAL OF THE APPEAL. PROCEDURE IS HAND-MADE OF JUSTICE AND APPELLANTS R IGHT TO APPEAL IS A STATUTORY RIGHT VESTED IN IT FROM THE ACT AND IT CANNOT BE DE NIED TO IT ON TECHNICAL REASONS. FOR THAT WE RELY ON THE JUDGMENT OF THE CO-ORDINATE BENCH OF ITAT KOLKATA IN THE CASE OF M/S CHALO JAI TRAVEL CLUB VIDE I.T.A. N O. 2003/KOL/2018 FOR A.Y. 2014-15 DATED 23.01.2019. IN THE LIGHT OF THE AFORE SAID DISCUSSION, WE DIRECT THE ASSESSEE TO FILE THE APPEAL ELECTRONICALLY WITHIN S EVEN DAYS FROM RECEIPT OF THIS ORDER AND IF THE ASSESSEE FILES THE APPEAL ELECTRON ICALLY WITHIN SEVEN DAYS, THE DELAY SHALL BE DEEMED TO BE CONDONED AND THE LD. CI T(A) IS DIRECTED TO DISPOSE OF THE APPEAL ON MERITS BY PASSING A SPEAKING ORDER AFTER HEARING THE ASSESSEE. THE IMPUGNED ORDER OF LD. CIT(A) IS SET ASIDE AND T HE APPEAL TO BE DISPOSED OF IN THE LIGHT OF AFORESAID OBSERVATION MADE BY US. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 29.03. 2019 SD/- ( S.S.VISWANETHRA RAVI ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 29/03/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. SIDDHARTHA ROY CHOWDHURY 2. ACIT, CIRCLE-33, KOLKATA 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 SIDDHARTHA ROY CHOWDHURY ITA NO.1995/KOL/2018 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 3 33 3