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Income Tax Appellate Tribunal, KOLKATA BENCH “A”, KOLKATA
Before: SHRI SANJAY GARG & SHRI RAJESH KUMAR
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
The present appeal has been preferred by the assessee against the order dated 04-04-2019 passed by the Commissioner of Income Tax (Appeals), Kolkata [hereinafter referred to as the CIT (A)] 2, Kolkata for the AY 2015-16.
At the time of hearing when the case was called for hearing neither assessee nor its Authorized Representative appeared before us nor any adjournment application was filed. Therefore, we are disposing off the appeal after hearing the Ld. DR and after taking into account the facts of the case and material available on record.
3. After hearing the Ld. DR and perusing the facts on record before us, we find the CIT(A) dismissed the appeal of the assessee in liminie by not condoning the delay in filing the appeal, which was stated to be on account of non-availability of the Ld. Counsel of the assessee,
M/s. Economic Transport Organisation Ltd who has gone to Haryana to take part in the last rituals on the death of his youngest brother. In our opinion the reason for non appearance seems to be genuine and ends of justice would be meet if one more opportunity is afforded to the assessee to represent its case before the ld. CIT(A). Accordingly, we are condoning the delay in filing the appeal and the issue is restored to the file of the CIT(A) with the direction to decide the appeal on merits after affording reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 08.02.2022 Sd/- Sd/- (SANJAY GARG) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated:08.02.2022 **PP, Sr. P.S. Copy to: 1.The Appellant: M/s. Economic Transport Organisation Ltd. Poddar Court, 18 Rabindra Sarani, Gr. Fl., Kolkata-700 001. 2.The Respondent: ACIT, Circle-5(2), Kolkata, Aaykar Bhawan, P-7 Chowringhee Square, Kolkata-700 069.
The CIT, Concerned, Kolkata 4.The CIT (A) Concerned, Kolkata 5.The DR Concerned Bench //True Copy// [ By Order
Sr. Private Secretary/DDO ITAT, Kolkata Benches, Kolkata