Ahmedabad Maharashtrian Co. Op. Credit & Supply Soc. Ltd., Ahmedabad V. The Income Tax Officer, Ward-1(3)(5), Ahmedabad

ITA 1014/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5326 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 27-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR
• Assessee Lawyers: M J SHAH
• Keywords: Reasonable cause

Judgement Text

SMC-ITA NO. 1014/AHD/2017 THE AHMEDABAD MAHARASHTRIAN COOP CREDIT & SUPPLY SOC LTD VS. ITO AY : 2012-13 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ] ITA NO. 1014/AHD/2017 ASSESSMENT YEAR : 2012-13 THE AHMEDABAD MAHARASHTRIAN ............APP ELLANT CO-OP. CREDIT & SUPPLY SOC. LTD., SHANKAR BHAVAN, VASANT CHAWK, LALDARWAJA, AHMEDABAD-380 001 [PAN : AAAFT 9455 G] VS. INCOME TAX OFFICER .......................RESPONDENT WARD 1 (3)(5), AHMEDABAD APPEARANCES BY: M J SHAH, FOR THE APPELLANT SONIA KUMAR, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 11.10.2018 DATE OF PRONOUNCING THE ORDER : 15.10.2018 O R D E R 1. THIS APPEAL SEEKS TO CHALLENGE LEARNED CIT(A)S ORDER DATED 30 TH JANUARY 2017 FOR THE ASSESSMENT YEAR 2012-13. 2. THE APPEAL IS TIME BARRED BY FOUR DAYS, BUT THE LEARNED COUNSEL HAS MOVED A CONDONATION PETITION WHEREIN HE STATES THAT IT WA S DUE TO HIS INADVERTENT LAPSE THAT THE FILING OF APPEAL WAS DELAYED BY FOUR DAYS. HAVING HEARD THE PARTIES AND HAVING PERUSED THE MATERIAL ON RECORD, I AM INCLINE D TO CONDONE THE DELAY AS ATTRIBUTED TO REASONABLE CAUSE. DELAY CONDONED. 3. GRIEVANCES RAISED BY THE APPELLANT ARE AS FOLLOW S:- 1. THE LD. CIT(A) ERRED IN LAW IN DISMISSING THE APPEAL OF ASSESSEE BY TREATING IT AS INVALID MERELY ON THE HYPER TECHNICA L GROUND OF NON-FILING OF THE AFFIDAVIT/PETITION EXPLAINING THE DELAY ALONG WITH THE APPEAL. 1.1 THE LD. CIT (A) OUGHT TO HAVE GIVEN AN OPPORTU NITY TO THE ASSESSEE FOR FILLING AN AFFIDAVIT/PETITION EXPLAINING THE DELAY IN FILLING THE APPEAL. 2. THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN CON FIRMING THE DISALLOWANCE OF RS.8,63,920/- MADE BY ASSESSING OFFICER U/S 80P( 2)(A)(I) WITHOUT APPRECIATING THE FACTS THE CASE OF THE ASSESSEE. SMC-ITA NO. 1014/AHD/2017 THE AHMEDABAD MAHARASHTRIAN COOP CREDIT & SUPPLY SOC LTD VS. ITO AY : 2012-13 PAGE 2 OF 3 4. TO ADJUDICATE ON THIS APPEAL, A FEW MATERIAL FAC TS NEED TO BE TAKEN NOTE OF. WHEN THIS APPEAL WAS FILED BEFORE THE CIT(A), HE IN DEPENDENTLY SOUGHT TO CONDUCT VERIFICATION ABOUT THE DATE OF SERVING THE ORDER AP PEALED AGAINST. HE FOUND THAT THE ORDER APPEALED AGAINST WAS SERVED ON 17.03.2015 WHEREAS THE APPEAL WAS FILED BY THE ASSESSEE ON 27.04.2015. ON THE BASIS OF THESE FACTS, AND WITHOUT CONFRONTING THE APPELLANT WITH THESE FACTS OR PUTTI NG THE ASSESSEE TO NOTICE IN THIS RESPECT OR ALLOWING THE APPELLANT TO FILE A CONDONA TION PETITION, IF REQUIRED, THE CIT(A) DISMISSED THE APPEAL AS TIME BARRED. THE AS SESSEE IS AGGRIEVED AND IS IN APPEAL BEFORE ME. 5. I HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF THE AP PLICABLE LEGAL POSITION. 6. THE ACTION OF THE CIT(A) CANNOT MEET ANY JUDICIA L APPROVAL. IT IS ONE OF THE MOST FUNDAMENTAL PRINCIPLE OF JUDICIAL ADJUDICATION THAT NO PERSON IS CONDEMNED UNHEARD (AUDI ALTERAM PARTEM), AND THE ACTION OF THE CIT(A) CLEARLY VIOLATES IT. IN MY CONSIDERED VIEW, NOT ONLY THE ASSESSEE APPELLANT SHOULD HAVE BEEN GIVEN PROPER OPPORTUNITY OF HEARING, THE ASSESSEE APPELLA NT SHOULD ALSO HAVE BEEN ALLOWED AN OPPORTUNITY TO FILE THE CONDONATION PETI TION, IF SO ADVISED. IN VIEW OF THESE DISCUSSIONS, AS ALSO BEARING IN MIND ENTIRETY OF THE CASE, I DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF THE CIT(A ) FOR FRESH ADJUDICATION, INTER ALIA, IN THE LIGHT OF THE ABOVE OBSERVATIONS. ORDERED, A CCORDINGLY. 7. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COUR T ON THIS 15 TH DAY OF OCTOBER, 2018. SD/- PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD, THE 15 TH DAY OF OCTOBER, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD