AVR Hotels & Resorts Pvt. Ltd., North 24 Parganas V. ITO, Ward 8(1), Kolkata

ITA 884/KOL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0453 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 22-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ “एसमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA ी राजेश क ु मार, लेखा सट य एवं ी द प क ु मार चौबे, या यक सद यके सम [Before Shri Rajesh Kumar, Accountant Member&Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 884/Kol/2024 Assessment Year: 2015-16 AVR Hotels & Resorts pvt. Ltd. (PAN: AAFCA 3334 H) Vs. ACIT(OSD), Ward-8(1), Kolkata Appellant / )अपीलाथ#( Respondent / %यथ# Date of Hearing / स ु नवाई क( त*थ 11.07.2024 Date of Pronouncement/ आदेश उ-घोषणा क( त*थ 06.08.2024 For the Appellant/ नधा34रती क( ओर से Saswati Mitra Dutta, Advocate Rajashree Dutta, Advocate For the Respondent/ राज व क( ओर से Sallong Yaden, Addl. CIT (DR) ORDER / आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-ADDL/JCIT(A), Pune dated 15.02.2024 for the AY 2015-16. 2. At the outset, We note that the appeal of the assessee is barred by limitation by 8 days. After taking into consideration the condonation petition filed by the assessee and reasons for late filing of appeal as cited before us, we are of the view that the 2 I.T.A. No.884/Kol/2024 Assessment Year: 2015-16 AVR Hotels & Resorts Pvt. Ltd. delay in filing the appeal is for bonafide and genuine reasons and accordingly the delay of 8 days is condoned and appeal is admitted for adjudication. 3. At the outset, we note that the appeal of the assessee has been decided by the Ld. CIT(A) ex-parte dismissing the same in liminie for not presenting the appeal in terms of Section 249(3) of the Act and also there being not substantial and cogent reasons for not presenting the appeal within the time allowed. The appeal was late by 24 days as per the ld CIT(A).Thus the appeal of the assessee was decided without deciding the issues on merit by the First Appellate Authority. In our opinion the said order is not in consonance with the provisions of section 250(6) of the Act which mandatorily require the ld CIT(A) to dispose of the appeal by stating the point of determination, decision thereon and reasons for such decision. Therefore the present appeal needs to be restored to the file of Ld. CIT(A) so that the appeal could be decided on merit in view of principle of natural justice and fair play. Accordingly we restore the appeal to the file of Ld. CIT(A) with the direction to decide the same on merit after affording a reasonable opportunity of hearing to the assessee. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 6 th August, 2024 Sd/- Sd/- ( Pradip Kumar Choubey / द प क ु मार चौबे) (Rajesh Kumar/राजेश क ु मार) Judicial Member/ या यक सद य Accountant Member/लेखा सद य Dated: 6 th August, 2024 SM, Sr. PS 3 I.T.A. No.884/Kol/2024 Assessment Year: 2015-16 AVR Hotels & Resorts Pvt. Ltd. Copy of the order forwarded to: 1. Appellant- AVR Hotels & Resorts Pvt. Ltd., 141, T. N. Banerjee Road, Panihati, North 24 Parganas-700114 2. Respondent – ACIT(OSD), Ward-8(1), Kolkata 3. Ld. CIT(A)- ADDL/JCIT(A)-Pune 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata