M/s. Innovative Edge, Kolkata V. ITO(TDS) Ward - 58(1), Kolkata, Kolkata

ITA 48/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7997 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 08-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER CIT DR REVEN
• Section: 143(3); 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA (BEFORE SRI S.S. GODARA, JUDICIAL MEMBER & SRI M. BALAGANESH, ACCOUNTANT MEMBER) ITA NO. 48/KOL/2018 ASSESSMENT YEAR: 2011-12 M/S. INNOVATIVE EDGE...................................................APPELLANT 3, COMMERCIAL BUILDING 23, N.S. ROAD KOLKATA 700 001 [TAN : CALIO 2361 C] VS. INCOME TAX OFFICER, (TDS) WARD-58(1), KOLKATA...................................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE . SHRI SANKAR HALDER, ADDL. CIT D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 27 TH , 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 1 ST , 2019 ORDER PER BENCH :- THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) -5, KOLKATA, (HEREINAFTER REFERRED TO AS THE LD. CIT(A)), DATED 31/03/2017, ARISING OUT THE ASSESSMENT ORDER OF THE ASSESSING OFFICER (HEREINAFTER REFERRED TO AS THE LD. AO), DT. 31/03/2014, PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT), RELATING TO ASSESSMENT YEAR 2011-12 2. AT THE OUTSET, WE FIND THAT THERE IS A DELAY OF 210 DAYS IN FILING OF THE APPEAL BY THE ASSESSEE. WE FIND FROM THE REASONS ADDUCED IN THE CONDONATION PETITION THAT THE ASSESSEE WAS GENUINELY PREVENTED FROM FILING OF THE APPEAL IN TIME. WE ARE INCLINED TO ACCEPT THE REASONS ADDUCED BY THE ASSESSEE AND ACCORDINGLY CONDONING THE DELAY AND ADMITTING THE APPEAL FOR ADJUDICATION. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE BY RPAD. THERE WAS NO APPLICATION MOVED BY THE ASSESSEE FOR ADJOURNMENT EITHER. UNDER THE CIRCUMSTANCES WE DISPOSE OF THE CASE EX-PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 2 ITA NO. 48/KOL/2018 ASSESSMENT YEAR: 2011-12 M/S. INNOVATIVE EDGE 4. THE ISSUE INVOLVED IS WITH REGARD TO TREATING THE ASSESSEE AS AN ASSESSEE IN DEFAULT U/S 201(1) OF THE ACT, AND CONSEQUENTLY CHARGING OF INTEREST U/S 201(1A) OF THE ACT. AT THE OUTSET, WE FIND THAT THE LD. CIT(A) PASSED THE ORDER EX-PARTE , WITHOUT HEARING THE ASSESSEE ON THE GROUND THAT THE ASSESSEE HAD SOUGHT ADJOURNMENT ON SEVERAL OCCASIONS AND ON THE LAST DATE HEARING I.E., 31/03/2017, AND ADJOURNMENT LETTER FROM THE ASSESSEE WAS RECEIVED SEEKING TIME FOR ONE MONTH WHICH WAS REJECTED BY THE LD. CIT(A) AND THE APPEAL WAS DISPOSED OFF EX- PARTE WITHOUT ADJUDICATING THE ISSUE ON MERITS. BOTH THE PARTIES MUTUALLY AGREED THAT THIS ISSUE REQUIRES TO BE SENT BACK TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION. 4.1. IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT FIT AND PROPER IN THE INTEREST OF JUSTICE AND FAIRPLAY TO REMAND THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION ON MERITS AND THE LD. CIT(A) IS DIRECTED TO TAKE A DECISION UNINFLUENCED BY HIS EARLIER DECISION TAKEN IN THIS REGARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 22/03/2019, AND NOT TO TAKE ADJOURNMENT EXCEPT DUE TO EXCEPTIONAL OR BONAFIDE CIRCUMSTANCES. ACCORDINGLY, THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES 5. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 1 ST DAY OF JANUARY, 2019. SD/- SD/- [S.S. GODARA] [ M. BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.01.2019 {SC SPS} 3 ITA NO. 48/KOL/2018 ASSESSMENT YEAR: 2011-12 M/S. INNOVATIVE EDGE COPY OF THE ORDER FORWARDED TO: 1 . M/S. INNOVATIVE EDGE 3, COMMERCIAL BUILDING 23, N.S. ROAD KOLKATA 700 001 2. INCOME TAX OFFICER, (TDS) WARD-58(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES