Shailesh Kumar Gupta, Kolkata V. I.TO.,Ward-31(1), Kolkata

ITA 348/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6388 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 25-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: NIRANJAN DUTT
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 348/KOL/2019 ASSESSMENT YEAR: 2014-15 SHAILESH KUMAR GUPTA............APPELLANT B/4/1/H/8, UMA DAS LANE KOLKATA 700 013 [PAN : AMBPG 7835 L] VS. INCOME TAX OFFICER, WARD-31(1), KOLKATA...................................................................RESPONDENT APPEARANCES BY: SHRI NIRANJAN DUTT, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 10 TH , 2019 DATE OF PRONOUNCING THE ORDER : JULY 30 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 09, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 11/06/2018, FOR THE ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 152 DAYS IN FILING OF THIS APPEAL. AFTER PERUSING THE PETITION FOR CONDONATION, I AM CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEAL ON TIME. HENCE THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. 3. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS DISMISSED THE CASE OF THE ASSESSEE ON THE GROUND THAT THE APPEAL PAPERS HAVE NOT BEEN FILED ELECTRONICALLY. THE ASSESSEE SUBMITS THAT HE HAD FILED THE APPEAL BEFORE THE LD. CIT(A) ELECTRONICALLY. EVEN OTHERWISE, VARIOUS TRIBUNALS/COURTS HAVE TAKEN A VIEW THAT APPEALS CANNOT BE DISMISSED FOR THE SOLE REASON THAT THE APPEAL HAS NOT BEEN FILED ELECTRONICALLY. THE MUMBAI BENCH OF THE ITAT IN THE CASE OF M/S. ASTERIX 2 I.T.A. NO. 348/KOL/2019 ASSESSMENT YEAR: 2014-15 SHAILESH KUMAR GUPTA REINFORCED VS. INCOME TAX OFFICER IN ITA NO.426/M/2018; ASSESSMENT YEAR: 2010-11, ORDER DT. 16.05.2018, HELD SO. 3.1. UNDER THESE CIRCUMSTANCES, I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, ON MERITS, ON THE GROUNDS OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. THE ASSESSEE HAS TO BE GIVEN AN OPPORTUNITY TO RECTIFY DEFECTS, IF ANY, BY THE LD. CIT(A). THE ASSESSEE IS DIRECTED TO APPROACH THE LD. CIT(A), TAKE NOTICE AND THEREAFTER APPEAR BEFORE HIM ON THE DATES OF HEARING AS FIXED BY THE LD. CIT(A) AND CO-OPERATE IN THE DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 30 TH DAY OF JULY, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 30.07.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SHAILESH KUMAR GUPTA B/4/1/H/8, UMA DAS LANE KOLKATA 700 013 2. INCOME TAX OFFICER, WARD-31(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES