Surendra Commercial Syndicate Pvt. Ltd., Kolkata V. ITO, WD-1(2), KOLKATA, Kolkata

ITA 563/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0707 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 31-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE ACIT
• Assessee Lawyers: TARUN SURANA
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DBENCH KOLKATA BEFORE SHRI N.V. VASUDEVAN, JM &DR. A.L.SAINI, AM ./ ITA NO.563/KOL/2016 ( / ASSESSMENT YEAR: 2010-11 SURENDRA COMMERCIAL SYNDICATE (P) LTD. 152/B, M.G. ROAD, KOLKATA 7. VS. ITO, WD-1(2), KOLKATA 1(2), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA - 69. ./ ./PAN/GIR NO. : AAGCS 9355 P (APPELLANT) .. (RESPONDENT) APPELLANTBY :SHRI TARUN SURANA, FCA RESPONDENT BY :SHRI ARINDAM BHATTACHARJEE, ACIT / DATE OF HEARING : 23/11/2017 /DATE OF PRONOUNCEMENT : 13/12/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2010-11, IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)1, KOLKATA, IN APPEAL NO.562/CIT(A)-1/W-1(2)/2013-14, DATED 29.01.2016, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER U/S.143(3) OF THE INCOME TAX ACT 1961, (HEREINAFTER REFERRED TO AS THE ACT), DATED 24.01.2013. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. FOR THE LD. CIT(A) ERRED IN REJECTING THE CONDONATION PETITION FILED FOR DELAY IN FILING APPEAL BEFORE CIT(A) WHEN THERE WAS GENUINE CAUSE FOR THE DELAY. 2. FOR THAT THE LD. CIT(A) ERRED IN DISMISSING THE APPELLANTS APPEAL WITHOUT GOING INTO THE MERITS OF THE CASE AND THE GROUNDS OF APPEAL. 3. FOR THAT THE APPEAL MAY BE HEARD AND DECIDED ON MERITS SO THAT JUSTICE COULD BE DONE. 3. AT THE OUTSET, ITSELF, THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THE IMPUGNED ORDER IS AN EX PARTE ORDER AND, THEREFORE, THE ASSESSEE COULD NOT PLEAD HIS CASE SURENDRA COMMERCIAL SYNDICATE (P) LTD. ASSESSMENT YEAR: 2010-11 ITA NO.563/KOL/2016 PAGE | 2 BEFORE THE LD. CIT(A). THE LD. CIT(A) DID NOT CONDONE THE DELAY, IN FILLING THE APPEAL BY THE ASSESSEE. THE LD. COUNSEL POINTED OUT THAT ASSESSEE COULD NOT FILE THE APPEAL BEFORE THE LD. CIT(A), ON TIME, BECAUSE THE DIRECTOR OF THE COMPANY WAS OUT OF STATION. APART FROM THIS, THE RESPONSIBLE PERSON OF THE COMPANY WHO LOOKS AFTER APPEALMATTERS WAS SUFFERING FROM PROLONGED ILLNESS. THE LD. COUNSEL FOR THE ASSESSEE HAS PRODUCED BEFORE US THE RELEVANT MEDICAL CERTIFICATES FOR ILLNESS AND EVIDENCES REGARDING TRAVELLING OF THE DIRECTOR OF THE COMPANY. AFTER GOING THROUGH THE EVIDENCES, WE ARE OF THE VIEW THAT THESE EVIDENCES SHOULD BE EXAMINED BY THE LD. CIT(A) TO CONDONE THE DELAY AND ADJUDICATE THE ISSUE AS PER PROVISIONS OF THE ACT. THEREFORE, CONSIDERING THE FACTUAL POSITION, WE ARE INCLINED TO SET ASIDE THE IMPUGNED ORDER WITH A DIRECTION TO THE LD. CIT(A) TO EXAMINE THE EVIDENCES REGARDING THE CONDONATION OF DELAY AND ADMIT THE APPEAL AS PER PROVISIONS OF LAW. ACCORDINGLY, WE ALLOW THIS APPEAL FOR STATISTICAL PURPOSES. 4.IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE, IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13/12/2017. SD/- (N. V. VASUDEVAN) SD/- (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 13/12/2017 RS,SPS. / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT SURENDRA COMMERCIAL SYNDICATE (P) LTD. 2. / THE RESPONDENT-ITO, WD-1(2), KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.