Copuma Vinimay Pvt. Ltd. , Kolkata V. ITO,Ward-10(2),Kolkata, Kolkata

ITA 897/KOL/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0273 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 25-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 28-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Set aside
• Section: 250

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA डॉ. मनीष बोरड, ल े खा सदस्य एवं श्री संजय शमा ा , न्याधयक सदस्य क े समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 897/KOL/2023 Assessment Year: 2012-13 Copuma Vinimay Pvt. Ltd.........................................Appellant [PAN: AABCC 3601 M] Vs. ITO, Ward-10(2) Kolkata.......................................Respondent Appearances: Assessee represented by: None. Department represented by: Sh. P.P. Barman, Addl. CIT, Sr. D/R. Date of concluding the hearing : October 26 th , 2023 Date of pronouncing the order : October 31 st , 2023 ORDER Per Manish Borad, Accountant Member: This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2012-13 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income-tax (Appeals)-16, Kolkata [in I.T.A. No.: 897/KOL/2023 Assessment Year: 2012-13 Copuma Vinimay Pvt. Ltd. Page 2 of 4 short ld. ‘CIT(A)’] dated 12.09.2017 arising out of the assessment order framed u/s 144(1) of the Act dated 16.03.2015. 2. Registry has informed that the appeal filed by the assessee is time barred by 2116 days. Condonation application has been filed by the assessee stating as follows: “It is submitted that since assessment stage the above matter was looked after by Sri Dipak Kumar Tibrewal, CA being the Authorised Representative of the appellant company. The directors of the company are not conversant with income tax matters and were fully dependent on CA Dipak Kumar Tibrewal for compliances in respect of income tax matters for AY 2012-13 of Copuma Vinimay Pvt. Ltd. It is also submitted that Mr. Dipak Kumar Tibrewal was suffering from various ailments & due to his prolonged illness, Mr. Tibrewal, was unable to look after this income tax matter and ultimately, Mr. Dipak Kumar Tibrewal expired on 24.11.2022. Copy of death certificate of Dipak Kumar Tibrewal is enclosed herewith. Due to prolonged illness and sudden demise of Dipak Kumar Tibrewal, CA we were in a very bad position and all the income tax matters including assessment proceedings and Appeal for AY 2012- 13 were unnoticed and unattended. It is submitted that in the month of August 2023, we received notice dated 07.08.2023 for arrear demand from the AO then we came to know that the appeal for AY 2012-13 was disposed off on exparte basis. Thereafter we asked the AO to furnish us certified copy of CIT(A) order (which the AO has supplied to us on 16.08.2023) so that we can take remedial measures. Thereafter, we received certified copy of order u/s 250 dated 12.09.2017 from the Income Tax Officer, Ward-10(2) on 16.08.2023 and then we filed the above appeal before the Hon’ble ITAT. We further submit that in the interest of justice, Your Honours are amply empowered to condone the delay of 1387 days and admit the appeal for adjudication. I.T.A. No.: 897/KOL/2023 Assessment Year: 2012-13 Copuma Vinimay Pvt. Ltd. Page 3 of 4 It is most respectfully prayed that your Honours may be kind enough to set aside the above matter before any of the lower authorities i.e. Ld. CIT(A) or AO on the basis of above submission and may pass such order as it may deem fit and proper.” 2.1. From perusal of the above application, we notice that the authorized representative of the assessee Sri Dipak Kumar Tibrewal was looking after the taxation matter of the assessee expired on 24.11.2022 after a prolonged illness. Considering this fact, we find that the assessee was prevented for sufficient cause in filing the appeal within the time limit provided under the Act. We accordingly condone the delay and admit the appeal for adjudication on merits. 3. The impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised before ld. CIT(A). Prayer is made to restore all the issues in the instant appeal to ld. CIT(A) for fresh adjudication. 4. Ld. D/R was fair enough in not raising any objection if the issues raised in the instant appeal is restored to ld. CIT(A). 5. We have heard ld. D/R and perused the records placed before us. From perusal of the impugned order, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte. 6. We therefore, considering the prayer made by the assessee in the grounds of appeal, restore all the issues raised in the instant appeal to ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant I.T.A. No.: 897/KOL/2023 Assessment Year: 2012-13 Copuma Vinimay Pvt. Ltd. Page 4 of 4 documents to be filed by the assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 31 st October, 2023 Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 31.10.2023 Bidhan (P.S.) Copy of the order forwarded to: 1. Copuma Vinimay Pvt. Ltd., 8, Amartallaa Street, Kolkata- 700 001. 2. ITO, Ward-10(2) Kolkata. 3. CIT(A)-16, Kolkata. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata