Amigo Trexim Pvt. Ltd., Kolkata V. DCIT, Cir. 10(1), Kolkata

ITA 45/KOL/2021

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3395 (ITAT-KOLKATA)
• Duration Of Justice: 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 11-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAUL ADDITIONAL
• Assessee Lawyers: S JHAJHARIA
• Keywords: Condonation of delay

Judgement Text

ITA NO. 45/KOL/2021 ASS ESSMENT YEAR: 2014-2015 AMIGO TREXIM PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 45/KOL/2021 ASSESSMENT YEAR: 2014-2015 AMIGO TREXIM PVT. LIMITED,......................... .......................... APPELLANT 2C, MAHENDRA ROAD, KOLKATA-700025 [PAN:AACCA2155P] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ................. RESPONDENT CIRCLE-10(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 APPEARANCES BY: SHRI S. JHAJHARIA, FCA, APPEARED ON BEHALF OF THE A SSESSEE SHRI SUPRIYO PAUL, ADDITIONAL CIT, APPEARED ON BEHA LF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 25, 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 25, 2021 O R D E R PER SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER:- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATA DAT ED 27.12.2019 FOR THE ASSESSMENT YEAR 2014-15 . 2. THERE IS A DELAY OF 347 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TRIBUNAL. THE ASSESSEE SUBMITS IN THE FORM OF AN AFFIDAVIT THAT THE EX-PARTE ORDER OF THE LD. CIT(AP PEALS) WAS NEVER SERVED ON THE ASSESSEE AND WHEN IT HAD COME TO THE KNOWLED GE OF THE COMPANY, ON 15 TH JANUARY, 2021, THE ORDER WAS DOWNLOADED FROM E-POR TAL OF THE INCOME TAX DEPARTMENT. HE ALSO SUBMITTED THAT DUE T O THE PREVAILING COVID-19 PANDEMIC SITUATION, THE OFFICES OF THE ASS ESSEE AS WELL AS THE GOVERNMENT WERE NOT FUNCTIONING, WHICH WAS THE CAUS E OF DELAY. THE LD. ITA NO. 45/KOL/2021 ASS ESSMENT YEAR: 2014-2015 AMIGO TREXIM PVT. LIMITED 2 COUNSEL FURTHER SUBMITTED THAT THE ASSESSEE PROPOSE S TO AVAIL THE SCHEME UNDER THE VIVAD SE VISHWAS ACT, 2020 AND SETTLE THI S DISPUTE AND PRAYED FOR CONDONATION OF DELAY. 3. THE LD. DEPARTMENTAL REPRESENTATIVE, ON THE OTHE R HAND, SUBMITTED THAT THE BENCH MAY TAKE A VIEW IN THE MATTER ON THE FACTS OF THE CASE. 4. ON THE HEARING OF THE RIVAL CONTENTIONS, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY THE SUFF ICIENT CAUSE FROM FILING THIS APPEAL BEFORE THE TRIBUNAL IN TIME. THU S WE CONDONE THE DELAY IN FILING OF THE APPEAL AND ADMIT THE APPEAL IN ITA NO. 45/KOL/2021. THE REGISTRY IS DIRECTED TO FIX THE CASE IN REGULAR COU RSE OF HEARING IF THE ASSESSEE DOES NOT AVAIL THE VIVAD SE VISHWAS SCHEME , 2020. 5. IN THE RESULT, THE CONDONATION OF DELAY IN FILIN G THIS APPEAL BEFORE THE TRIBUNAL IS GRANTED AND THE APPEAL IS AD MITTED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 25, 2021. SD/- SD/- (A.T. VARKEY) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUN TANT MEMBER KOLKATA, THE 25 TH DAY OF FEBRUARY, 2021 COPIES TO : (1) AMIGO TREXIM PVT. LIMITED, 2C, MAHENDRA ROAD, KOLKATA-700025 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKAT A; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.