PATLIPUTRA AUTOMOBILES, PATNA V. ACIT, CIRCLE-5, PATNA

ITA 100/PAT/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5639 (ITAT-PATNA)
• Duration Of Justice: 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-12-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Reasonable cause; Set aside

Judgement Text

1 ITA NO. 100/PAT/2020 PATLIPUTRA AUTOMOBILES, AY 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 100/PAT/2020 ASSESSMENT YEAR: 2013-14 PATLIPUTRA AUTOMOBILES, PATNA (PAN: AADFP1117D) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-5, PATNA APPELLANT RESPONDENT DATE OF VIRTUAL HEARING 10.09.2021 DATE OF PRONOUNCEMENT 17.09.2021 FOR THE APPELLANT SHRI AJAY KUMAR RASTOGI, SR. ADVOCATE & SHRI RAKESH KUMAR, ADVOCATE FOR THE RESPONDENT SHRI AJAY KUMAR, ADDL. CIT ORDER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD.CIT(A), HAZARIBAGH DATED 20.08.2020 FOR AY 2013-14. 2. THIS APPEAL OF ASSESSEE IS TIME BARRED BY 45 DAYS AND A CONDONATION PETITION HAS BEEN FILED. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE DUE TO COVID 19 PANDEMIC IN NOT FILING THE APPEAL ON TIME, SO IT PRAYED FOR CONDONING THE DELAY WHICH IS ATTRIBUTABLE TO RESTRICTIONS IMPOSED BY COVID-19. AFTER HEARING BOTH THE SIDES AND ON PERUSAL OF THE APPLICATION FOR CONDONING THE DELAY, IT IS NOTED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASONABLE CAUSE DUE TO COVID-19 PANDEMIC IN NOT FILING THE APPEAL ON TIME. THEREFORE, I CONDONE THE DELAY OF 45 DAYS AND ADMIT THE APPEAL FOR HEARING. 3. AT THE OUTSET, THE LD. AR OF THE ASSESSEE SHRI AJAY KUMAR RASTOGI, SR. ADVOCATE DREW OUR ATTENTION TO THE FACT THAT THE IMPUGNED ORDER OF LD. CIT(A) IS AN EX PARTE ORDER. THEREAFTER, HE DREW OUR ATTENTION TO PAGE NO. 4 OF THE IMPUGNED ORDER AND SUBMITTED THAT FROM A PERUSAL OF THE SAME IT CAN BE NOTED THAT THE LD. CIT(A) HAS TAKEN NOTE OF THE LAST DATE FIXED FOR HEARING I.E. ON 30.06.2020. ACCORDING TO THE LD. AR, THIS DATE OF HEARING WAS IN THE MIDST OF COVID-19 PANDEMIC. THEREFORE, THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) AND THE LD. CIT(A) HAS ERRED IN DISMISSING THE APPEAL EX PARTE. THEREFORE, HE PRAYED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A). I FIND FORCE IN THE SUBMISSION OF THE LD. AR AND SINCE THE LAST HEARING WAS FIXED ON 2 ITA NO. 100/PAT/2020 PATLIPUTRA AUTOMOBILES, AY 2013-14 30.06.2020 WHICH WAS IN THE MIDST OF COVID-19 PANDEMIC, THEREFORE, ASSESSEE HAS JUST REASON NOT TO APPEAR BEFORE THE LD. CIT(A), SO WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17TH SEPTEMBER, 2021. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 17TH SEPTEMBER,2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. PATLIPUTRA AUTOMOBILES, GROUND FLOOR, SURYA VIHAR EXHIBITION ROAD, PATNA-1. 2 RESPONDENT ACIT, CIRCLE-5, PATNA. 3. 4. 5. CIT(A), HAZARIBAGH CIT, DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY