Anasuya Banerjee Ray, Kolkata V. ACIT, CIR-20, KOLKATA, Kolkata

ITA 90/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0961 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 21-01-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: K N KUNDU
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

1 ITA NO.90/KOL/2016 ANASUYA BANERJEE RAY, AY 2011-12 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA () BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A. NO. 90/KOL/2016 ASSESSMENT YEAR: 2011-12 ANASUYA BANERJEE RAY (PAN: ADNPB3733F) VS. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-20, KOLKATA APPELLANT RESPONDENT DATE OF HEARING 26.09.2017 DATE OF PRONOUNCEMENT 17.11.2017 FOR THE APPELLANT SHRI K. N. KUNDU, ADVOCATE FOR THE RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL . CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-18, KOLKATA DATED 24.11.2015 FOR AY 2011-12. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APPEA L IS AGAINST THE ORDER OF LD. CIT(A) NOT TO ADMIT THE BELATED APPEAL WITHOUT GIVING PROP ER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. AT THE TIME OF HEARING, WE NOTE THAT BEFORE THE LD. CIT(A) THERE WAS A DELAY OF 153 DAYS. THE DELAY WAS CAUSED, ACCORDING TO THE ASSES SEE, WAS BECAUSE OF THE MISTAKE OF LD. COUNSEL SHRI SANDIP SAHA, WHO HAPPENED TO MISPLACE THE PAPERS, WHICH CAUSED THE DELAY AND WE ARE OF THE OPINION THAT FOR THE MISTAKE OF L D. COUNSEL, THE ASSESSEE COULD NOT BE PENALIZED AND THERE IS A REASONABLE CAUSE FOR CONDO NING THE DELAY. SINCE THE LD. CIT(A) HAS NOT CONDONED THE DELAY ON SURMISES AND CONJECTURES, WE ARE INCLINED TO CONDONE THE DELAY AND REMAND THE MATTER BACK TO THE FILE OF THE LD. C IT(A) TO DECIDE THE APPEAL ON MERITS AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE. ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 06.12.2017 AND TO COOPERATE WITH THE 2 ITA NO.90/KOL/2016 ANASUYA BANERJEE RAY, AY 2011-12 APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A). ASSES SEES APPEAL IS, THEREFORE, ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17TH NOVE MBER, 2017 SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED :17TH NOVEMBER, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SMT. ANASUYA BANRJEE RAY, JOINT PLANT C OMMITTEE, ISPAT NIKETAN, 52/1A, BALLYGUNGE CIRCULAR ROAD, KOLKATA-7 00 019. 2 RESPONDENT ACIT, CIRCLE-20, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY