SRI AJIT KUMAR KAMILA,PURBA MEDINIPUR vs. ITO,WD-2, HALDIA, PURBA MEDINIPUR

आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year:2011-12 Sri Ajit Kumar Kamila, ITO, Ward-2, Haldia, बनाम Athilagori, Contai, Purba Basudevpur, Khanjan / Mediipur-721401 V/s. Chak, Purba Medinipur- [PAN No.AERPK 0919 F] 721602 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Manish Tiari, FCA अपीलाथ" क" ओर से/By Appellant Shri Sauarabh Kumar, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 24-10-2017 सुनवाई क" तार"ख/Date of Hearing 26-10-2017 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER Waseem Ahmed, Accountant Member:- This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-7, Kolkata dated 29.02.2016. Assessment was framed by ITO Ward-2, Haldia u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 26.03.2014 for assessment year 2011-12. 2. At the outset, it was observed that there was delay in filing the appeal before the ld. CIT(A) and assessee filed the condonation petition explaining the delay in filing the appeal for just 5 days on the ground of physically unfit. But the same was rejected by the ld. CIT(A) on the ground that it is not supported with medical certificate. It was also observed by the ld. CIT(A) that the case was fixed for hearing before him on several occasions but the assessee failed to attend the same. In view of above, the appeal of assessee was dismissed by Ld. CIT(A) in limine on 29.02.2016. ITA No.950/Kol/2016 A.Y. 2011-12 Sri A.K. Kamila Vs. ITO Wd-2 Haldia Page 2 3. Against the impugned ex parte order of Ld. CIT(A) assessee filed an appeal before us and inter-alia submitted in grounds of appeal that reasonable opportunity was not provided and requested to restore the matter to the file of ld. CIT(A). On the other hand, the ld. DR present was duly heard. He fairly submitted that the matter needs to be restored to the Ld. CIT(A) for fresh consideration. 4. On perusal of appellate order, we find that Ld. CIT(A) dismissed the appeal on account of delay in filing the same for 5 days. In our considered opinion that the delay in filing the appeal for 5 days is not significant and therefore the assessee deserves for one more opportunity of being heard. We also observe in the interest of justice and equity to restore the issue to the file of Ld. CIT(A) for de novo consideration. It is needless to say that the assessee should co-operate in the appellate proceeding and should appear before the Ld. CIT(A) on the dates of hearing. Hence, this ground of assessee’s appeal stands allowed for statistical purpose. 4. In the result, assessee’s appeal stands allowed for statistical purpose. Order pronounced in open court on 26/10/2017 ("या%यक सद'य) (लेखा सद'य) (S.S.Viswanethra Ravi) (Waseem Ahmed) Judicial Member Accountant Member *Dkp-Sr.PS )दनांकः- 26/10/2017 कोलकाता / Kolkata आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant-Sri Ajit Kr.Kamila,Athilagori,Contai, Purba Medinipur-721401 2. ""यथ"/Respondent-ITO Ward-2, Haldia, Basudevpur, Khanjan Chak Purba Medinipur-721602 3. संबं,धत आयकर आयु-त / Concerned CIT 4. आयकर आयु-त- अपील / CIT (A) 5. .वभागीय "%त%न,ध, आयकर अपील"य अ,धकरण कोलकाता / DR, ITAT, Kolkata 6. गाड2 फाइल / Guard file. By order/आदेश से, // Sr. Private Secretary, Head of Office/DDO आयकर अपील"य अ,धकरण, कोलकाता