Anushree Giri Karan, Midnapore V. ACIT, Cir. -27(2), Haldia

ITA 291/KOL/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4268 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 22-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANISH TIWARI
• Keywords: Reasonable cause; Set aside
• Section: 250

Judgement Text

। आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 291/Kol/2022 Assessment Year: 2017-18 Anushree Giri Karan Contai-I Serpur Etwaribar Contai Midnapore – 721401 PAN : AINPG8764G Vs A.C.I.T., Circle-27(2), Haldia अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Manish Tiwari, FCA Revenue by : Shri Partha Pratim Barman, Addl. CIT (D/R) सुनवाई कᳱ तारीख/Date of Hearing : 03/08/2022 घोषणा कᳱ तारीख /Date of Pronouncement: 22/09/2022 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre (NFAC), (hereinafter the “ld. CIT(A)”) dt. 08/04/2022, passed u/s 250 of the Income Tax Act, 1961 (“the Act’) for the Assessment Year 2017-18. 2. At the outset the ld. Counsel for the assessee submitted that, the assessee could not get a fair opportunity to plead before the ld. CIT(A) due to various Covid protocols, which prevented the assessee to co-ordinate with its authorised representative to file necessary submission. Prayer was made to restore the issue raised in the instant appeal to the ld. CIT(A) for fresh adjudication, after considering the submissions of the assessee. 3. Per contra, the ld. D/R opposed the request of the ld. Counsel for the assessee stating that number of opportunities were given to the assessee and the assessee should have filed the submissions on the e-portal. 4. We have heard rival contentions and perused the record placed before us. We note that the assessee is an individual and return of income was filed I.T.A. No. 411/Kol/2021 Assessment Year: 2017-18 The India Industrial Mission 2 on 14/10/2017 declaring total income of Rs.24,15,790/-. After the case being selected for scrutiny through CASS, statutory notices were duly served and after considering the submissions of the assessee, various additions were made and income assessed at Rs.81,53,730/-. An income of Rs.26,59,335/- was also held to be taxable u/s 115BBE of the Act. The assessee carried the matter in appeal before the ld. CIT(A). On perusal of the impugned order, we notice that the assessee’s appeal was migrated to the NFAC and various notices were issued during the period 30/12/2020 to 01/03/2022. It is well evident fact that the Country was passing through Covid pandemic during the most of the period in the years 2020 & 2021. This fact cannot be denied that the assessee may have faced some problem in complying with the notices issued by the ld. CIT(A) due to this reason. In the impugned order, the ld. CIT(A) has specifically observed that no submissions have been filed by the assessee. Under these facts and circumstances of the case, in the context of justice and being fair to both the parties, we deem it proper to set aside all the issues raised in the instant appeal to the file of the ld. CIT(A) for fresh adjudication after providing reasonable opportunity to the assessee to file necessary documents and written submissions in support of the grounds raised before us. Needles to mention that the assessee should remain compliant and should not take adjournments unless otherwise for reasonable cause. 5. In the result, appeal of the assessee is allowed for statistical purpsoes. Order pronounced in the Court on 22 nd September, 2022 at Kolkata. Sd/- Sd/- (SANJAY GARG) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 22/09/2022 *SC SrPs I.T.A. No. 411/Kol/2021 Assessment Year: 2017-18 The India Industrial Mission 3 आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata