J. Sasi Kumar , Port Blair V. DCIT, Port Blair, Port Blair

ITA 249/KOL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6493 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 15-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P K SRIHARI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM & SHRI M.BAL AGANESH, AM ] I.T.A NO. 249/KOL/201 8 ASSESSMENT YEAR : 2012-1 3 J. SASI KUMAR -VS- DCIT, PORT BLAIR [PAN: ALIPK 2047 B] (APPELLANT) (RESPOND ENT) FOR THE APPELLANT : SHRI AKKAL DUDHWEW ALA, FCA FOR THE RESPONDENT : SHRI P.K. SRIHARI, CIT DATE OF HEARING : 02.05.2018 DATE OF PRONOUNCEMENT : 04.05.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-1, KOLKATA [IN SHORT THE LD CIT (A)] IN APPEAL NO. 1423/CIT(A)- 1/P.B./2015-16 DATED 30.11.2017 AGAINST THE ORDER PASSED BY THE DCIT, CIRCLE-3(2), PORT BLAIR [ IN SHORT THE LD AO] UNDER SECTION 143( 3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 20.03.2015 FOR THE ASSESSM ENT YEAR 2012-13. 2. AT THE OUTSET, WE FIND THAT THE LD. CIT(A) HAD N OT ADMITTED THE APPEAL DUE TO DELAYED FILING OF APPEAL BY 139 DAYS BEFORE HIM BY THE ASSE SSEE. ACCORDINGLY, HE HAD DISMISSED THE APPEAL IN LIMINE. BEFORE US THE ASSESSEE HAD RA ISED THE FIRST GROUND BY STATING THAT THE LD. CIT(A) HAD CONSIDERED THE DELAY IN FILING T HE APPEAL BEFORE HIM AS 139 DAYS AS 2 ITA NO.249/KOL/2018 J. SASI KUMAR A.YR. 2012-13 2 AGAINST THE ACTUAL DELAY OF ONLY 11 DAYS. IN THIS R EGARD, THE LD. AR ARGUED THAT THE ASSESSMENT FOR THE ASSESSMENT YEAR 2012-13 WAS COMP LETED U/S 143(3) OF THE ACT ON 20.03.2015. THE APPEAL BEFORE THE LD. CIT(A) WAS PR EFERRED BY THE ASSESSEE ON 20.05.2015 WITH A DELAY OF 11 DAYS. THE ASSESSEE HA D ALSO FILED A DELAY CONDONATION PETITION ALONG WITH FORM 35 BEFORE THE LD. CIT(A) A DDUCING THE REASON FOR THE DELAY OF 11 DAYS DUE TO HIS ILLNESS AND CONSEQUENTIALLY HE H AD TO BE IN BED REST. WE FIND THAT THE LD. CIT(A) HAD SOMEHOW CONSIDERED THE DELAY AS 139 DAYS IN HIS ORDER. ACCORDINGLY, THE LD. CIT(A) HAD NOT ADMITTED THE APPEAL OF THE A SSESSEE AND DISMISSED THE SAME IN LIMINE. WE FIND THAT THERE IS A FACTUAL ERROR COMMI TTED BY THE LD. CIT(A) IN RECKONING THE NUMBER OF DAYS OF DELAY AT 139 DAYS AS AGAINST THE ACTUAL DELAY OF ONLY 11 DAYS. WE FIND THAT THE ASSESSEE HAD GIVEN PROPER EXPLANATION FOR THE DELAYED FILING OF APPEAL BEFORE THE LD. CIT(A) BY 11 DAYS. ACCORDINGLY, WE A RE INCLINED TO CONDONE THE SAID DELAY IN FILING OF APPEAL BEFORE THE LD. CIT(A). SI NCE THE LD. CIT(A) HAD NO OCCASION TO ADDRESS THE GROUNDS RAISED BY THE ASSESSEE ON ME RITS, WE DEEM IT FIT AND APPROPRIATE IN THE INTEREST OF JUSTICE AND FAIR PLAY, TO SET AS IDE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION OF THE VARIOUS GROUNDS RAIS ED BY THE ASSESSEE ON MERITS AND PASS A FRESH ORDER THEREON. ACCORDINGLY, THE GROUNDS RAI SED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 04.05.2018 SD/- SD/- [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 04.05.2018 SB, SR. PS 3 ITA NO.249/KOL/2018 J. SASI KUMAR A.YR. 2012-13 3 COPY OF THE ORDER FORWARDED TO: 1. J. SASI KUMAR, 198, M.G. ROAD, JUNGLIGHAT, PORT BLAIR-744103 2. DCIT, PORT BLAIR, MB-210, SHADIPUR, PORT BLAIR, ANDAMAN & NICOBAR ISLANDS, PIN- 744101. 3..C.I.T.- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S