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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri Aby T. Varkey]
order : February 7th, 2018 O R D E R Per J. Sudhakar Reddy :- This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax-(Appeals)-I, (hereinafter the ‘ld. CIT(A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 19/09/2016, Assessment Year 2012-13.
After hearing rival contentions we find that the ld. First Appellate Authority has refused to condone the delay of 75 days in filing of the appeal. The assessee explained the delay by submitting that it had shifted its operations from Kolkata to Mumbai and the process was still going on till 15th January, 2015. On 18th February, 2015, an application was filed with the Registrar of Companies (ROC) for temporary shifting of the registered office from Salt Lake, Kolkata to Village Jagalpur, P.O. Argori, P.S. Sankrail, Bombay Road, District Howrah, Kolkata. On 7th May, 2015, an EGM was held to shift the office from Howrah to Thane and an application to this effect was filed with the ROC on 23rd September, 2015. Finally, the office was shifted from Kolkata to Thane on 24th May, 2016. In this process Assessment Year: 2012-13 Steris (India) Private Limited there was a delay of 75 days in filing of the appeal as only sales personnel were located in Kolkata.
In our view, the assessee was prevented by sufficient cause in filing of this appeal in time before the ld. CIT(A). The ld. CIT(A) should have condoned the delay and disposed off the case on merits. 3.1. In view of the above discussion, we condone the delay in filing of the appeal before the ld. CIT(A) and allow Ground No. 1 of the assessee. As the ld. CIT(A), has not disposed off the issue on merits, we set aside the matter to the file of the ld. CIT(A) for disposal of the same on merits.
In the result, appeal of the assessee is allowed in part.
Kolkata, the 7th day of February, 2017.
Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated :07.02.2018 {SC SPS} Assessment Year: 2012-13 Steris (India) Private Limited Copy of the order forwarded to: 1. Steris (India) Private Limited 302, Ace Business Centre L.B.S. Marg, Near Navneet Motor Showroom Gokul Nagar Thane(W) – 400 602 2. DCIT, Circle-2(2), Kolkata Aaykar Bhawan P-7, Chowringhee Square 7th Floor Room No. 11E Kolkata – 700 069 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.