Mr. Santosh Jaiswal, Kolkata V. DCIT, Circle - 63, Kolkata , Kolkata

ITA 639/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2231 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 09-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMAR
• Assessee Lawyers: SAUVIK GUHA
• Keywords: Period of limitation; Reasonable cause; Time period of passing order
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.639/KOL/2018 ASSESSMENT YEAR:2012-13 MR. SANTOSH JAISWAL 129C, KARL MARX SARANI, KAILASH APARTMENT, FLAT NO.303, KIDDERPORE, KOLKAT-700 023 [ PAN NO.AESPJ 4623A ] / V/S . DCIT, CIRCLE-64, 168, A.J.C. BOSE ROAD, KOLKATA-14 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI SAUVIK GUHA, ADVOCATE /BY RESPONDENT SHRI SAURAV KUMAR, ADDL. CIT-DR /DATE OF HEARING 06-11-2018 /DATE OF PRONOUNCEMENT 16-11-2018 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-19, KOLKATAS ORDER DATED 15.01.2018 PASSED IN CASE NO. 102/CIT(A)-19/C-63/15-16 INVOLVING PROC EEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. I NOTICE AT THE OUTSET THAT CIT(A) HAS REJECTED THE ASSESSEES APPEAL FOR THE REASON THAT THE SAME SUFFER FROM DELAY AND TAXPAYER HAD NOT FILED ANY CONDONATION STATING REASONABLE CAUSE THEREOF. IT EMERGES FROM T HE CASE FILE THAT THERE IS NO NOTICE SERVED TO THE ASSESSEE PINPOINTING ANY SHORTCOMING IN HIS LOWER APPEAL AS PER THE CIT(A)S ORDER UNDER CHALLENGE. LEARNED COUNSEL VEH EMENTLY CONTENDS DURING THE COURSE OF HEARING THAT ASSESSEES LOWER APPEAL WAS VERY WELL FILED WITHIN THE ITA NO. 639/KOL/2018 A.Y. 2 012-13 MR. SANTOSH JAISWAL VS. DCIT, CIR-63, KOL. PAGE 2 PRESCRIBED LIMITATION PERIOD. I FIND THAT LARGER IN TEREST OF JUSTICE WOULD BE SERVED AT THIS STAGE IF THE CIT(A) TAKES UP ASSESSEES LOWER APPEAL ONCE AGAIN AS PER LAW AND NOTIFIES ALL SHORTCOMINGS THEREIN INCLUDING DELAY I N FILING. THE ASSESSEE SHALL THEREAFTER ENTITLE TO CONTEST THE SAID NOTICE AS PER LAW FOLLO WED BY APPROPRIATE ADJUDICATION OF HIS GRIEVANCE ON MERITS. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSE IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 16/11/2018 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 16/11/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MR. SANTOSH JAISWAL, 129C, KARL MARK SAR ANI, KAILASH APARTMENT, FLAT NO.303, KIDDREPORE, KOLKATA-23 2. /RESPONDENT-DCIT, CIR-63, 168 AJC BOSE ROAD, KOLKAT A-14 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',