Verges Properties LLP, KOLKATA V. ITO, Ward-40(1), Kolkata

ITA 267/KOL/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2354 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 16-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.267/Kol/2022 Assessment Year: 2015-16 Verges Properties LLP...................................................................................Appellant Merlin Infinite, Room No.1007, Block-DN 51, Sector-V, Salt Lake, North 24 Parganas, WB-700091. [PAN: AAMFV1422D] vs. ITO, Ward-40(1), Kolkata.......................................................................Respondent Appearances by: Shri Sanjay Kr. Kejriwal, FCA / Harsh Kejriwal, AR, appeared on behalf of the appellant. Shri Robin Chaudhary, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 28, 2022 Date of pronouncing the order : June 28, 2022 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 28.02.2019 of the Commissioner of Income Tax(Appeals)-12, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. There is a delay in filing the appeal for which separate application along with affidavit of the director of the assessee company has been filed explaining that the delay was not due to any negligence on the part of the assessee, rather concerned person who was engaged to handle the matter failed to act as per the instruction of the assessee resulting into the delay in filing of the appeal. Considering the submissions made in the application corroborated with the affidavit, the delay in filing the present appeal is hereby condoned. 3. Coming to the merit of the case, the counsel for the assessee, at the outset, has invited our attention to the impugned order of the CIT(A) to submit that the same is an ex parte order. The ld. counsel has reiterated the submissions that since the concerned I.T.A. No.267/Kol/2022 Assessment Year: 2015-16 Verges Properties LLP 2 counsel who was engaged by the assessee did not appear before the CIT(A) without informing the assessee in this respect resulting into passing of the impugned ex parte order. The ld. counsel has further invited our attention to the impugned order to submit that even otherwise the ld. CIT(A) was supposed to pass the appellate order on merits, whereas, the ld. CIT(A) dismissed the appeal of the assessee without any discussion on merits of the case. Considering the above submissions, the impugned order of the CIT(A) is set aside and the matter is restored back to the file of the CIT(A) with a direction to decide the issue afresh. Needless to say that CIT(A) will give proper opportunity to the assessee to present its case. 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 28 th June, 2022. Sd/- Sd/- [Girish Agrawal] [Sanjay Garg] Accountant Member Judicial Member Dated: 28.06.2022. RS Copy of the order forwarded to: 1. Verges Properties LLP 2. ITO, Ward-40(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches