Salil Kumar Basu, Kolkata V. I.T.O Wd - 16(4),Kolkata, Kolkata

ITA 427/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83116 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 01-08-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 01-03-2013
• Court: TRIBUNAL
• Department Lawyers: MD GAYALUDDIN ANSARI JCITSR
• Keywords: Reasonable cause; Condonation of delay
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH S MC, KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM ] ITA NO.427/KOL/2013 ASSESSMENT YEAR : 2005-06 ( APPELLANT ) (RESPONDENT) SALIL KUMAR BASU, . -VERSUS- I.T.O., WARD-16(4), KOLKATA KOLKATA (PAN:ADTPB 5821 G) FOR THE APPELLANT: NONE FOR THE RESPONDENT: MD.GAYALUDDIN ANSARI, JCIT,SR.DR DATE OF HEARING : 18.08.2014. DATE OF PRONOUNCEMENT : 05.09.2014. ORDER THIS APPEAL OF ASSESSEE IS ARISING OUT OF O RDER OF CIT(A)-XIV, KOLKATA IN APPEAL NO.179/CIT(A)-XIV/11-12 DATED 17.12.2012. ASSESSMEN T WAS FRAMED BY I.T.O. WARD-16 (4), KOLKATA U/S 143(3) OF THE INCOME TAX A CT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR A.YR. 2005-06 VIDE ITS ORDER DATE D 26.12.2007. 2. AT THE OUTSET, LD. SR.DR POINTED OUT THAT THE A PPEAL OF ASSESSEE IS AGAINST THE ORDER OF CIT(A) FOR NOT CONDONING THE DELAY. 3. I HAVE GONE THROUGH THE ORDER OF CIT(A) AND FIND THAT THE ASSESSEE, A SENIOR CITIZEN AGED 70 YEARS, IS SUFFERING FROM OSTEOARTHR ITIS WITH SEVERE PAIN AND SWELLING AT KNEE JOINTS. THE ASSESSEE BEFORE ME FILED ORDER SHE ET ENTRY RECORDS OF CIT(A), WHEREBY CONDONATION PETITION WAS FILED. THE ASSESSE ES CONTENTION BEFORE CIT(A) FOR THE SAME IS RAISED BEFORE ME ALSO VIDE GROUND NO.2 WHICH READS AS UNDER :- II) FOR THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) XIV, KOLKATA HAS FAILED TO EXERCISE A JURISDICTION SO VESTED IN IT IN NOT A LLOWING THE APPLICATION FOR CONDONATION OF DELAY OF 36 DAYS WITHOUT CONSIDERING THE FACT TH AT THE APPELLANT IS A SENIOR CITIZEN AGED ABOUT 70 YEARS SUFFERING FROM OSTEOARTHRITIS W ITH SEVERE PAIN AND SWELLING AT KNEE JOINT DURING THE TIME OF FILING THE APPEAL AND THE PHYSICAL INFIRMITY MAY BE CONSIDERED AS SUFFICIENT CAUSE AS IT SHOULD RECEIVE A LIBERAL CON STRUCTION SO AS TO ADVANCE SUBSTANTIAL JUSTICE. ITA NO.427/KOL/2013 SALIL KUMAR BASU A.YR.2005-06 2 3. I FIND CONSIDERABLE FORCE IN THE GROUND RAISED B Y THE ASSESSEE THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT FILING TH E APPEAL IN TIME. THE APPEAL BEFORE CIT(A) WAS FILED BY MERELY 36 DAYS DELAY AND THAT A LSO DUE TO SUFFICIENT AND REASONABLE CAUSE. IN TERMS OF THE ABOVE, I CONDONE THE DELAY AND DIRECT CIT(A) TO ADJUDICATE THE ISSUE ON MERITS. THE APPEAL OF ASSES SEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05.09.2014. SD/- [ MAHAVIR SINGH ] JUDICIAL MEMBER DATE: 5 TH SEPTEMBER,2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. SRI SALIL KUMAR BASU, H-2/81, SAKUNTALA HOUSING COM PLEX, BIREN ROY ROAD (WEST), KOLKATA-700061. 2 THE I.T.O.-WARD-16(4), KOLKATA. 3. THE CIT, 4. THE CIT(A)-XIV, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES