Azambhai Pansare, Pune V. Assistant Commissioner of Income-tax,

ITA 1046/PUN/2015

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 7710 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 23-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause; Condonation of delay

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . . . . , , BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO. 1046/PUN/2015 / ASSESSMENT YEAR 2006-07 SHRI AZAMBHAI PANSARE, PLOT NO.166, SECTOR NO.27, NIGDI, PUNE 411044 PAN : AAYPP5451A . / APPELLANT V/S ACIT, CIRCLE - 9, PUNE . / RESPONDENT ASSESSEE BY : SHRI ABHAY AVCHAT REVENUE BY : SHRI AJAY MODI / ORDER PER D. KARUNAKARA RAO, AM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER OF CIT(A)-6 PUNE, DATED 19-02-2015 FOR THE ASSESSMENT YEAR 2006-07. 2. BEFORE US, AT THE OUTSET, LD. COUNSEL FOR THE AS SESSEE BROUGHT OUR ATTENTION TO THE CONDONATION PETITION AND AN AFFIDAVIT FILED BY THE ASSESSEE AND SUBMITTED THE FACT THAT THERE IS DELAY IN FILING OF THE APPEAL BY 104 DAYS. IN THIS REGARD, LD. COUNSEL FOR THE ASSESSEE REFERRED TO PARA NOS. 4 AN D 5 OF THE AFFIDAVIT AND SUBMITTED THAT SHRI SHAILESH R. SHAH, AUTHORISED RE PRESENTATIVE OF THE ASSESSEE, SUFFERED FROM VARIOUS SERIOUS AILMENTS, VIZ., BLOOD PRESSURE PROBLEMS AND CARDIAC SURGERY (ANGIOPLASTY) DURING THE YEARS 2014 AND 201 5. IN THIS REGARD, HE DREW OUR ATTENTION TO THE MEDICAL REPORTS OF SHRI SHAILESH R . SHAH BASICALLY WHICH LED TO THE / DATE OF HEARING : 17.08.2017 / DATE OF PRONOUNCEMENT: 23.08.2017 2 ITA NO.1046/PUN/2015 SHRI AZAMBHAI PANSARE FACT OF FILING THE APPEAL WITH A DELAY OF 104 DAYS. FOR THE SAKE OF COMPLETENESS, THE PARA NOS. 4 & 5 OF THE AFFIDAVIT READ AS UNDER : 4. THERE IS A DELAY OF ABOUT 2 MONTHS IN FILING OF THE APPEAL. THIS AFFIDAVIT IS MADE FOR REQUESTING CONDONATION OF DELAY IN FILING THE APPEAL. 5. DURING THE PERIOD MARCH-15 TO JUL-15, MY AUTHORI ZED REPRESENTATIVE CA, SHAILESH R. SHAH WHO IS LOOKING AFTER THIS MATTER W AS NOT KEEPING WELL DUE TO BLOOD PRESSURE PROBLEMS. 3. ON HEARING BOTH THE PARTIES ON THIS ISSUE OF DEL AY AND AFTER GOING THROUGH THE MEDICAL/PATHOLOGY/SURGERY REPORTS OF SHRI SHAIL ESH R. SHAH, WE ARE OF THE OPINION THAT IT IS A FIT CASE FOR CONDONING THE DEL AY. ACCORDINGLY, WE CONDONE THE DELAY IN FILING THE APPEAL. 4. REGARDING THE MERITS OF THE GROUNDS RAISED BY TH E ASSESSEE, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE RE-ASSESSMENT WAS C OMPLETED ON 30-12-2011 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS. 2,17,19,147/- CRORES ON THE ASSESSED INCOME OF RS.45,41,510/- VIDE REGULAR ASSE SSMENT ORDER DATED 24-11-2008. 5. FURTHER, BRINGING OUR ATTENTION TO THE ORDER OF CIT(A), LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IT WAS AN EXPARTE ORDER AND THE APPEAL WAS DISMISSED AS NOT MAINTAINABLE. VARIOUS DEFECTS IN THE APPEAL ME MO FILED BEFORE THE CIT(A) WERE THE OBVIOUS REASON FOR SUCH DECISION. THE FACT THA T SHRI SHAILESH R. SHAH WAS IN BAD HEALTH AND NOTICES COULD NOT BE PROPERLY RECEIV ED WERE NOT APPRECIATED. RECTIFICATION OF SUCH DEFECTS COULD NOT BE DONE IN TIME. WITH THESE FACTS, LD. COUNSEL SUBMITTED THAT THIS CASE SHOULD BE REMANDED TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION OF THE GROUNDS RAISED BY THE ASSESSEE BEFORE US. 6. ON CONSIDERING THE OBJECTIONS OF THE LD. DEPARTM ENTAL REPRESENTATIVE FOR THE REVENUE BOTH AGAINST THE CONDONATION OF DELAY AS WE LL AS THE ARGUMENTS ON MERITS, WE ARE OF THE OPINION THAT THE DEFECTS NOTED BY THE CIT(A) IN THE APPEAL MEMO ARE 3 ITA NO.1046/PUN/2015 SHRI AZAMBHAI PANSARE WITHOUT REASONABLE CAUSE. IN OUR OPINION, THE GENU INENESS OF THE AILMENTS OF SHRI SHAILESH R. SHAH SHOULD CONSTITUTE A REASONABLE CAU SE BOTH FOR CONDONATION AS WELL AS FOR CALLING FOR REMAND ON THE GROUNDS RAISED BY THE ASSESSEE BEFORE US. AS SUCH, CIT(A) HAS NOT ADJUDICATED THE ISSUE ON MERITS SINC E HE DISMISSED THE APPEAL OF THE ASSESSEE ON TECHNICAL GROUNDS OF MAINTAINABILITY. THEREFORE, IT IS IN THE INTEREST OF JUSTICE THAT THE MATTER SHOULD BE REMANDED TO THE F ILE OF CIT(A) FOR FRESH ADJUDICATION. WE ALSO CONSIDERED THE FACT THAT THE ASSESSEE HAS MADE A STATEMENT AT BAR THAT HE SHALL NOW MAKE A PROPER REPRESENTATI ON BEFORE THE CIT(A) IN ACCORDANCE WITH THE PRINCIPLES LAID DOWN ON THE ISS UE. WE ACCORDINGLY SET ASIDE ALL THE GROUNDS TO THE FILE OF CIT(A). CIT(A) SHALL GR ANT REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE FOR REMOVAL OF THE DEFE CTS IN THE APPEAL MEMO AND ALSO FOR MAKING FOR PROPER REPRESENTATION. ACCORDI NGLY, ALL THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF AUGUST, 2017. SD/- SD/- (VIKAS AWASTHY) (D. KARUNAKARA RAO) /JUDICIAL MEMBER / ACCOUNTANT MEMBER PUNE; DATED : 23 RD AUGUST, 2017. / COPY OF THE ORDER FORWARDED TO : / BY ORDER , // TRUE COPY // //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. THE CIT (A) - 6 , PUNE THE CIT-6, PUNE 5. % , , B BENCH PUNE; 6. / GUARD FILE.