M/s Somu Properties Pvt. Ltd., Kolkata V. DCIT, CIR-1, KOLKATA, Kolkata

ITA 709/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1864 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 17-04-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 21-04-2014
• Court: TRIBUNAL
• Department Lawyers: S C DAS
• Assessee Lawyers: SUJOY SEN LD

Judgement Text

ITA NO. 709/KOL/14 M/S. SOMU PROPERTIES PVT. LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL,ABENCH, KOLKATA BEFORE: SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER , AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 709/KOL/2014 A.Y: 2009-10 M/S. SOMU PROPERTIES VS. DEPUTY COMMISSIONER PVT. LTD. OF INCOME TAX PAN AAECS 0357H (APPELLANT) (RESPONDENT) APPEARANCES BY : SHRI SUJOY SEN ADVOCATE,LD.AR FOR THE ASSESSEE SHRI S.C DAS, JCIT, SR. D.R FOR THE REVENUE DATE OF HEARING : 17-04-2017 DATE OF PRONOUNCEMENT : 19-04-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), XXIV, KOLKATA DATED 20-01-2014 FOR THE ASSESSMENT YEAR 20 09-10. 2. THE ONLY EFFECTIVE ISSUE IN THIS APPEAL IS TO BE DECIDED BY US AS TO WHETHER THE CIT-A JUSTIFIED IN DISMISSING THE APPEAL OF ASSESSEE WITHOUT CONSIDERING THE PETITION TO CONDO NE THE DELAY OF 76 DAYS IN FILING THE APPEAL. 3. THE LD.AR SUBMITS THAT THE CIT-A DISMISSED THE A PPEAL OF ASSESSEE IN LIMINE WITHOUT CONSIDERING THE PETITION FOR CONDONATION OF DELAY. THE SAID APPEAL WAS FILED BEF ORE HIM WITH ITA NO. 709/KOL/14 M/S. SOMU PROPERTIES PVT. LTD 2 THE DELAY OF 76 DAYS. THE LD.AR OF THE ASSESSEE FUR THER SUBMITS THAT AN AFFIDAVIT TO THAT EFFECT WAS FILED BEFORE T HE CIT-A STATING THAT MR. LAKSHMI NATH MEHROTRA, WHO WAS ONE OF THE DIRECTORS OF THE ASSESSEE COMPANY, WAS DETECTED WITH CANCER O F THE LIVER AND HAD TO GO FOR HIS TREATMENT TO SINGAPORE IN THE MONTH OF DECEMBER, 2011. THE LD.AR SUBMITS THAT THE SAID DEL AY CAUSED DUE TO HEALTH CONDITION OF THE SAID PERSON, MR. LAK SHMI NATH MEHROTRA, (WHO WAS ONE OF THE DIRECTORS OF THE ASSE SSEE COMPANY), WHICH WAS BEYOND THE CONTROL OF THE ASSES SEE COMPANY TO FILE THE APPEAL IN TIME BEFORE THE CIT-A . THE CIT-A WITHOUT CONSIDERING THE HEALTH CONDITION OF THE SAI D PERSON DISMISSED THE APPEAL BY INVOKING THE PROVISIONS OF SECTION 249(2) OF THE ACT. THUS, HE URGED THAT THE CIT-A MA Y BE DIRECTED TO CONDONE THE SAID DELAY AND CONSIDER THE ISSUE(S) ON MERITS. BEFORE US THE LD.AR OF THE ASSESSEE UNDERTA KES THAT THE ASSESSEE SHALL COOPERATE WITH THE CIT-A IN PROSECUT ING ITS CASE WITHOUT SEEKING ANY ADJOURNMENT. ON THE OTHER HAND, THE LD.DR DID NOT OBJECT TO THE SAME. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE ASSESSEE FILED A PETITI ON TO CONDONE SUCH DELAY OF 76 DAYS BEFORE THE CIT-A. THE ASSESSE E IN THE SAID PETITION STATED THAT MR. LAKSHMI NATH MEHROTRA , WHO WAS ONE OF THE DIRECTORS OF THE ASSESSEE COMPANY, WAS S UFFERING FROM CANCER OF THE LIVER AND HE WAS UNDER TREATMENT IN SINGAPORE DURING THE RELEVANT PERIODS. BUT, HOWEVER , THE CIT-A FOUND THAT THE SAID APPEAL WAS SIGNED BY ANOTHER DI RECTOR, NOT BY THE SAID PERSON, WHO WAS UNDER TREATMENT. TAKING INTO CONSIDERATIONS THE SUBMISSIONS OF THE LD.AR, THE RE ASONS STATED ITA NO. 709/KOL/14 M/S. SOMU PROPERTIES PVT. LTD 3 IN THE CONDONATION PETITION AND IN THE INTEREST OF JUSTICE, WE REMIT THE ISSUE TO THE FILE OF THE CIT-A WITH THE D IRECTION TO CONDONE THE DELAY AND ADJUDICATE THE ISSUE(S) ON ME RITS AFRESH AND TO PASS AN ORDER AS PER LAW. THE ASSESSEE IS AL SO DIRECTED TO APPEAR BEFORE THE CIT-A TO PROSECUTE ITS CASE PR OPERLY WITHOUT SEEKING ANY ADJOURNMENT. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 19/04/ 2017 J.SUDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 19 -0 4-2017 SD/- SD/- *PP/SPSCOPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT/ASSESSEE :M/S. SOMU PROPERTIES PVT. LTD LAHA PAINT HOUSE, NO. 7, C. R AVENUE, KOLKATA-72. 2 THE RESPONDENT/DEPARTMENT- THE DEPUTY COMMISSIONER OF INCOME TAX, CIR-1 AAYKAR BHAWAN,P-7 CHOWRINGHEE SQUARE, KOLKATA-69. 3 THE CIT(A) 4.THE CIT 5. DR, KOL KATA BENCH 6. GUARD FILE TRUE COPY, BY ORDER, ASSTT REGISTRAR ** PRADIP SPS