Bhat Nagarkar Developers, Pune V. Income-tax Officer, Ward - 3(4), Pune

ITA 1039/PUN/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1622 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 08-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Section: 143(3)

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , BEFORE MS. SUSHMA CHOWLA, JM . / ITA NO. 1039 /P U N/201 8 / ASSESS MENT YEAR : 20 13 - 14 BHAT NAGARKAR DEVELOPERS, FLAT NO.404, IDEAL SQUARE, PAUD ROAD, NEAR GEETAI SANKUL, KOTHRUD, PUNE 411038 . / APPELLANT PAN: A AHFB7223R VS. THE INCOME TAX OFFICER , WARD 3(4), PUNE . / RESPONDENT / APPELLANT BY : SMT. DEEPA KHARE / RESPONDENT BY : S HRI M.K. VERMA / DATE OF HEARING : 1 3 . 0 8 .201 8 / DATE OF PRONOUNCEMENT: 30 . 0 8 .201 8 / ORDER PER SUSHMA CHOWLA, J M : T H E APPEAL FILED BY ASSESSEE IS AGAINST ORDER OF CIT (A) , PUNE - 3 , DATED 25 . 04 .20 1 8 RELATING TO ASSESSMENT YEAR 20 13 - 14 AGAINST ORDER PASSED UNDER SECTION 250 OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUND S OF APPEAL: - 1 . THE LEARNED CIT(A) ERRED IN LAW AND ON FACTS IN DISMISSING THE APPEAL OF THE APPELLANT FOR NON - ATTENDANCE WHEN THERE WAS SUFFICIENT CAUSE FOR HIS NON - COMPLIANCE. 2. THE LEARNED CIT(A) ERRED IN LAW AND ON FACTS IN CONSTRUING THAT THERE WAS A DELAY OF 51 DAYS WHICH PERIOD FORMS PART OF EXTENSION GIVEN BY CBDT CIRCULAR DT 26.05.2016 RELATING TO E - FILING OF APPEALS EXTENSION OF TIME LIMIT. ITA NO. 1039 /P U N/20 1 8 BHAT NAGARKAR DEVELOPERS 2 3. THE ASSESSEE IS IN APPEAL AGAINST DISMISSAL OF APPEAL BY THE CIT(A) FOR NON - ATTENDANCE AND ALSO FOR TH E ALLEGED DEFAULT IN FILING THE APPEAL LATE BEFORE THE CIT(A) BY 51 DAYS. 4. SMT. DEEPA KHARE APPEARED ON BEHALF OF ASSESSEE AND SHRI M.K. VERMA APPEARED ON BEHALF OF REVENUE. 5. ON PERUSAL OF RECORD AND IN THE FACTS OF PRESENT CASE, THE ASSESSEE WAS A GGRIEVED BY THE ORDER OF ASSESSING OFFICER PASSED UNDER SECTION 143(3) OF THE ACT AND FILED AN APPEAL BEFORE THE CIT(A) ON DIFFERENT ISSUES. HOWEVER, THE APPEAL OF ASSESSEE WAS DISMISSED IN LIMINE BY THE CIT(A) ON THE GROUND OF NON - ATTENDANCE ON DIFFERENT DATES OF HEARING. FURTHER, THE APPEAL WAS ALSO DISMISSED AS IT WAS FILED AFTER THE DELAY OF 51 DAYS WHICH WAS NOT CONDONED BY THE CIT(A). THE CIT(A) HAS FAILED TO DECIDE THE ISSUE ON MERITS AND HAS ONLY DISMISSED THE APPEAL IN LIMINE. 6. THE ASSESSEE H AS POINTED OUT THAT THERE WAS NO DELAY IN FILING THE APPEAL LATE BEFORE THE CIT(A), SINCE E - FILING PROCEDURE OF APPEALS BEFORE THE CIT(A) HAD STARTED AND THERE WAS EXTENSION OF TIME IN FILING THE APPEAL AND THE APPEAL WAS FILED WITHIN EXTENDED TIME. THE A SSESSEE HAS FILED AN AFFIDAVIT IN THIS REGARD. IN THE ENTIRETY OF THE SAID FACTS AND CIRCUMSTANCES, WHEN APPEAL HAS BEEN FILED WITHIN EXTENDED TIME, THEN THE APPEAL CANNOT BE DISMISSED BY THE CIT(A) ON THE ALLEGED GROUND OF DELAY IN FILING THE APPEAL LATE , THE SAME IS CONDONED. 7. NOW, COMING TO THE NON - ATTENDANCE BY THE ASSESSEE BEFORE THE CIT(A), WHEREIN THE ASSESSEE POINTS OUT THAT NON - ATTENDANCE WAS ON ACCOUNT OF CLOSURE OF BUSINESS OF THE FIRM AND SHIFTING OF OFFICE OF THE FIRM TO NEW ADDRESS AT FLAT NO.404, IDEAL SQUARE, NAV SWARAJYA SOCIETY, PAUD ROAD, KOTHRUD, ITA NO. 1039 /P U N/20 1 8 BHAT NAGARKAR DEVELOPERS 3 PUNE 411038. IN THE AFFIDAVIT, IT HAS BEEN STATED THAT NON - ATTENDANCE WAS ON ACCOUNT OF NON - RECEIPT OF NOTICES SENT AT THE OLD ADDRESS. IN VIEW THEREOF, THERE IS MERIT IN THE PLEA OF ASSE SSEE THAT THERE WAS SUFFICIENT CAUSE IN NON - RECEIPT OF NOTICES. THE ASSESSEE IS DIRECTED TO FURNISH COMPLETE DETAILS OF NEW ADDRESS BEFORE THE CIT(A), WHICH ARE ALSO FILED BEFORE US. WE REVERSE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE THUS, ALLOWED FOR STATISTICAL PURPOSES. 8 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATIS TICAL PURPOSES. ORDER PRONOUNCED ON THIS 30 TH DAY OF AUGUST , 201 8 . SD/ - (SUSHMA CHOWLA) / JUDICIAL MEMBER / PUNE ; DATED : 30 TH AUGUST , 201 8 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) , PUNE - 3 ; 4. THE PR. CIT - 2, PUNE ; 5. 6. , , , - / DR SMC , ITAT, PUNE; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE