Steris(India) Private Limited, Mumbai V. DCIT, Circle-2(2), Kolkata, Kolkata

ITA 2166/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1689 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 08-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER & SRI ABY T. VARKEY , JUDICIAL MEMBER ] I.T.A. NO. 2166 /KOL /201 6 ASSESSMENT YEAR: 20 12 - 13 STERIS (INDIA) PRIVATE LIMITED . . . . . .. APPELLANT 302, ACE BUSINESS CENTRE L.B.S. MARG, NEAR NAVNEET MOTOR SHOWROOM GOKUL NAGAR THANE(W) 400 602 [PAN : AAJCS 3597 E ] D CIT, CIRCLE - 2 (2) , KOLKATA ........RESPONDENT AAYKAR BHAWAN P - 7, CHOWRINGHEE SQUARE 7 TH FLOOR ROOM NO. 11E KOLKATA 700 069 APPEARANCES BY: SHRI MONONEET DALAL & SHRI BASANT GADHYANSH, ARS , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE , ADDL. CIT , SR. DR , APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 25 TH , 201 8 DATE OF PRONOUNCING THE ORDER : FEBRUARY 7 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMIS SIONER OF INCOME TAX - (APPEALS) - I, ( HEREINAFTER THE LD. CIT(A) ) , PASSED U/S 250 O F THE INCOME TAX ACT, 1961 (THE ACT) , DT. 19/ 0 9 /201 6 , ASSESSMENT YEAR 20 12 - 13 . 2. AFTER HEARING RIVAL CONTENTIO NS WE FIND THAT THE LD. FIRST APPELLATE AUTHORITY HAS REFUSED TO CONDONE THE DELAY OF 75 DAYS IN FILING OF THE APPEAL. THE ASSESSEE EXPLAINED THE DELAY BY SUBMITTING THAT IT HAD SHIFTED ITS OPERATIONS FROM KOLKATA TO MUMBAI AND THE PROCESS WAS STILL GOING ON TILL 15 TH JANUARY, 2015. ON 18 TH FEBRUARY, 2015, AN APPLICATION WAS FILED WITH THE REGISTRAR OF COMPANIES ( ROC) FOR TEMPORARY SHIFTING OF THE REGISTERED OFFICE FROM SALT LAKE, KOLKATA TO VILLAGE JAGALPUR, P.O. ARGORI, P.S. SANKRAIL, BOMBAY ROAD, DISTRICT HOWRAH, KOLKATA. ON 7 TH MAY, 2015, AN EGM WAS HELD TO SHIFT THE OFFICE FROM HOWRAH TO THANE AND AN APPLICATION TO THIS EFFECT WAS FILED WITH THE ROC ON 23 RD SEPTEMBER, 2015. FINALLY, THE OFFICE WAS SHIFTED FROM KOLKATA TO THANE ON 24 TH MAY, 2016. IN THIS PROCESS 2 I.T.A. NO. 2166/KOL/2016 ASSESSMENT YEAR: 2012 - 13 STERIS (INDIA) PRIVATE LIMITED THERE WAS A DELAY OF 75 DAYS IN FILING OF THE APPEAL AS ONLY SALES PERSONNEL WERE LOCATED IN KOLKATA. 3. IN OUR VIEW, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN FILING OF THIS APPEAL IN TIME BEFORE THE LD. CIT(A). THE LD. CIT(A) SHOU LD HAVE CONDONED THE DELAY AND DISPOSED OFF THE CASE ON MERITS. 3.1. IN VIEW OF THE ABOVE DISCUSSION, WE CONDONE THE DELAY IN FILING OF THE APPEAL BEFORE THE LD. CIT(A) AND ALLOW GROUND NO. 1 OF THE ASSESSEE. AS THE LD. CIT(A), HAS NOT DISPOSED OFF THE IS SUE ON MERITS, WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR DISPOSAL OF THE SAME ON MERITS. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED IN PART. KOLKATA, THE 7 T H DAY OF FEBRUARY , 2017. S D / - S D / - [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBE R ACCOUNTANT MEMBER DATED : 0 7 . 02 .201 8 {SC SPS} 3 I.T.A. NO. 2166/KOL/2016 ASSESSMENT YEAR: 2012 - 13 STERIS (INDIA) PRIVATE LIMITED C OPY OF THE ORDER FORWARDED TO: 1. STERIS (INDIA) PRIVATE LIMITED 302, ACE BUSINESS CENTRE L.B.S. MARG, NEAR NAVNEET MOTOR SHOWROOM GOKUL NAGAR THANE(W) 400 602 2. DCIT, CIRCLE - 2(2), KOLKATA AAYKAR BHAWAN P - 7, CHOWRINGHEE SQUARE 7 TH FLOOR ROOM NO. 11E KOLKATA 700 069 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES