M/s Burdwan Town Shristi Welfare Society, Durgapur V. ITO, Exemption, 2(1), Durgapur

ITA 479/KOL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7115 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-04-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 17-08-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA

Judgement Text

1 ITA NO.479/KOL/2020 BURDWAN TOWN SHRISTI WELFARE SOCIETY, AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH, KOLKATA ( . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 479/KOL/2020 ASSESSMENT YEAR:2014-15 BURDWAN TOWN SHRISTI WELFARE SOCIETY (PAN: AACAB1937E) VS. INCOME-TAX OFFICER, EXEMPTION-2(1), DURGAPUR. APPELLANT RESPONDENT DATE OF VIRTUAL HEARING 05.04.2021 DATE OF PRONOUNCEMENT 07.04.2021 FOR THE APPELLANT SHRI SHUVO CHAKRABORTY, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. DR ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), BURDWAN DATED 19.03.2020 FOR AY 2014-15. 2. AT THE OUTSET IT IS NOTED THAT THERE IS A DELAY OF 85 DAYS IN FILING THIS APPEAL. HOWEVER, IT IS NOTED THAT THE IMPUGNED ORDER OF THE LD. CIT(A) DATED 19.03.2020 AND THEREAFTER COVID 19 PANDEMIC, THEREFORE, THE ASSESSEE COULD NOT FILE THE APPEAL WITHIN THE TIME LIMIT. HENCE 85 DAYS DELAY IN FILING THE APPEAL HAS BEEN CONDONED. 3. IT IS ALSO NOTED THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER WHEREIN HE HAS DISMISSED THE APPEAL OF THE ASSESSEE ALLEGING NON-ATTENDANCE OF THE ASSESSEE DURING THE HEARING. IT HAS BEEN BROUGHT TO MY NOTICE BY THE LD. AR OF THE ASSESSEE THAT THE ASSESSEE SOCIETY RECEIVED MOST OF THE HEARING NOTICES AFTER THE HEARING DATE DUE TO THE POSTAL FAILURE AND ALSO THE ASSESSEE SOCIETYS SECRETARY WAS PHYSICALLY ILL FOR A LONG PERIOD WHICH PREVENTED THE ASSESSEE TO TAKE NECESSARY STEPS TO ATTEND THE HEARING. TAKING INTO CONSIDERATION THESE FACTS WHICH HAVE BEEN GIVEN IN THE FORM OF AN AFFIDAVIT, I AM INCLINED TO RESTORE THIS APPEAL BACK TO THE FILE OF LD. CIT(A) SINCE THE LD. CIT(A) WAS DUTY BOUND TO 2 ITA NO.479/KOL/2020 BURDWAN TOWN SHRISTI WELFARE SOCIETY, AY 2014-15 DECIDE THE GROUNDS OF APPEAL ON MERITS WHICH HE HAS NOT DONE IN THIS CASE. BEFORE PARTING, THE ASSESSEE IS DIRECTED TO FILE WRITTEN SUBMISSION AND COPY OF THE DOCUMENTS TO SUBSTANTIATE THE GROUNDS OF APPEAL RAISED BEFORE THE LD. CIT(A) AND THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE BY PASSING A SPEAKING ORDER IN ACCORDANCE TO LAW. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 7TH APRIL, 2021. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 7TH APRIL, 2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT BURDWAN TOWN SHRISTI WELFARE SOCIETY, GODA, LAKUDDI, SAHIDTALA, BURDWAN, WEST BENGAL-713102 2 RESPONDENT ITO, EXEMPTION-2(1), DURGAPUR 3. 4. 5. CIT(A), BURDWAN (SENT THROUGH E-MAL) CIT , BURDWAN DR, ITAT, KOLKATA. (SENT THROUGH E-MAL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR