K K Ghosh & K M Ghosh, Kolkata V. I.T.O., Ward-28(1), Kolkata, Kolkata

ITA 669/KOL/2022

AI Insights

The case involves an appeal by K K Ghosh & K M Ghosh against the order of the National Faceless Appeal Centre (CIT(A)), which had dismissed their appeal as barred by limitation. The appellants argued that health issues of the partners and non-receipt of the Assessing Officer's order in time prevented them from filing the appeal within the stipulated period. The CIT(A) dismissed the appeal due to lack of documentary evidence supporting the health issues and non-response to hearing notices. The Tribunal, considering the medical certificate and the impact of the COVID-19 pandemic, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128134 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 16-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 22-11-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.669/Kol/2022 Assessment year: 2015-16 K K Ghosh & K M Ghosh.............................................................................Appellant 2, Izzatulla Lane, West Bengal – 700033. [PAN: AADFT3260E] vs. ITO, Ward-28(1), Kolkata.......................................................................Respondent Appearances by: None appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 17, 2023 Date of pronouncing the order : February 08, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 27.12.2021 of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. No one has appeared on behalf of the assessee despite notice, therefore, we proceed to decide the appeal after hearing the ld. DR. 3. A perusal of the grounds of appeal would reveal that the assessee is aggrieved by the action of the CIT(A) in dismissing the appeal of the assessee being barred by limitation. 4. It was pleaded before the CIT(A) that due the health issues, the partners of the assessee-firm could not operate their business and further that they did not receive the impugned order of the Assessing I.T.A No.669/Kol/2022 Assessment year: 2015-16 K K Ghosh & K M Ghosh 2 Officer within time and due to serious health condition of the partner, they could not file appeal within the time period before the CIT(A). Therefore, it was requested to condone the delay and hear the appeal on merits. 5. We find that the ld. CIT(A) noted that the assessee could not establish with documentary evidence regarding the health issues. Even, there was no response to the notices of hearing sent by the ld. CIT(A). We find that the assessee has placed on record the medical prescription/certificate to show that the partner of the assessee, Smt. Chandrani Sarkar was under treatment during the period from 30.02.2018 to 25.03.2018. We further note that the impugned order of the CIT(A) is dated 27.12.2021 and that the hearing of the appeal was also conducted during the Covid period. In view of this, in our view, principles of natural justice will be well-served if the assessee is given an opportunity to present its case before the CIT(A). In view of this, the impugned order of the CIT(A) is set aside. The delay, if any, in filing the present appeal before the CIT(A) is hereby condoned. The ld. CIT(A) is directed to hear the appeal afresh and decide the same on merits. Needless to say that the CIT(A) will give proper opportunity to the assessee to present its case. 6. In the result, the appeal of the assessee stands allowed for statistical purposes. Kolkata, the 8 th February, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 08.02.2023. RS I.T.A No.669/Kol/2022 Assessment year: 2015-16 K K Ghosh & K M Ghosh 3 Copy of the order forwarded to: 1. K K Ghosh & K M Ghosh 2. ITO, Ward-28(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches