Polo Setco Tie-Up (P) Ltd., Kolkata V. DCIT Cir.-11(1) , Kolkata

ITA 440/KOL/2020

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2241 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 10-07-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMOL KAMAT
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “A”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.440/Kol/2020 Assessment Year: 2017-18 Polo Setco Tie-Up (P) Ltd 86C, 4 th Floor, Vishwakarma Building, Topsia Road South West Block, Kolkata-700046. PAN: AABCP7880R Vs. DCIT, Circle-11(1), Kolkata (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Amol Kamat, CIT-DR. Date of Hearing : 21.12.2021 Date of Pronouncement : 02.02.2022 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: The present appeal has been preferred by the assessee against the order passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) by the Commissioner of Income Tax(Appeals)-4, Kolkata (hereinafter referred as the ‘CIT(A)’) relevant to A.Y 2017-18. 2. At the time of hearing, when the case was called for hearing, neither the assessee nor his authorized representative appeared to attend the hearing nor any application seeking adjournment was filed, therefore, we proceed to dispose of the appeal ex parte after hearing the Ld. DR and after considering the merits of the case. 3. After hearing the Ld. DR and perusing the facts on record, we find in this case that the appeal of the assessee was dismissed by the Ld. CIT(A) on the ground that Polo Setco Tie-Up (P) Ltd ITA No.440/Kol/2020 Assessment Year: 2017-18 2 the assessee has not explained the delay of one(1) day in filing the appeal and thus delay has not been condoned. Thus the appeal of the assessee has been dismissed by the First Appellate Authority for the delay of only one (1) day which, in our opinion, is not fair and in accordance with the principle of natural justice as the technicality should not prevail over the substantive justice. Therefore, in the interest of justice and fair play, we deem it fit to condone the delay and restore the appeal back to the file of the Ld. CIT(A) with the direction to decide the same on merit after affording reasonable opportunity to the assessee. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 02.02.2022. Sd/- Sd/- (SANJAY GARG) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 02.02.2022. RS Copy to: The Appellant The Respondent The CIT, Concerned, Kolkata The CIT (A) Concerned, Kolkata The DR Concerned Bench //True Copy// [ By Order Sr. Private Secretary/DDO ITAT, Kolkata Benches, Kolkata