Ramesh Kumar Pandey, Asansol v. ITO, Ward-2(3), Asansol

ITA 2/KOL/2021 | 2013-2014
Pronouncement Date: 19-03-2021 | Result: Partly Allowed

Appeal Details

RSA Number 223514 RSA 2021
Assessee PAN AIBPP4880E
Bench Kolkata
Appeal Number ITA 2/KOL/2021
Duration Of Justice 2 month(s) 5 day(s)
Appellant Ramesh Kumar Pandey, Asansol
Respondent ITO, Ward-2(3), Asansol
Appeal Type Income Tax Appeal
Pronouncement Date 19-03-2021
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted SMC
Tribunal Order Date 19-03-2021
Date Of Final Hearing 30-03-2021
Next Hearing Date 30-03-2021
Last Hearing Date 15-02-2021
First Hearing Date 15-02-2021
Assessment Year 2013-2014
Appeal Filed On 13-01-2021
Judgment Text
ITA NO.02/KOL/2021 RAMESH KUMAR PANDEY. A.Y. 2013-14 1 | P A GE B(SMC) IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA [BEFORE SHRI P. M. JAGTAP VICE-PRESIDENT (KZ) AND SHRI A. T. VARKEY JM] I.T.A. NO. 02/KOL/2021 ASSESSMENT YEAR: 2013-14 SHRI RAMESH KUMAR PANDEY (PAN:AIBPP 4880 E) VS. ITO WARD-2(3) ASANSOL APPELLANT RESPONDENT DATE OF HEARING 19.03.2021 DATE OF PRONOUNCEMENT 19.03.2021 FOR THE APPELLANT SHRI SUMIT GHOSH A.R FOR THE RESPONDENT SMT. RANU BISWAS ADDL. CIT INTERIM-ORDER PER SHRI A. T. VARKEY JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINS T THE ORDER OF LD. CIT(A)- ASANSOL DATED 18.11.2019 FOR ASSESSMENT YEAR 2013-1 4. 2. THIS APPEAL HAS BEEN LISTED BEFORE THIS TRIBUNA L FOR ADMISSION OF APPEAL AFTER CONSIDERATION OF APPLICATION FOR CONDONATION OF DEL AY AS WELL AS TO DECIDE THE DATE OF FILING OF THIS APPEAL. 3. BRIEF FACTS OF THIS CASE IS THAT THE ASSESSEE HA D PREFERRED AN APPEAL AGAINST THE IMPUGNED ORDER OF LD. CIT(A) DATED 18.11.2019 ON 09 .03.2020 BEFORE THIS TRIBUNAL. THE REGISTRY OF THIS TRIBUNAL HAD RAISED DEFECTS VI DE LETTER DATED 11.03.2020 WHICH ACCORDING TO LD. A.R. SHRI SUMIT GHOSH WAS RECTIFIE D ON 25.06.2020. HOWEVER THE GRIEVANCE OF THE ASSESSEE IS THAT WHILE ISSUING ONL INE ACKNOWLEDGMENT IN RESPECT OF THIS INSTANT APPEAL IT WAS SHOWN THAT THE APPEAL W AS FILED AS ON 13.01.2021. ACCORDING TO LD. A.R IT SHOULD BE EITHER SHOWN AS 09.03.2020 OR 25.06.2020. ACCORDING TO LD. A.R SINCE THE REGISTRY OF TRIBUNA L HAS SHOWN THE DATE OF FILING OF APPEAL AS ON 13.01.2021 THE ASSESSEE IS NOT ABLE T O AVAIL FOR THE VIVAD-SE-VISWAS ITA NO.02/KOL/2021 RAMESH KUMAR PANDEY. A.Y. 2013-14 2 | P A GE SCHEME 2021 (HEREINAFTER REFERRED TO AS THE SCHEME ) BECAUSE THE LAST DATE AS PER THE SCHEME FOR AN APPEAL TO BE PENDING BEFORE THE TRIBU NAL SHOULD BE BEFORE 04.12.2020. 4. THE LIMITED ISSUE NOW BEFORE THIS TRIBUNAL IS W HETHER THE REGISTRYS ACTION OF SHOWING APPEAL AS FILED ON 13.01.2021 SHOULD BE COR RECTED SINCE THE ASSESSEE HAD ADMITTEDLY FILED THE APPEAL ON 09.03.2021 [ WITH DEFECT POINTED OUT BY THE REGISTRY VIDE LETTER DATED 11.03.2020 ] AND IT IS ADMITTED FACT THAT THE ASSESSEE HAS REC TIFIED THE MISTAKE ON 25.06.2020. MAY BE DUE TO COVID-19 PAND EMIC THE ASSESSEES APPEAL HAS BEEN SHOWN BY REGISTRY AS REGISTERED ON 13.01.2021. BE THAT AS IT MAY BE IN THIS CASE THE IMPUGNED ORDER OF LD. CIT(A) WAS DATED 18 .11.2019 AND THE ASSESSEE OUGHT TO HAVE FILED THE APPEAL WITHIN 60 DAYS I.E. BY 19. 