Shri Prithwis Mukerjee , Kolkata V. DCIT, Circle - 52, Kolkata

ITA 2548/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8208 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 07-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Right to appeal; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI ABY. T. VARKEY, JUDICIAL MEMBER] I.T.A. NO. 2548/KOL/2018 ASSESSMENT YEAR: 2013-14 SHRI PRITHWIS MUKERJEE.....................................................................................................APPELLANT [PAN: ADLPM 9749 G] VS. DCIT, CIRCLE-52, KOLKATA..............................................RESPONDENT APPEARANCES BY: SH. SOUMITRA CHOUDHURY, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SH. SUPRIYO PAL, JCIT, SR. DR APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 14 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 22 ND , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-16, KOLKATA [CIT(A) FOR SHORT] DATED 31.08.2018 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2013-14. 2. THE LD. CIT(A) IN THIS CASE HAS DISMISSED THE APPEAL OF THE ASSESSEE, FOR THE REASON THAT, THE APPEAL WAS NOT FILED ELECTRONICALLY AS PER RULE 45 OF THE INCOME TAX RULES, 1962. 3. RIVAL CONTENTIONS HEARD. ON A CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, PERUSAL OF THE PAPERS ON RECORD AND CASE LAWS CITED, WE HOLD AS FOLLOWS. 4. THIS BENCH OF THE TRIBUNAL IN THE CASE OF M/S. CHALO JAI TRAVEL CLUB IN ITA NO. 2003/KOL/2018 ORDER DATED 21.03.2019 AT PARA 2 HELD AS FOLLOWS: 2. THE APPEAL PREFERRED BY THE ASSESSEE HAS BEEN DISMISSED FOR NON FILING OF APPEAL ELECTRONICALLY BEFORE THE LD. CIT(A). THIS ACTION OF THE LD. CIT(A) DISCLOSES WITH GREAT RESPECT , A HYPER TECHNICAL APPROACH WHICH MAY RESULT IN MISCARRIAGE OF JUSTICE. IT HAS TO BE KEPT IN MIND THAT THE FIRST APPELLATE AUTHORITY ARE MEANT TO DO SUBSTANTIAL JUSTICE AND THAT TECHNICAL RULES OR PROCEDURES SHOULD NOT BE GIVEN PRECEDENCE OVER DOING SUBSTANTIAL JUSTICE. UNDOUBTEDLY JUSTICE, ACCORDING TO LAW, DOES NOT MERELY MEAN TECHNICAL JUSTICE BUT MEANS THAT LAW IS TO BE 2 I.T.A. NO. 2548/KOL/2018 ASSESSMENT YEAR: 2013-14 SHRI PRITHWIS MUKERJEE. ADMINISTERED TO ADVANCE JUSTICE. THEREFORE, FOR NON-FILING OF APPEAL ELECTRONICALLY CANNOT BE THE REASON FOR SUMMARY DISMISSAL OF THE APPEAL. PROCEDURE IS HAND-MADE OF JUSTICE AND APPELLANTS RIGHT TO APPEAL IS A STATUTORY RIGHT VESTED IN IT FROM THE ACT AND IT CANNOT BE DENIED TO IT ON TECHNICAL REASONS. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE DIRECT THE ASSESSEE TO FILE THE APPEAL ELECTRONICALLY WITHIN SEVEN DAYS FROM TODAY AND IF THE ASSESSEE FILES THE APPEAL ELECTRONICALLY WITHIN SEVEN DAYS, THE DELAY SHALL BE DEEMED TO BE CONDONED AND THE LD. CIT(A) IS DIRECTED TO DISPOSE OF THE APPEAL ON MERITS BY PASSING A SPEAKING ORDER AFTER HEARING THE ASSESSEE. THE IMPUGNED ORDER OF LD. CIT(A) IS SET ASIDE AND THE APPEAL TO BE DISPOSED OF IN THE LIGHT OF AFORESAID OBSERVATION MADE BY US. 5. CONSISTENT WITH THE VIEW TAKEN THEREIN WE DIRECT THE LD. CIT(A) TO PERMIT THE ASSESSEE TO FILE THE APPEAL ELECTRONICALLY AND THEREAFTER DISPOSE OFF THE CASE ON MERITS IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 22 ND JANUARY, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22.01.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. SHRI PRITHWIS MUKERJEE, 51, JATIN DAS ROAD, KOLKATA-700 029. 2. DCIT, CIRCLE-52, KOLKATA. 3. CIT(A)-16, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES