BANK OF INDIA, SILIGURI BRANCH,SILIGURI vs. CIT (A)-XVI, KOLKATA, KOLKATA

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ITA 1192/KOL/2014Status: DisposedITAT Kolkata24 May 2017AY 2009-20102 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee should not be penalized for the omission of their AR. Sufficient reasons were found for condoning the delay.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to a delay. The delay was attributed to the assessee's AR who had gone to his native place without handing over the case to a colleague.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was justifiable and should be condoned.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Shri Waseem Ahmed, AM]

Hearing: 16.03.2017Pronounced: 24.05.2017

ORDER Per Shri A.T.Varkey, JM

This is an appeal filed by the assessee against the order of Ld. CIT(A)-XVI, Kolkata dated 14.03.2014 for AY 2009-10.

2.

We have heard rival submissions and noted that the Ld. CIT(A) has dismissed the appeal of the assessee on the ground that the assessee was not able to give sufficient cause for condonation of delay. We note that the assessee had brought to the notice of the Ld. CIT(A) that the Ld. AR who was entrusted with the matter had gone to his native place without entrusting the matter to any of his other colleagues. Therefore, since the delay of thirty days was attributable to the omission of the Ld. AR of the assessee, we are of the view that the assessee ought not to be penalized for omission on the part of the Ld. AR. Therefore, we are of the considered opinion that the Ld. CIT(A) ought to have admitted the appeal and decided the matter on merits. Since there are sufficient reasons for condonation of delay, we condone the delay and remit the matter back to the file of the Ld. CIT(A) to decide the appeal on merits. Needless to say, the assessee should be given sufficient opportunity of hearing.

3.

In the result, appeal of assessee is allowed.

Order is pronounced in the open court on 24.05.2017.

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