M/s Kaizen Industries, Kolkata V. JCIT, Range-53, Kolkata, Kolkata

ITA 225/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4139 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 05-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 09-03-2015
• Court: TRIBUNAL

Judgement Text

ITA NO. 225/KOL/15 M/S.KAIZEN INDUSTRIES 1 IN THE INCOME TAX APPELLATE TRIBUNAL,D BENCH KOLKATA BEFORE : SHRI M.BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 225/KOL/2015 A.Y: 2009-10 M/S. KAIZEN INDUSTRIES VS. J.C.I.T., RANGE-53,K OLKATA PAN: AAEFK 2373E (APPELLANT) (RESPONDENT) APPEARANCES BY: SHRI MANISH TIWARI, FC A, AR SHRI SALLONG YADEN, ADDL. CIT, DR DATE OF HEARING : 01-12-2016 DATE OF PRONOUNCEMENT : 02-12-2016 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 08-01-2015 PASSED BY THE COMMISSIONER OF INCO ME TAX(APPEALS),7, KOLKATA FOR THE ASSESSMENT YEAR 20 09-10. 2. THE ONLY ISSUE IS TO BE DECIDED IN THIS APPEAL AS TO WHETHER THE CIT- A IS JUSTIFIED IN DISMISSING THE APPEAL OF ASSESSEE WITHOUT CONSIDERING THE CONDONATION PETITION FILED BEFORE HIM IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. IT WAS SUBMITTED BY THE LD.AR OF THE ASSESSEE TH AT THE APPEAL WAS FILED BEFORE THE CIT-A WITH A DELAY OF 31 DAYS STAT ING THAT THE PERSON CONCERNED TO FILE THE APPEAL WAS ON LEAVE FROM THE VERY NEXT WEEK ON RECEIPT OF THE ORDER AND OUT OF STATION DUE TO HEAL TH CONDITION OF HIS AILING MOTHER. HE FURTHER SUBMITS IMMEDIATELY THE APPEAL WAS FILED SOON AFTER ITA NO. 225/KOL/15 M/S.KAIZEN INDUSTRIES 2 JOINING OF THE PERSON, WHO WAS ENTRUSTED WITH THIS APPEAL TO FILE THE SAME BEFORE THE CIT-A. BUT THE CIT-A WITHOUT CONSIDERING THE SAME DISMISSED THE APPEAL OF ASSESSEE. HE ALSO SUBMITS THAT THE S AID DELAY NEITHER WAS WILFUL NOR INTENTIONAL AS IT WAS BEYOND THEIR CONTR OL AND URGED TO REMAND THE ISSUE(S) TO THE FILE OF THE CIT-A. 4. THE LD. DR HAS NOT OBJECTED TO THE SAME PROPOSI TION AS MADE BY THE LD.AR OF THE ASSESSEE. 5. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIA L AVAILABLE ON RECORD. WE FIND THAT THE CIT-A DISMISSED THE SAID A PPEAL ONLY ON THE GROUND THAT THE ASSESSEE COULD NOT PRODUCE ANY EVID ENCE TO PROVE THAT THE SAID PERSON CONCERNED WAS OUT OF STATION DURING THAT PERIOD. IN SUCH CIRCUMSTANCES IN THE INTEREST OF JUSTICE AND TAKING INTO CONSIDERATION THE SUBMISSION AS SUBMITTED BY THE LD.AR BEFORE US, WE DEEM IT FIT AND PROPER TO REMAND THE APPEAL TO THE FILE OF CIT-A TO CONDONE SUCH DELAY AND DISPOSE OF THE APPEAL ON MERITS AND TO PASS AN ORDER IN ACCORDANCE WITH LAW. THE ASSESSEE SHALL BE AT LIBERTY TO FILE /PRODUCE EVIDENCES, IF ANY TO SUBSTANTIATE HIS CLAIM AND SHALL CO-OPERATE WITH THE CIT-A IN FURTHER APPELLATE PROCEEDING. ACCORDINGLY, THE GROUNDS RAIS ED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. 6. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 02 -12 -2016 SD/- SD/- M.BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 02/12/ 2016 COPY OF THE ORDER FORWARDED TO: ITA NO. 225/KOL/15 M/S.KAIZEN INDUSTRIES 3 1. THE APPELLANT/ ASSESSEE: M/S. KAIZEN INDUSTRIES BAKRAHAT ROAD, VILL BONOGRAM P.O RASPUNJA, DIST 24 PGS (S) 743512 2 THE RESPONDENT/ DEPARTMENT: J.C.I.T, RANGE - 53 , AAYKAR BHAWAN DAKSHIN WARD 53(1), AAYKAR BHAWAN DAKS HIN, 2 GARIAHAT RD(S), KOL-68. 3 / THE CIT(A) 4.THE CIT 5 . DR, KOLKATA BENCH 6 . GUARD FILE . **PP/SPS TRUE COPY, BY ORDER, ASSTT REGISTRA R