M/s. CHALO JAI TRAVEL CLUB , Kolkata V. ACIT, Circle - 32, , Kolkata

ITA 2003/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6714 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 19-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SITAL DAS

Judgement Text

1 ITA NO.2003/KOL/2018 CHALO JAI TRAVEL CLUB, AY:2014 -15 , B (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 2003/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. CHALO JAI TRAVEL CLUB (PAN: AAGFC2078L) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-32, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 17.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 FOR THE APPELLANT SHRI SOUMITRA CHOUDHURY, ADVOCATE FOR THE RESPONDENT SHRI SITAL DAS, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-9, KOLKATA DATED 08.06.2018 FOR AY 2014-15. 2. THE APPEAL PREFERRED BY THE ASSESSEE HAS BEEN DISMISSED 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 APPROACH WHICH MAY RESU LT IN MISCARRIAGE OF JUSTICE. IT HAS TO BE KEPT IN MIND THAT THE FIRST APPELLATE AUTHORITY ARE MEANT TO DO SUBSTANTIAL JUSTICE AND THAT TECHNICAL RULES OR PROCEDURES SHOULD NOT BE GIVEN P RECEDENCE OVER DOING SUBSTANTIAL JUSTICE. UNDOUBTEDLY JUSTICE, ACCORDING TO LAW, DOES NOT MER ELY MEAN TECHNICAL JUSTICE BUT MEANS THAT LAW IS TO BE ADMINISTERED TO ADVANCE JUSTICE. THEREFORE, FOR NON-FILING OF APPEAL ELECTRONICALLY CANNOT BE THE REASON FOR SUMMARY DIS MISSAL OF THE APPEAL. PROCEDURE IS HAND-MADE OF JUSTICE AND APPELLANTS RIGHT TO APPEA L IS A STATUTORY RIGHT VESTED IN IT FROM THE 2 ITA NO.2003/KOL/2018 CHALO JAI TRAVEL CLUB, AY:2014 -15 ACT AND IT CANNOT BE DENIED TO IT ON TECHNICAL REAS ONS. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE DIRECT THE ASSESSEE TO FILE THE APPE AL ELECTRONICALLY WITHIN SEVEN DAYS FROM TODAY AND IF THE ASSESSEE FILES THE APPEAL ELECTRON ICALLY WITHIN SEVEN DAYS, THE DELAY SHALL BE DEEMED TO BE CONDONED AND THE LD. CIT(A) IS DIRECTE D TO DISPOSE OF THE APPEAL ON MERITS BY PASSING A SPEAKING ORDER AFTER HEARING THE ASSES SEE. THE IMPUGNED ORDER OF LD. CIT(A) IS SET ASIDE AND THE APPEAL TO BE DISPOSED OF IN TH E LIGHT OF AFORESAID OBSERVATION MADE BY US. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 23RD JANUA RY, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 23RD JANUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. CHALO JAI TRAVEL CLUB, C/O DIBY AJYOTI BASU, 2, HO CHIMINH SARANI, KOLKATA-700 071.. 2 RESPONDENT ACIT, CIRCLE-32, KOLKATA. 3. 4. CIT(A)-9, KOLKATA(SENT THROUGH E-MAIL) CIT, KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR