M/s. WoodKraft (India)Ltd, Bangalore V. ACIT, Bangalore

ITA 103/BANG/2011

• Counselvise Citation: 10321114 RSA 2011
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-12-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 03-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SREELEKHA
• Assessee Lawyers: P DINESH
• Keywords: Principle of natural justice; Reasonable cause; Bonafide mistake

Judgement Text

ITA.105/BANG/2011 P AGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SHRI. N. BARATHVAJA SANKAR, VICE PRESIDENT AND SMT. P. MADHAVI DEVI, JUDICIAL MEMBER I.T.A NO.103/BANG/2011 (ASSESSMENT YEAR : 2005-06) M/S. WOODKRAFT (INDIA) LTD., NO.56, N T Y LAYOUT, MYSORE ROAD, BANGALORE 560 026 .. APPELLANT V. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 12(5), BANGALORE .. RESPONDENT APPELLANT BY : SHRI. P. DINESH, ADVOCATE RESPONDENT BY : SMT. SREELEKHA, ADDL.CIT DATE OF HEARING : 13/12/2011 DATE OF PRONOUNCEMENT : 13/12/2011 O R D E R PER N. BARATHVAJA SANKAR, VICE PRESIDENT : THIS IS AN APPEAL FILED BY THE ASSESSEE, M/S. WOOD KRAFT (INDIA) LTD., BANGALORE, AGAINST THE ORDER OF THE COMMISSIO NER OF INCOME-TAX (APPEALS)-V, BANGALORE, DATED.06.12.2010, FOR THE A SSESSMENT YEAR 2005-06. ITA.105/BANG/2011 P AGE - 2 2. ALTHOUGH THE ASSESSEE HAS RAISED AS MANY AS 12 G ROUNDS OF APPEAL, THE MAIN ISSUE INVOLVED IS THE GRIEVANCE OF THE ASSESSEE OVER THE ACTION OF THE COMMISSIONER OF INCOME-TAX (APPEA LS) IN DISMISSING THE APPEAL BY NOT APPRECIATING THE PLEA OF THE ASSE SSEE THAT THE DELAY IN FILING THE APPEAL BEFORE HIM WAS NOT INTENTIONAL, B UT ONLY A BONAFIDE MISTAKE. 3. AFTER HEARING BOTH THE SIDES AND GOING THROUGH T HE MATERIALS ON RECORD, WE FIND THAT THE COMMISSIONER OF INCOME-TAX (APPEALS) HAS HASTENED TO DISMISS THE APPEAL, WITHOUT DEALING WIT H THE MERITS OF THE CASE ON THE GROUND THAT THERE WAS A DELAY IN FILING THE APPEAL. IN PARA.2 OF HIS ORDER THE COMMISSIONER OF INCOME-TAX (APPEALS) HAS OBSERVED AS UNDER : 'I HAVE GONE THROUGH THE PETITION FILED BY THE APPE LLANT AND FOUND THAT THERE IS NO REASONABLE CAUSE FOR THE APP ELLANT FOR THE DELAY IN FILING THE APPEAL AS THE SAID 154 APPL ICATION WAS DISPOSED OF BY THE ASSESSING OFFICER BEFORE THE DUE DATE FOR THE FILING OF THE APPEAL. IN VIEW OF THIS THE APPE AL IS NOT ADMITTED AND TREATED AS DISMISSED.' 4. IN THE INTEREST OF NATURAL JUSTICE, WE RESTORE T HIS MATTER BACK TO THE FILE OF THE COMMISSIONER OF INCOME-TAX (APPEALS ) WITH A DIRECTION ITA.105/BANG/2011 P AGE - 3 TO DECIDE THE ISSUES ON MERIT, OF COURSE, AFTER GIV ING THE ASSESSEE A REASONABLE OPPORTUNITY TO PUT FORTH ITS CASE BEFORE HIM. 5. IN THE RESULT, THE ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSE ONLY. ORDER PRONOUNCED IN OPEN COURT ON 13TH DECEMBER, 20 11. SD/- SD/- (SMT. P. MADHAVI DEVI) (N. BARATHVAJA SANKAR) JUDICIAL MEMBER VICE PRESIDENT