M.M. Enterprises , Kolkata V. ACIT, Circle - 33, , Kolkata

ITA 2010/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2774 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 20-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: I BAN ERJEE
• Keywords: Procedural lapse
• 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.SAINI , AM ./ITA NO.2010/KOL/2018 ( / ASSESSMENT YEAR: 2014-15) M.M. ENTERPRISES 99C, GARPAR ROAD, KOLKATA-700009 VS. ACIT, CIRCLE-33, KOLKATA ./ ./PAN/GIR NO.: AAFFM 9809 E (ASSESSEE) .. (REVENUE) ASSESSEE BY : I. BANERJEE, FCA RESPONDENT BY : SHRI RADHEY SHYAM, CIT DR / DATE OF HEARING : 01/04/2019 /DATE OF PRONOUNCEMENT : 12/06/2019 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PER TAINING TO ASSESSMENT YEAR 2014-15, IS DIRECTED AGAINST AN ORDER PASSED BY T HE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKATA (IN SHORT THE LD. CIT(A) ], WHICH IN TURN ARISES OUT OF ASSESSMENT ORDER PASSED BY THE ASSESSING OF FICER U/S 143(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT) DATED 04/07/2016. 2. THE APPEAL PREFERRED BY THE ASSESSEE HAS BEEN DISMISSED FOR NON FILING OF APPEAL ELECTRONICALLY BEFORE THE LD. CIT(A). WE NO TE THAT THIS ACTION OF THE LD. CIT(A) IS A HYPER TECHNICAL APPROACH WHICH MAY RES ULT 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 PRO CEDURES SHOULD NOT BE GIVEN M.M. ENTERPRISES ITA NO.2010/KOL/2018 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 2 22 2 PRECEDENCE OVER DOING SUBSTANTIAL JUSTICE. UNDOUBT EDLY JUSTICE, ACCORDING TO LAW, DOES NOT MERELY MEAN TECHNICAL JUSTICE BUT MEANS TH AT LAW IS TO BE ADMINISTERED TO ADVANCE JUSTICE. WE NOTE THAT THE ASSESSEE HAS FIL ED APPEAL ELECTRONICALLY ON 11.06.2018 IN CONTINUANCE OF THE EARLIER MANUAL APP EAL FILED BY THE ASSESSEE . SINCE THE ASSESSEE HAS ALREADY FILED THE APPEAL ELE CTRONICALLY THEREFORE WE ARE OF THE VIEW THAT SUBSTANTIAL JUSTICE SHOULD NOT BE DEN IED BECAUSE OF PROCEDURAL LAPSES AND THE FACT THAT THE ASSESSEE HAS ALREADY FILED TH E APPEAL ELECTRONICALLY BEFORE THE LD. CIT(A) ON 11.06.2018 THEREFORE WE DIRECT THE LD . CIT(A) TO CONDONE THE DELAY IN FILING THE APPEAL AND ADMIT THE APPEAL OF THE AS SESSEE AND ADJUDICATE THE APPEAL OF THE ASSESSEE IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED AS PER THE DISCUSSION MADE ABOVE. ORDER PRONOUNCED IN THE COURT ON 12.06. 2019 SD/- ( S.S.VISWANETHRA RAVI ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 12/06/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M.M. ENTERPRISES 2. ACIT, CIR-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