Soma Biswas , Kolkata vs Assessee

IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: KOLKATA [Before Shri N. K. Saini, AM &Shri Mahavir Singh, JM ]

I.T.A No. 1604/Kol/2012 Assessment Year: 2007-08 Soma Biswas vs. Income-tax Officer, Wd-50(1), Kolkata (PAN:AIRPB6690E) (Appellant) (Respondent)

Date of hearing: 22.01.2015 Date of pronouncement: .01.2015

For the Appellant: Shri Brijesh Kr. Singh, Advocate For the Respondent: Smt. Ranu Biswas, JCIT

ORDER Per Shri Mahavir Singh, JM :

This appeal by assessee is arising out of order of CIT(A)-XXXII, Kolkata in Appeal No. 02/XXXII/10-11/50(1)/Kol dated 22.08.2012. Assessment was framed by ITO, Ward-50(1), Kolkata u/s. 143(3)/147 of the Income-tax Act, 1961 (hereinafter referred to as the "Act" ) for AY 2007-08 vide his order dated 27.01.2010.

2. At the outset, the Ld. Counsel for the assessee Shri Brijesh Kr. Singh, Advocate stated that there is delay of three days only. The assessment order dated 27.01.2010 was received by the assessee on 04.03.2010 and appeal was filed before CIT(A) on 06.04.2010. The assessee explained the reason that the counsel was preoccupied with the professional assignment relating to the financial closing of March, 2010 and 1st, 2nd and 3 rd April, 2010 being holiday, assessee could not complete the documentation by 4th April, 2010. Therefore, the appeal was filed on 06.04.2010. The CIT(A) did not condone the delay in spite of the above reasons given.

3. We find that the reason stated by assessee above i.e. professional occupancy of his counsel and that also for three days is a quite reasonable cause. To dispense substantial justice, we must not go into technicalities if there is a reasonable cause. In 2 ITA No.705/K/2014 Sarita Kanodia, AY 2009-10

the interest of justice, we condone the delay and direct the CIT(A) to adjudicate the issues on merits. Appeal of assessee is allowed for statistical purposes.

4. In the result, appeal of assessee is allowed for statistical purposes.

5. Order is pronounced in the open court.

Sd/- sd/- (N. K. Saini) (Mahavir Singh) Accountant Member Judicial Member

Dated : 22nd January, 2015

व र ठ निज स चव Jd.(Sr.P.S.)

आदेश क त ल प अ े षतः- Copy of the order forwarded to:

1. अपीलाथ /APPELLANT - Sm. Soma Biswas, C/o Pawan Kumar Agarwal, FCA, Agarwal Sanganeria & Co. 7, Rabindra Sarani, 5th floor, Room -513, Kolkata-700 001.

2 यथ /Respondent - ITO, Ward-50(1), Kolkata.

3. आयकर क मशनर (अपील)/ The CIT(A), Kolkata

4. आयकर क मशनर/ CIT Kolkata

5. वभा गय तनीधी / DR, Kolkata Benches, Kolkata स या पत त/True Copy, आदेशानुसार/ By order,

सहायक पंजीकार/Asstt. Registrar.