Jai Basukinath Traders Pvt. Ltd., , Kolkata V. DCIT, Circle - 8(1), Kolkata

ITA 2217/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8785 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 24-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 201

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 2217 / KOL / 201 8 ASSESSMENT YEAR :2012-13 JAI BASUKINATH TRADERS PVT. LTD., C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, 2 ND FLOOR, SUITE-213, KOLKATA-700 069 [ PAN NO.AABCJ 1784 E ] V/S . DCIT, CIRCLE-8(1), AAYAKAR BHAWAN, P- 7, CHOWRINGHEE SQUARE, KOLKATA-69 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI SIDDHARTH AGARWAL, ADVOCATE /BY RESPONDENT SHRI SUPRIYO PAL, JCIT-SR-DR /DATE OF HEARING 07-11-2019 /DATE OF PRONOUNCEMENT 20-11-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-3 KOLKATAS ORDER DATED 12.03.2018 PASSED IN CASE NO.690/CIT(A)-3/CIR CLE-8/15-16/KOL, INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. ITA NO.2217/KOL/2018 A.Y. 2012-13 JAI BASUKINATH TRADERS PVT. LTD. VS. DCIT CIR- 8(1), KOL. PAGE 2 2. IT EMERGES FROM A PERUSAL OF THE CASE FILE THAT THE ASSESSEES INSTANT APPEAL SUFFERS FROM 166 DAYS DELAY IN FILI NG. IT HAS PLACED ON RECORD ITS DIRECTORS AFFIDAVIT THAT THE ASSESSEE H AD BEEN PURSUING ITS APPEAL BEFORE THE WRONG FORUM INVOLVING PROCEEDINGS U/S. 153C R.W.S. 153A/143(3) IN PURSUANCE TO SEARCH IN QUESTION DATE D 26.10.2015 WHEREAS HIS REGULAR ASSESSMENT IN ISSUE HAD BEEN FR AMED MUCH EARLIER THAN THAT ON 26.03.2015 U/S 143(3) OF THE ACT. AND ALSO THAT BOTH THE SAID PROCEEDINGS INVOLVED ALMOST SIMILAR DISALLOWANCE(S) / ADDITION(S). ALL THESE FACTS HAVE GONE UNREBUTTED FORM THE REVENUES SIDE. WE OBSERVE THAT THE IMPUGNED DELAY OF 166 DAYS IN FILING THE I NSTANT MAIN APPEAL IS NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT O F CIRCUMSTANCES BEYOND THE TAXPAYERS CONTROL. HON'BLE HON'BLE APEX COURTS LANDMARK JUDGMENT COLLECTOR, LAND ACQUISITION VS. MST. KATIJI (1987) 167 ITR 471 (SC) HOLDS THAT TECHNICAL ASPECTS MUST MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. WE ACCORDINGLY CONDON E THE IMPUGNED DELAY OF 166 DAYS IN FILING OF ASSESSEES APPEAL ON MERITS. 3. COMING TO MERITS HIS MAIN CASE, IT EMERGES FROM A PERUSAL OF THE CIT(A)S ORDER THAT HE HAS TREATED THE ASSESSEES L OWER APPEAL AS DISMISSED IN VIEW OF THE FACT THAT ITS YET ANOTHER APPEAL ARISING FROM SEC. 153C PROCEEDINGS WAS PENDING BEFORE THE CIT(A)-3 PA TNA AGAINST THE CORRESPONDING CENTRALIZED ASSESSMENT. WE SEE NO REA SON TO CONFIRM THE CIT(A)S ORDER UNDER CHALLENGE SINCE THE IMPUGNED P ROCEEDINGS RELATE TO REGULAR ASSESSMENT FINALIZED ON 26.03.2015 I.E. MUC H EARLIER THAN THE SEARCH ACTION DATED 26.03.2015 IN QUESTION. THAT BE ING THE CASE, WE RESTORE THE ASSESSEES GRIEVANCE ON LEGAL ASPECTS A S WELL AS ON MERITS BACK TO THE CIT(A) FOR APPROPRIATE ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. ITA NO.2217/KOL/2018 A.Y. 2012-13 JAI BASUKINATH TRADERS PVT. LTD. VS. DCIT CIR- 8(1), KOL. PAGE 3 4. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 20/ 11/2019 SD/- SD/- ( %) (' %) ( A.L.SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP (- 20 / 11 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-JAI BASUKINATH TRADERS PVT. LTD., C/O SU BASH AGARWAL & ASSOCIATES, ADVO CATES SIDDHA GIBSON, 1 GIBSON LANE 2 ND FLOOR SUITE-213, KOLKA TA-69 2. /RESPONDENT-DCIT, CIR-8(1), AAYAKAR BHAWAN, P-7, CH OWRINGHEE SQ. KOLKATA-69 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ 3,