M/s Jai Anjaney Gas Container Ltd., Gwalior V. Jt. C.I.T., Range-2, Gwalior

ITA 1/AGR/2014

• Counselvise Citation: 120314 RSA 2014
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-04-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 08-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURADHA
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 01/AGRA/ 2014 ASSESSMENT YEAR 2009-10 M/S JAI ANJANEYA GAS CONTAINER LTD. : JT. COMMISSIO NER OF INCOME TAX 132, BLOCK E HARISHANKER PURAM, RANGE-2, IT OFFICE , GWALIOR GWALIOR (PAN AABCA 9181 A) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. ANURADH A, JR.D.R. DATE OF HEARING : 30.04.2014 DATE OF PRONOUNCEMENT : 30.04.2014 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), GWALIOR DATED 08.10.2013 FOR A.Y. 2009-10. 2. THE IMPUGNED ORDER SHOWS THAT THE ASSESSEE CHALL ENGED THE ASSESSMENT ORDER DATED 16.12.2011 BEFORE LD. CIT(A) BY FLING APPEAL ON 29.03.2012. THE ASSESSEE CLAIMED THAT THE IMPUGNED ORDER WAS SERVED UPON HIM ON 26.12.2011, THEREFORE, ITA NO.01/AGRA./2014 A.YS.2009-10 2 THE APPEAL WAS TIME BARRED BEFORE LD. CIT(A). THE A SSESSEE EXPLAINED IN THE APPLICATION FOR CONDONATION OF DELAY THAT AFTER SER VICE OF THE IMPUGNED ASSESSMENT ORDER THE SAME WAS MISPLACED IMMEDIATELY AND IT WAS NOT WITHIN THE KNOWLEDGE OF THE ASSESSEE, THEREFORE, NO ACTION COULD BE TAKEN I N THE MATTER. LD. CIT(A) HOWEVER, DISMISSED THE APPEAL OF THE ASSESSEE IN LI MINE HOLDING IT TO BE TIME BARRED. 3. CONSIDERING THE EXPLANATION OF THE ASSESSEE, WE ARE OF THE VIEW THAT ASSESSEE HAS SUFFICIENT CAUSE FOR NOT FILING OF THE APPEAL WITHIN TIME BEFORE LD. CIT(A). LD. D.R. HAS NO OBJECTION IF THE MATTER IS REMANDED TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE APPEAL ON MERITS. IN VI EW OF ABOVE, WE ARE SATISFIED THAT ASSESSEE HAD A SUFFICIENT CAUSE FOR NOT PRESEN TING THE APPEAL BEFORE LD. CIT(A) WITHIN TIME. THE DELAY IN FILING THE APPEAL BEFORE LD. CIT(A) IS, THEREFORE, CONDONED. RESULTANTLY, THE IMPUGNED ORDE R IS SET ASIDE AND THE APPEAL OF THE ASSESSEE IS REMANDED TO THE FILE OF LD. CIT( A), GWALIOR WITH DIRECTION TO REDECIDE THE APPEAL OF THE ASSESSEE ON MERITS GIVIN G REASONABLE SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.01/AGRA./2014 A.YS.2009-10 3 4 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY