Tapas Kumar Guha, Kolkata vs Assessee

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

I.T.A No.1893/Kol/2012 Assessment Year: 2008-09 Tapas Kumar Guha Vs. ITO, Ward-28(3), Kolkata (PAN: AJBPG 9127G) (Appellant) (Respondent)

Date of hearing: 29.05.2015 Date of pronouncement: 30.06.2015

For the Appellant: S/Shri Indranil Banerjee, FCA For the Respondent: Shri Pinaki Mukherjee, Sr. DR

ORDER Per Shri Mahavir Singh, JM:

This appeal by assessee is arising out of order of CIT(A)-XIV, Kolkata vide Appeal No. 420/CIT(A)/XIV/10-11 dated 05.11.2012. Assessment was framed by ITO, Ward-28(3), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2008-09 vide his order dated 21.12.2010.

2. At the outset, Ld. counsel for the assessee stated that CIT(A) has not adjudicated the issues on merit and dismissed the appeal as unadmitted for the reason that delay was not condoned, which was just for 17 days. The reasoning give by the CIT(A) for not condoning the delay is that assessee was hospitalized for just two days, and that to nearly six months prior to the date of passing of the order.

3. Now before us assessee has filed a detailed reasoning in his affidavit stating that he met with a serious road accident on 26.06.2010 and assessee suffered from serious fractured in his leg. The assessee stated that the assessment order was served on 28-01-2011 and appeal was filed on 17.03.2011 and thereby delay of 17 days before CIT(A). In his affidavit, assessee contended the following reasoning:-

"4. When the Assessment Proceedings, commenced earlier, was in progress, the Deponent met with a serious Road Accident on 26/06/2010 and suffered serious fracture in his leg. It called for instant admission in the Calcutta Medical Research Institute Hospital. This was followed by a Survey and Orthopedic implants.

2 ITA No.1893/K/2012 Tapas Kr. Guha AY 2008-09

5. The said fracture, admission in Hospital, necessitating Surgery and Implant and post operative Treatment and Medications, caused him to remain in Hospital from 27th June, 2010 to 3rd July, 2010.

6. This Accident and Surgery compelled him to be completely bed ridden even after the discharge from the Hospital on the abovementioned date.

7. During such difficult phase, starting from 26th June, 2010 and continuing till almost end of January 2011, the stringent restriction of movement and the inability to lead normal life, caused, apart from substantial financial detriment, his inability to attend to his all obligations, both Statutory and otherwise. Furthermore, this was materially aggravated by the lack of deserved co-operation and timely response from the part time accident and the then Income Tax Advisor representing the case before the Income Tax Officer.

8. As a result, when the Assessment Order, occasioning substantial additions and giving rise to consequent high tax demands, was served on the Deponent on 28/01/2011, it was instantly handed over to the then Authorised Counsel entrusted to deal with Assignments of Assessments and Appeals, to effect filing of the Appeal there-against within prescribed time, before the Ld. Commissioner of Income Tax

- Appeals, having necessary Appellate Jurisdiction." We find that the causes are reasonable and CIT(A) should have condoned the appeal. When this proposition was put to Ld. SR-DR, he fairly contended that 'yes' that there is a reasonable cause for condonation of delay. In terms of the above, we condone the appeal occurred before CIT(A) and direct the CIT(A) to admit the appeal and adjudicate the appeal on merits.

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

5. Order is pronounced in the open court on 30/06/2015.

Sd/- Sd/- (P. K. Bansal) (Mahavir Singh) Accountant Member Judicial Member Dated : 30th June, 2015 *Dkp P.S Copy of the order forwarded to:

1. APPELLANT - Tapas Kr. Guha, 37, Arabinda Pally, Behala, Kol-34

2 Respondent - ITO, Ward-28(3), Kolkata - 700 029

3. The CIT(A), Kolkata

4. CIT, Kolkata

5. DR, Kolkata Benches, Kolkata

/True Copy, By order,

Asstt. Registrar.