Vijayshree Industries Pvt. Ltd., Kolkata V. DCIT-Circle-1, Kolkata, Kolkata

ITA 2374/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4982 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 16-09-2013
• Court: TRIBUNAL
• Department Lawyers: A K
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANES H, AM] I.T.A NO.2374/KOL/2013 ASSESSMENT YEAR: 2008-09 VIJAYSHREE INDUSTRIES PVT. LTD. VS. DEPUTY COMMI SSIONER OF INCOME TAX, (PAN: AAACV9938K) CIRCLE-1, KOLKATA. ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 29.04.2016 DATE OF PRONOUNCEMENT: 29.04.2016 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI A. K. PANDE, JCIT, SR . DR ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XX1V, KOLKATA VIDE APPEAL NO. 1208/CIT(A)-XX1V/C-1/12-13 DATED 06.08.2013. AS SESSMENT WAS FRAMED BY DCIT, CIRCLE- 1, KOLKATA U/S.143(3) OF THE INCOME TAX ACT, 1961 ( HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER DATED 31.12. 2010. 2. AT THE TIME OF HEARING WE FIND THAT THE CIT(A) DISMISSED THE APPEAL OF ASSESSEE AS THE APPEAL OF ASSESSEE WAS DELAYED BY 44 DAYS. THE CIT (A) DID NOT CONDONE THE DELAY BY STATING THAT THE ACCOUNTANT HAS NO ROLE IN FILING APPEAL AN D ASSESSEE SHOULD HAVE ENGAGED ANOTHER PERSON FOR THIS WORK. WE FIND THAT ACCOUNTANT IS A N IMPORTANT PERSON IN FILING OF APPEAL AND HE WAS ON LEAVE DUE TO VIRAL FEVER AND, THEREFORE, THE RE WAS A DELAY OF 44 DAYS. I FIND THAT THE CAUSE OF THE DELAY IS QUITE REASONABLE AND CONDONE THE DE LAY OCCURRED BEFORE CIT(A) AND SET ASIDE THE MATTER BACK TO THE FILE OF CIT(A) FOR ADJUDICATION ON MERITS. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 29TH APRIL, 2016 JD. (SR. P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT VIJAYSHREE INDUSTRIES PVT. LTD., 15A, H EMANTA BASU SARANI, CONTINENTAL CHAMBERS, 4 TH FLOOR, KOLKATA-1. 2. DCIT, CIRCLE-1, KOLKATA. 3. CIT(A) , KOLKATA 4. CIT , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .