What did the Tribunal hold?

The Tribunal directed the CIT(A) to condone the delay and adjudicate the appeal on merits. The Tribunal found that the delay was due to illness and the Department did not object to condonation.

The assessee filed an appeal before the CIT(A) which was delayed by 16 days. The assessee cited illness as the reason for the delay. The CIT(A) refused to condone the delay and dismissed the appeal.

What were the issues?

Whether the CIT(A) was justified in refusing to condone the delay in filing the appeal. Whether the appeal should be remanded for adjudication on merits.

Subrata Paul vs I.T.O WD - 28(3) | ITAT Kolkata 2015

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: Shri M. Balaganesh

ORDER SHRI M.BALAGANESH, AM :

This appeal of the assessee arises out of the order passed by the Learned CIT(A), XIV, Kolkata in Appeal No. 384/CIT(A)-XIV/09-10 for the Asst Year 2007- 08 dated 29-01-2013 against the order of assessment passed by the Learned AO u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’).

The assessee has raised the following grounds of appeal before us:- “1. That the ld.CIT(Appeals) XIV/Kol has rejected condonation prayer for delayed submission of the appeal without considering the facts and circumstances. Accordingly, the appeal was not admitted. The ld. CIT(Appeals) XIV/Kol passed the order dismissing the appeal.

2. That the Appeal may kindly be remanded to the ld. CIT(Appeals) XIV/Kol further hearing.

3. That the Appeal filed for natural justice.”

3. The brief facts of this issue is that the assessee is an individual and filed his return of income for the Asst Year 2007-08 on 31.3.2008 declaring taxable income of -C-AM Shri Subrata Paul 1 Rs. 2,04,000/-. The assessment was completed by the Learned AO u/s 143(3) of the Act on 21.12.2009 making various additions and assessing the taxable income at Rs. 29,52,800/-. The assessee challenged this order by preferring an appeal before the Learned CITA. This appeal was delayed by 16 days by the assessee. It was explained by the assessee that he was suffering from infective hepatitis and could not attend to any official work due to his illness and hence could not file the appeal in time. The Learned CITA refused to condone the delay of 16 days and dismissed the appeal as unadmitted. Aggrieved, the assessee is in appeal before us.

The Learned AR produced the copy of the petition filed before the Learned CITA for explaining the delay in filing the appeal due to illness since 20.1.2010 to 5.2.2010 and prayed for direction to Learned CITA for condonation of delay. On specific query from the bench, the Learned DR also gave his no objection for condonation of delay and accordingly in the interest of justice, we direct the Learned CITA to condone the delay and adjudicate the issues on merits and pass order in accordance with law.

In the result, the appeal of the assessee is allowed for statistical purposes. THIS ORDER IS PRONOUNCED IN OPEN COURT ON 4 / 12 /2015

Sd/- Sd/- ( Mahavir Singh, Judicial Member ) (M. Balaganesh, Accountant Member) Date 4 /12/2015 -C-AM Shri Subrata Paul 2

Copy of the order forwarded to:- The Assessee: Shri Subrata Paul 599 D.H Road, Kol-34. 1.. 2 The Respondent-The I T O W 28(3) Aaykar Bhavan, Dakshin 2 Gariahat Road, Kol-68. 3 /The CIT, 4.The CIT(A)

SUBRATA PAUL,KOLKATA vs. I.T.O WD - 28(3),KOLKATA, KOLKATA

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