Smt. Rajeshree Sanjay Shah, Ahmedabad V. ITO, Ward-5(2)(1), Ahmedabad

ITA 1045/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2670 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-03-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 26-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANTOSH KARNANI
• Assessee Lawyers: S N DIVETIA
• Keywords: Set aside
• Section: 143(3); 143(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH BEFORE: SHR I SANDEEP GOSAIN , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SMT. RAJESHREE SANJAY SHAH, A/202 NOLKANTH RETREAT, OPP. MANI RATNAM BUNGALOWS, VASNA, AHMEDABAD - 380007 PAN: CHDPS1917 (APPELLANT) VS THE IT O , WARD - 5 ( 2)(1 ) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI SANTOSH KARNANI , SR. D . R. ASSESSEE BY: SHRI S. N. DIVETIA , A.R. DATE OF HEARING : 05 - 0 3 - 2 020 DATE OF PRONOUNCEMENT : 06 - 03 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOU NTANT MEMBER : - THE SOLITARY GROUND OF APPEAL OF THE ASSESSEE IS FILED AGAINST THE DECISION OF LD. CIT(A) - 5, AHMEDABAD REFUSING TO CONDONE THE DELAY OF FIVE DAYS AND UPHOLDING ADDITIONS OF RS. 20 , 30 , 755/ - MADE BY THE ASSESSING OFFICER U/S. 143(3) OF THE A CT. I T A NO . 1045 / A HD/20 18 A SS ESSMENT YEAR 2014 - 15 I.T.A NO. 1045 /AHD/20 18 A.Y. 2014 - 15 PAGE NO SMT. RAJESHREE SANJAY SHAH VS. IT O 2 2. DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE US, NO - ONE HAS ATTENDED FROM THE SIDE OF THE ASSESSEE. WE HAVE HEARD LD. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON RECORD. 3. THE FACT IN BRIEF IS THAT ASSESSEE HAS FILED RET URN OF INCOME ON 30 TH NOV, 2015 DECLARING TOTAL INCOME AT RS. 2 , 21 , 675/ - . THE CASE WAS SUBJECT TO SCRUTINY ASSESSMENT AND NOTICE U/S. 143(2) OF THE ACT WAS ISSUED ON 28 TH JULY, 2016. THE ASSESSMENT ORDER U/S. 143(3) OF THE ACT WAS PASSED ON 29 TH DECEMBER , 2016 AN D TOTAL INCOME WAS ASSESSED AT R S. 22 , 52 , 930/ - AFTER MAKING ADDITION ON ACCOUNT OF UNEXPLAINED DEPOSIT MADE IN THE SAVING BANK ACCOUNT AND UNEXPLAINED UNSECURED LOAN OBTAINED DURING THE YEAR UNDER CONSIDERATION BY THE ASSESSEE. 4. AGGRIEVED A SSESSEE HAS FILED APPEAL BEFORE THE LD. CIT(A) . T HE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE HOLDING THAT CONDONATION OF FIVE DAYS DELAY IN FILING APPEAL IS REJECTED. 5. WE HAVE HEARD LD. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATER IAL ON RECORD . IT IS NOTICED THAT LD. CIT(A) HAS NOT ADJUDICATED THE APPEAL OF THE ASSSSSEE ON MERIT AS CONTEMPLATED IN SECTION 250(6) OF THE INCOME TAX ACT. IT IS NOTICED THAT THERE WAS ONLY SHORT DELAY OF FIVE DAYS IN FILING THE APPEAL BEFORE THE LD. CIT(A) AND THE ASSESSEE HAS GIVEN PLAUSIBLE EXPLANATION THAT ASSESSEE WAS OUT OF THE STATION AND HAD RETURNED IN THE SECOND WEEK OF JANUARY, 2017 WHICH RESULTED IN DELAY IN FILING THE APPEAL BY FIVE DAYS. THE ASSESSEE HAS ALSO EXPLAINED THAT BEING ILLITERATE SH E WAS WHOLLY DEPENDENT UPON HIS HUSBAND FOR TAX AND OTHER MATTERS AND BECAUSE HIS HUSBAND WAS OUT I.T.A NO. 1045 /AHD/20 18 A.Y. 2014 - 15 PAGE NO SMT. RAJESHREE SANJAY SHAH VS. IT O 3 OF THE STATION IN CONNECTION HIS BUSINESS WHICH RESULTED IN SHORT DELAY BY FIVE DAYS FOR FILING THE APPEAL BEFORE THE LD. CIT(A). CONSIDERING THE TOTALITY OF THE FACTS OF THE PRESENT CASE, WE CONSIDER THAT LD. CIT(A) SHOULD HAVE CONDONED THE DELAY OF FIVE DAYS IN FILING THE APPEAL . THEREFORE, WE SET ASIDE AND RESTORE THIS ISSUE IN APPEAL TO THE FILE OF LD. CIT(A) FOR ADJUDICATING AFRESH ON MERIT AFTER AFFORDI NG ADEQUATE OPPORTUNITY TO THE ASSESSEE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL OF THE ASSESSE IS ALLOWED FOR STATISTICAL PURPOSES ORDER PR ONOUNCED IN THE OPEN C OURT O N 06 - 03 - 20 20 SD/ - SD/ - ( S ANDEEP GOSAIN ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 06 /03 /2020 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,