Blue Water Picture & Productions Pvt. Ltd., Kolkata V. I.T.O.Ward-4(2), Kolkata

ITA 415/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7752 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Condonation of delay; Ignorance of law; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.415/KOL/2019 ( S / ASSESSMENT YEAR: 2014-15) BLUE WATER PICTURES & PRODUCTIONS 90/1, JAY INDUSTRIAL COMPLEX, PRINCE GOLAMHOSSAINSAHA ROAD, GOLF GREEN, KOLKATA-700095 VS. ITO, WARD-4(2), KOLKATA ./ ./ PAN/GIR NO. :AAECB 5508 R (APPELLANT) .. (RESPONDENT) APPELLANT BY :NONE RESPONDENT BY :SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 05/12/2019 /DATE OF PRONOUNCEMENT : 29/01/2020 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERT AINING TO ASSESSMENT YEAR 2014-15, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-2, KOLKATA, IN APPEAL NO. 10210/CIT(A)-2/1 7-18, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 25/ 12/2016. BLUE WATER PICTURES & PRODUCTIONS ITA NO.415/KOL/2019 ASSESSMENT YEAR:2014-15 2 2.WE HAVE HEARD LD DR FOR THE REVENUE AND PERUSED T HE MATERIAL AVAILABLE ON RECORD. AT THE TIME OF HEARING NONE APPEARED ON BEH ALF OF ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING. WE HAVE GONE THROU GH THE ORDER OF LD CIT(A) AND NOTICED THAT LD. CIT(A) HADREJECTED THE PETITION OF ASSESSEE FOR CONDONATION OF DELAY IN FILING APPEAL STATING THAT THE ASSESSEE CO ULD NOT EXPLAIN THE REASONS FOR CONDONATION OF DELAY AND DISMISSED THE APPEAL OF TH E ASSESSEE. WE NOTE THAT DATE OF SERVICE OF ASSESSMENT ORDER AS PER FORM 35 FILED BY THE ASSESSEE IS 01.09.2017 AND DATE OF FILING THE APPEA L BEFORE LD. CIT(A) IS 07.10.2017. AS PER CLAUSE (B) OF SUB SECTION 2 OF S ECTION 249 OF THE ACT, THE APPEAL SHALL BE PRESENTED WITHIN 30 DAYS FROM THE D ATE OF SERVICE OF THE NOTICE OF DEMAND RELATING TO THE ASSESSMENT. IN THIS CASE THE APPEAL SHOULD HAVE BEEN FILED ON OR BEFORE 01.10.2017.THEREFORE, THERE IS SIX DAY S DELAY IN FILING THE APPEAL.WE NOTE THAT LD. CIT(A) DISMISSED THE APPEAL OF THE A SSESSEE STATING THAT IGNORANCE OF LAW IS NOT AN EXCUSE FOR NOT TAKING APPROPRIATE STEPS WITHIN LIMITATION AND FOR THAT HE RELIED ON THE JUDGMENT OF HONBLE SUPREME C OURT IN THE CASE OF SWADESHI COTTON MILLS PVT. LTD. VS. GOVT. OF UP REPORTED IN [1975] 4 SCC 378 (SC) . 3. WE NOTE THAT DURING THE APPELLATE STAGE THE ASSE SSEE HAD EXPLAINED THE REASONS FOR DELAY AS FOLLOWS: DUE TO DURGA PUJA AND LAKSHMI PUJA IN KOLKATA, THE OFFICES WERE CLOSED FOR SEVEN DAYS. WE NOTE THAT ASSESSEE COULD NOT FILE THE APPEAL BEF ORE THE LD CIT(A) WITHIN THE TIME LIMIT PRESCRIBED BY THE ACT DUE TO DURGA PUJA FESTIVAL AND LAKSHMI PUJA FESTIVAL, AS THE OFFICES IN KOLKATAWERE CLOSED FOR 7 DAYS. WE NOTE THAT IN KOLKATA CITY (W.B) THE DURGA PUJA IS VERY FAMOUS, AND IT IS CELEBRATED CONTINUOUSLY FOR 10 DAYS. THE CONSTRUCTION OF PANDALS FOR DURGA PUJA NORMALLY STARTED ONE MONTH BACK OF THE FESTIVAL AND THEREFORE GENERALLY OFFICE S REMAIN CLOSED FOR PEAK PERIOD OF FESTIVALS. THE STAFF WORKING IN THE OFFICES OF A DVOCATES ALSO TAKE LEAVE TO BLUE WATER PICTURES & PRODUCTIONS ITA NO.415/KOL/2019 ASSESSMENT YEAR:2014-15 3 CELEBRATE THE FESTIVAL. THEREFORE, WE NOTE THAT ASS ESSEE HAS EXPLAINED THE DELAY SATISFACTORILY. WHEN SUBSTANTIAL JUSTICE AND TECHNICAL CONSIDERATIO NS ARE PITTED AGAINST EACH OTHER, CAUSE OF SUBSTANTIAL JUSTICE DESERVES TO BE PREFERRED. WHEN WE WEIGH THESE TWO ASPECTS THEN THE SIDE OF JUSTICE BECOMES HEAVIE R AND CASTS A DUTY ON THE JUDICIARY TO DELIVER JUSTICE. WE, THEREFORE, CONDO NE THE DELAY OF 6 DAYS AND DIRECT THE LD CIT(A) TO ADJUDICATE THE ASSESSEE`S APPEAL O N MERIT.THEREFORE, WE THINK IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CI T(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION . 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 29.01.2020 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 29/01/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. BLUE WATER PICTURES & PRODUCTIONS 2. ITO, WARD-4(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATABENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES