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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
ORDER
Per Shri A.T.Varkey, JM
This appeal filed by the assessee is against the order of CIT(A)-5, Kolkata, dated 28.10.2015 for AY 2008-09.
None appeared before us when the matter was called for hearing. However, we take note of the first and second ground of appeal
of assessee, which are as under: “1. For that the Ld. CIT(A) has erred in dismissing the appeal filed by the appellant in time misunderstanding the date of receipt of the assessment order and date of filing of appeal before him.
2. For that the Ld. CIT(A) has erred in not giving cognizance to the petition filed u/s. 154 of the Act, requesting the mistake apparent to be rectified.”
3. We note that the Ld. CIT(A) has dismissed the appeal taking note that the AO u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) has passed the order dated 22.12.2010 and the date of service of order was indicated as 31.10.2010, whereas the assessee has filed the appeal on 10.02.2011 which according to Ld. CIT(A) is after an year. And that assessee has not filed any condonation application explaining the delay so he dismissed the appeal. From a reading of the ground nos. 1 and 2 (supra) preferred before us, we imply that assessee moved an application u/s. 154 of the Act before
Krishna Décor (P) Ltd., AY 2008-09 the AO, which was not entertained/no relief was granted to it, so the assessee preferred an appeal before the Ld. CIT(A) aggrieved by the order of AO passed u/s. 154 of the Act and not passed u/s. 143(3) of the Act. In such a scenario, we are incline to set aside the order of Ld. CIT(A) and remand the matter back to Ld. CIT(A) to look into the grievance of the assessee in accordance to law and the assessee is directed to appear before the Ld. CIT(A) diligently and pursue the appeal as per law.
In the result, the appeal of assessee is allowed for statistical purposes.