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Income Tax Appellate Tribunal, KOLKATA ‘ D’ BENCH, KOLKATA
Before: Sri M. Balaganesh, Hon’ble & Sri S.S. Viswanethra Ravi, Hon’ble]
Date of concluding the hearing : January 11th, 2018 Date of pronouncing the order : February 7th , 2018
O R D E R Per M. Balaganesh, AM :-
This appeal is preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-2, Kolkata, (hereinafter referred to as the “Ld. CIT(A)”), dt. 22.07.2016, passed u/s 250 of the Income Tax Act, 1961(hereinafter the “Act”) relating to assessment year 2010-11.
The preliminary issue to be decided in this appeal is as to whether the ld. CIT(A) was justified in dismissing the appeal of the assessee on technical ground that the statement of facts and grounds of appeal were not filed by the assessee before the ld. CIT(A), in the fact and circumstances of the case.
3. The brief facts of this issue is that the assessment was completed u/s 143(3) of the Act, determining the total income at Rs.57,10,818/-. After making certain additions of Rs.8,95,334/-, u/s 40(a)(ia) of the Act. The assessee preferred an appeal before the ld. CIT(A) against this disallowance. The assessee had indeed
Assessment Year: 2010-11 DGP Steel Star Engineering (P) Ltd filed copy of Form No. 35 and the grounds of appeal before the ld. CIT(A), together with other documents on 07/05/2013, for the necessary acknowledgement was issued by the Office of the Commissioner of Income Tax (Appeals)-VI, which is placed on record. The ld. CIT(A), observed in his order as under:-
“The assessee being aggrieved by the above order filed an appeal on 07.05.2013. The case was fixed for hearing on 19.07.201 and the AR of the assessee appeared for hearing. During the proceedings brought to the notice of the AR that this appeal does not have statement of facts or ground of appeal. the assessee at the time of filing the appeal filed a page having heading ground of appeal but it is sort of statement of facts and there in not proper ground of appeal in the file.”
We have heard the rival submissions. The ld. A/R placed on record the copy of the letter dt. 21/03/2010, filed by the ld. CIT(A), through RPAD on 23/02/2016 (Acknowledgment enclosed), wherein it was specifically pointed out that the assessee had indeed appeared before his predecessor on 21/01/2016 and subsequently on 29/01/2016 and written submissions were also filed thereon. This letter also states that since the lawyer of the assessee was busy with his professional duties, an adjournment was sought for to any date after 15th April, 2016. It was also pointed out by the ld. A/R that the ld. CIT(A) never intimated the assessee on 20/01/2016 and 29/01/2016, with regard to the non-filing of the grounds of appeal before him. Accordingly, it was argued that the action of the ld. CIT(A) in dismissing this appeal on this mere technical ground, which is also factually incorrect, was not warranted.
4.1. We appreciate the contentions raised by the ld. A/R, in this regard and in the facts and circumstances of the case, we deem it fit and appropriate in the interest of justice and fairplay to set aside this appeal to the file of the ld. CIT(A), for de novo, adjudication to decide the issue raised before him on merits and pass an order in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is directed to appear before
Assessment Year: 2010-11 DGP Steel Star Engineering (P) Ltd the ld. CIT(A) on 11th March, 2018 and not take any adjournment unless prevented by bona fide or exceptional circumstances. The ld. CIT(A) also is hereby directed to dispose off this appeal on or before 30/06/2018. Accordingly, the grounds raised are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Kolkata, the 7th day of February, 2018.