01.2020( I.E. 60 DAYS AFTER RECEIVING THE COPY OF THE IMPUGNED ORDER ). THE ASSESSEE HAD FILED THE APPEAL BEFORE THE TRIBUNAL AGAINST THE IMPUGNED ORDER OF LD. CIT(A) O N 09.03.2020 [ DELAY OF 50 DAYS ] AND THE REGISTRY HAS RAISED CERTAIN DEFECTS AND THE ASSESSEE HAS CURED THE SAME ON 25.06.2020. THEREFORE THE MATTER OF FILING OF APPE AL AGAINST THE IMPUGNED ORDER OF LD. CIT(A) IS A FACT AND DEFECT HAS BEEN CURED. NOW THE QUESTION IS WHICH DATE IS TO BE TAKEN AS THE DATE OF FILING OF APPEAL? WHETHER I T SHOULD BE 13.01.2021 ( AS REGISTERED BY THE REGISTRY OF TRIBUNAL ) OR IT SHOULD BE 09.03.2020 ( I.E. DATE OF FILING OF APPEAL WITH DEFECTS ) OR 25.06.2020 ( I.E. DATE ON WHICH DEFECT HAS BEEN CURED ) AND KEEPING IN MIND THE FACT THAT ASSESSEE PREFERS TO A VAIL FOR THE SCHEME AND CUT-OFF DATE PRESCRIBED BY THE GOVT. FOR APPEALS PENDING BEFORE THE TRIBUNAL IS 04.12.2020; AND IF THE DATE OF FILING OF APPEAL AS SHOWN BY THE REGIST RY OF TRIBUNAL IS RECKONED THEN THE ASSESSEE WONT BE ABLE TO AVAIL FOR THE SCHEME. IN THE LIGHT OF THE AFORESAID FACTS WHEN WE HAVE TO DECIDE THE DATE OF FILING OF APPEAL WE HAVE TO KEEP IN MIND THAT THE COURTS/TRIBUNALS ARE MEANT TO DO SUBSTANTIAL JUSTIC E BETWEEN THE PARTIES AND TECHNICAL RULES OF PROCEDURES SHOULD NOT BE GIVEN PRECEDENCE FOR DOING SUBSTANTIAL JUSTICE. UNDOUBTEDLY JUSTICE ACCORDING TO LAW DOES NOT MERE LY MEANT TECHNICAL JUSTICE BUT MEANS THAT LAW IS TO BE ADMINISTERED TO ADVANCE JUS TICE. IT SHOULD BE BORNE IN MIND THAT PROCEDURE SHOULD BE HAND MAIDEN FOR IMPARTING JUSTICE AND SHOULD NOT CREATE FETTERS IN THE PATH OF JUSTICE. AND ALSO ONE SHOULD KEEP IN MIND THAT GOVT. OF INDIA IS ENCOURAGING THE LITIGANTS TO OPT FOR THE SCHEME AND THEREFORE ANY OTHER NARROW VIEW WOULD DEFEAT THE PURPOSE FOR WHICH THE SCHEME HAS B EEN ANNOUNCED. IN THE LIGHT OF ITA NO.02/KOL/2021 RAMESH KUMAR PANDEY. A.Y. 2013-14 3 | P A GE THE FACTS AND CIRCUMSTANCES AND AFORESAID DISCUSSIO N WHEN THE QUESTION ROSE AS TO THE DATE OF FILING ON APPEAL THEN ACCORDING TO US ONCE DEFECTS ARE CURED IT WOULD RELATE BACK TO THE DATE OF WHICH THE ASSESSEE HAD F ILED THE APPEAL I.E. ON 09.03.2020. 5. ONCE WE HAVE DECIDED THAT THE DATE OF FILING OF THE APPEAL IS ON 09.03.2020 NOW WE HAVE TO CONSIDER AND DECIDE THE CONDONATION APPLICATION FILED BY THE ASSESSEE FOR THE DELAY CAUSED OF 50 DAYS IN FILING THE APPEA L. IN THE CONDONATION PETITION THE ASSESSEE HAS STATED THAT HE WAS SUFFERING FROM ACUT E ILLNESS FROM 15.12.2019 TO 31.01.2020 [45 DAYS] AND IN SUPPORT OF IT HAS FILE D MEDICAL CERTIFICATE AND BECAUSE OF ILLNESS HE COULD NOT HAND OVER THE APPEAL PAPERS T O THE COUNSEL FOR PREPARATION OF THE APPEAL. WE HAVE GONE THROUGH THE MEDICAL CERTIFICAT E AS WELL AS CONDONATION APPLICATION AND SINCE THE ASSESSEE WAS BED RIDDEN F OR 45 DAYS HE COULD NOT ENTRUST THE APPEAL PAPERS FOR PREPARATION AND FILING OF APPEAL SO WE CONDONE THE DELAY OF 50 DAYS FOR FILING THE APPEAL BEFORE THIS TRIBUNAL. TH EREFORE THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED AND THE DATE OF FILING IS CL ARIFIED AS 09.03.2020 AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN REGULAR C OURSE FOR HEARING. AND SINCE IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ASSESSEE INTEND S TO OPT FOR THE SCHEME HE IS AT LIBERTY TO DO SO AND THE COMPETENT AUTHORITY UNDER THE SCHEME TO CONSIDER THE SAME IN ACCORDANCE TO LAW. INTERIM ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 9 MARCH 2021. SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE-PRESIDENT JUDICIAL MEMBER DATED: 19.03.2021 SB SR. PS ITA NO.02/KOL/2021 RAMESH KUMAR PANDEY. A.Y. 2013-14 4 | P A GE COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- RAMESH KUMAR PANDEY SECTOR-H KSTP COLO NY DHADKA ASANSOL-2 WB-713302. 2. RESPONDENT ITO WARD-2(3) ASANSOL 3. THE CIT(A)- ASANSOL (SENT THROUGH E-MAIL) 4. CIT- KOLKATA 5. DR KOLKATA BENCHES KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA BENCHES KOLKATA