Senco Jewellery House, Kolkata V. ACIT, CIR-37, KOLKATA, Kolkata

ITA 928/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1449 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S ALLONG YADEN CIT LD
• Assessee Lawyers: V N DATTA LD

Judgement Text

1 ITA NO. 928/KOL/2015 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA BEFORE: SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JU DICIAL MEMBER I.T.A NO. 928/KO L/2015 A.Y: 2009- 10 M/S. SENCO JEWELLERY HOUSE VS. J.C.I.T, CIR-39, KOL KATA PAN: AAKFS 4237R [APPELLANT] [RESPONDENT] FOR THE APPELLANT : SHRI V.N. DATTA, ADVOCATE, LD.AR FOR THE RESPONDENT : SHRI SALLONG YADEN, ADDL.CI T, LD.SR.DR DATE OF HEARING : 27-07-2017 DATE OF PRONOUNCEMENT : 15-09-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 11, KOLKATA DT. 10-03-2015 FOR THE A.Y 2009-10. 2. THE LD.AR OF THE ASSESSEE SUBMITS THAT THE APPE AL WAS FILED BEFORE CIT-A WITH THE DELAY OF OVER 6 MONTHS AND CI T-A DISMISSED THE APPEAL WITHOUT CONDONING THE DELAY ON THE GROUN D THAT THE PARTNER OF THE ASSESSEE HAS FAILED TO EXPLAIN EACH DELAY. THE LD.AR FURTHER SUBMITS THAT THE CIT-A DID NOT PASS HIS ORD ER ON MERITS AND WITHOUT GIVING AN OPPORTUNITY TO THE ASSESSEE TO PR OSECUTE ITS CASE AND PRAYED TO REMAND THE APPEAL TO THE FILE OF THE CIT-A FOR FRESH ADJUDICATION. 3. THE LD.DR RELIED ON THE ORDER OF THE CIT-A. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IT IS OBSERVED THAT THE CIT-A SOUGHT EXPLANATION FROM THE ASSESSEE NOTING THAT THE ASSESSEE RECEIVED ASSESSMENT ORDER ON THE SAME DAY AS PER FORM NO. 35. THE CIT-A OBSERVED THAT THE ASS ESSEE IS A FIRM 2 ITA NO. 928/KOL/2015 CONSISTING OF SEVEN PARTNERS AND ONE OF THE PARTNER S, SHRI ASHOK KR. SEN FILED A LETTER STATING THAT DUE TO ILLNESS OF H IS WIFE THE ASSESSMENT ORDER WAS MISPLACED AND THEREBY CAUSED DELAY IN FIL ING THE APPEAL. IT IS NOTICED THAT THE SAID APPEAL WAS DISMISSED WITHO UT GOING INTO MERITS AND IN THE INTEREST OF JUSTICE, WE CONDONE T HE DELAY AND DIRECT THE CIT-A TO ADJUDICATE THE GROUNDS RAISED BEFORE H IM BY GIVING AN OPPORTUNITY TO THE ASSESSEE. THE ASSESSEE IS AT LIB ERTY TO FILE ANY EVIDENCE IN SUPPORT OF THE CONTENTION. THEREFORE, T HE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE . 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 15-0 9-2017 SD/- SD/- P.M. JAGTAP S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15-09-2017 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: M/S. SENCO JEWELLERY HOUSE 170/ 2 B.B GANGULY STREET, KOLKATA-12. 2 RESPONDENT/REVENUE: JCIT, CIR-39, KOLKATA NOW AT AC IT, CIR-37, KOLKATA 3 GOVT PLACE, KOLKATA-1. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA