M/s Merlin Recreation Pvt. Ltd., Kolkata V. DCIT, CIR-12(1), KOLKATA, Kolkata

ITA 802/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1484 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 04-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KALYAN NATH AD DL
• Assessee Lawyers: RAKESH JAIN
• Keywords: Opportunity of being heard; Non compliance; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] I.T.A NO.802/KOL/20 15 ASSESSMENT YEAR : 2008-0 9 M/S. MERLIN RECREATION (P)LTD. -VS.- D.C.I. T., CENTRAL CIRCLE-VI, KOLKATA KOLKATA [PAN : AADCS6593C] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI RAKESH JAIN, FCA FOR THE RESPONDENT : SHRI.KALYAN NATH, AD DL. CIT, SR.DR DATE OF HEARING : 29.08.2017. DATE OF PRONOUNCEMENT : 31.08.2017. ORDER PER N.V.VASUDEVAN, JM THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 01.07.2014 OF CIT(A)- CENTRAL-I, KOLKATA RELATING TO A.Y.2008-09. 2. THERE IS A DELAY OF ABOUT 237 DAYS IN FILING THIS APPEAL BY THE ASSESSEE. THE DELAY HAS BEEN EXPLAINED BY THE ASSESSEE IN AN APPLICATIO N FOR CONDONATION OF DELAY AS OWING TO THE DEATH OF THE FATHER OF THE DIRECTOR OF THE A SSESSEE SHRI SHIV KISHAN MOHTA. THE DELAY HAS ALSO BEEN EXPLAINED DELAY OCCURRED IN THE OFFICE OF THE CHARTERED ACCOUNTANT SHRI B.C.JAIN, WHO WAS ASSIGNED THE TASK OF FILING THE APPEAL BEFORE THE TRIBUNAL. ANOTHER REASON ASSIGNED IS THAT THE OFFICE ASSISTAN T OF THE ASSESSEE, WHO WAS ASSIGNED THE TASK OF LOOKING AFTER THE TAX MATTER LEFT THE O RGANIZATION WITHOUT HANDING OVER THE RELEVANT PAPERS. OWING TO PRESSURE OF OTHER PROFES SIONAL MATTERS, THE FILING OF THE APPEAL BEFORE THE TRIBUNAL WENT UNNOTICED. THE FACT S STATED IN THE APPLICATION HAVE BEEN EXPLAINED IN AN AFFIDAVIT FILED BY SHRI B.C.JA IN, DIRECTOR OF THE ASSESSEE. ON PERUSAL OF THE AFFIDAVIT, WE ARE SATISFIED THAT THE RE WAS A REASONABLE AND SUFFICIENT CAUSE FOR THE DELAY IN FILING THE APPEAL BY THE ASSESSEE. ACCORDINGLY THE DELAY IS CONDONED. 2 ITA NO.802/KOL/2015 M/S. MERLIN RECREATION (P)LTD. A.YR..2008-09 2 3. AS FAR AS THE MERITS OF THE APPEAL IS CONCER NED, IT IS SEEN THAT CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR THE REASON THAT NONE APP EARED ON BEHALF OF THE ASSESSEE ON VARIOUS DATES OF THE HEARING FIXED BEFORE CIT(A). T HE SAME REASONS WHICH RESULTED IN DELAY IN FILING THE APPEAL BEFORE ITAT WILL APPLY F OR NON COMPLIANCE BEFORE CIT(A). WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE AFFO RDED ONE MORE OPPORTUNITY OF BEING HEARD BEFORE CIT(A). WE, THEREFORE, SET ASIDE THE O RDER OF CIT(A)AND REMAND FOR FRESH CONSIDERATION BY THE CIT(A) OF THE VARIOUS GROUNDS OF APPEAL RAISED BY THE ASSESSEE BEFORE CIT(A). THE LD. COUNSEL FOR THE ASSESSEE HAV E GIVEN AN UNDERTAKING BEFORE THE TRIBUNAL, ON BEHALF OF THE ASSESSEE, THAT THE ASSES SEE WILL CO-OPERATE IN THE SET ASIDE PROCEEDINGS BEFORE CIT(A) AND ENSURE COMPLETION OF THE HEARING BEFORE CIT(A) WITHIN A MAXIMUM OF THREE HEARINGS BEFORE CIT(A). THIS ASS URANCE IS ALSO RECORDED IN THIS ORDER. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 31.08.2017. SD/- SD/- [WASEEM AHMED ] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31.08.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.M/S. MERLIN RECREATION (P)LTD., 26, ANWAR SHAH RO AD, KOLKATA-700033. 2. D.C.I.T., CIRCLE-12(1), KOLKATA. 3. CIT(A)- CENTRAL- I, KOLKATA 4. C.I.T. CENTRAL-I , KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D. O., I.T.A.T., KOLKATA BENCHES 3 ITA NO.802/KOL/2015 M/S. MERLIN RECREATION (P)LTD. A.YR..2008-09 3