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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]
This appeal filed by assessee is against the order of Ld. CIT(A) - 16, Kolkata dated 14.06.2018 for AY 2014-15.
At the outset, it has been brought to our notice that the reason for the Ld. CIT(A) to dismiss the appeal of the assessee was because the assessee did not file the appeal in time electronically. The Ld. CIT(A) also took note of the fact that the manual filing of the appeal was also not in time. Therefore, he dismissed the appeal of the assessee.
3. By preferring this appeal, the Ld. AR drew our attention to ground no. 2 wherein it has been specified that the assessee had in fact filed the appeal electronically and received the acknowledgment no. is 625556661180217. In such a scenario, we are of the opinion that assessee’s appeal should have been adjudicated since the assessee has filed the appeal electronically and acknowledgment of the filing has already been brought to our notice. In such a scenario, we set aside the order of the Ld. CIT(A) and direct the Ld. CIT(A) to Koushik Ghosh, AY 2014-15 adjudicate the appeal on merits after affording reasonable opportunity of being heard to the assessee in accordance to law. Appeal of assessee is allowed for statistical purposes.
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced in the open court on 10th April, 2019 Sd/- Sd/- (Dr. A. L. Saini) (A. T. Varkey) Accountant Member Judicial Member Dated: 10th April, 2019 Jd.(Sr.P.S.) Copy of the order forwarded to: 1 Appellant –Shri Koushik Ghosh, 96A, Raja Nabakrishna Street, Kolkata-700 005. . 2 Respondent – ACIT, Circle-53, Kolkata. 3 CIT(A)-16 , Kolkata. (sent through e-mail) CIT , Kolkata 4 DR, Kolkata Benches, Kolkata (sent through e-mail) 5