Dr.P.Kalidas, CHENNAI V. ACIT, CHENNAI

ITA 1086/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86311 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 12-02-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 28-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N RENGARAJ
• Assessee Lawyers: T VASUDEVAN
• Keywords: Reasonable cause; Condonation of delay
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI . , ' $ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./I.T.A.NO. 1086/MDS/2014 ( / ASSESSMENT YEAR: 2002-03) DR.P.KALIDAS, 622, THIRUVOTTIYUR HIGH ROAD, CHENNAI-81. VS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II(2), CHENNAI. PAN: AAXPK4749F ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. T.VASUDEVAN, ADVOCATE /RESPONDENT BY : MR. N.RENGARAJ, CIT /DATE OF HEARING : 12 TH FEBRUARY, 2015 /DATE OF PRONOUNCEMENT : 25 TH FEBRUARY, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)- II, CH ENNAI DATED 27.02.2013 FOR THE ASSESSMENT YEAR 2002-03. 2. THE APPEAL WAS FILED WITH DELAY OF 360 DAYS BY T HE ASSESSEE. PETITION FOR CONDONATION OF DELAY ALONG W ITH AFFIDAVIT WAS FILED BY THE ASSESSEE EXPLAINING THE REASONS AS TO WHY APPEAL COULD NOT BE FILED IN TIME. IT WAS TH E SUBMISSION OF THE ASSESSEE THAT HE HAS ENTRUSTED THE MATTER TO HIS TAX PRACTITIONER FOR FILING APPEAL BEFORE THE TRIBUNAL . DURING THAT TIME HE WAS DIAGNOSED WITH DISK DEGENERATIVE DISEA SE OF 2 ITA NO.1086/MDS/2014 CERVICAL SPINE AND WITH LUMBO-SACRAL SPINE WITH VER TEBRAE BASILAR INSUFFICIENCY ON 25.04.2013 . HE WAS ALSO D IAGNOSED TO HAVE DIABETES AND HYPERTENSION. IT WAS HIS SUBM ISSION THAT HE WAS TREATED WITH MEDICATIONS AND VARIOUS PHYSIOTHERAPIES FOR NEARLY A YEAR THEREAFTER. IT WAS HIS SUBMISSION THAT ASSESSEE WAS ADVISED TO TAKE BED RE ST SO HE RESTRICTED HIS ACTIVITY AS ADVISED. IN THE MEANT IME, THE TAX PRACTITIONER SHIFTED HIS OFFICE AND COULD NOT CO NTACT HIM IMMEDIATELY. IT WAS HIS SUBMISSION THAT ASSESSEE AFTER RECOVERY FROM HIS ILLNESS HE GOT IN TOUCH WITH TAX CONSULTANT AND AFTER SO MANY ENQUIRIES HE GATHERED THAT HE IS NOT INTERESTED IN CONTINUING TAX PRACTICE. AFTER TAKING BACK FILES FROM THE TAX PRACTITIONER THE APPEAL WAS FILED WITH DELAY OF 360 DAYS . IT WAS THE SUBMISSION THAT APPEAL FILED WITH DELAY OF 360 DAYS WAS NOT INTENTIONAL BUT FOR THE CIRCUMS TANCES EXPLAINED ABOVE. MEDICAL CERTIFICATE WAS ALSO FURN ISHED BY THE ASSESSEE HAVING DIAGNOSED WITH DISC DEGENERATIV E DISEASE OF CERVICAL SPINE AND WITH LUMBO SACRAL S PINE WITH VERTIBRO BASILAR INSUFFICIENCY. THEREFORE ASSESSEE SUBMITS THAT DELAY IN FILING OF APPEAL BEFORE TRIBUNAL WAS NOT I NTENTIONAL AND PRAYS FOR CONDONATION OF DELAY. HAVING GONE THR OUGH THE SUBMISSIONS OF THE ASSESSEE AND THE PETITION FILED BY THE 3 ITA NO.1086/MDS/2014 ASSESSEE WE FIND THAT ASSESSEE WAS PREVENTED WITH REASONABLE CAUSE IN NOT FILING THE APPEAL IN TIME AND IN THESE CIRCUMSTANCES, IN THE INTEREST OF JUSTICE, WE CONDO NE THE DELAY OF 360 DAYS AND ADMIT THE APPEAL FOR HEARING . 3. COMING TO THE MERITS OF THE APPEAL, COUNSEL FOR THE ASSESSEE SUBMITS THAT COMMISSIONER OF INCOME TAX (APPEALS) DISPOSED OFF THE APPEAL EX-PARTE DISMISS ING THE APPEAL IN LIMINE . ON GOING THROUGH THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) WE FIND THAT A PPEAL WAS DISMISSED IN LIMINE FOR WANT OF PROSECUTION BY THE ASSESSEE. TAKING THE TOTALITY OF THE FACTS AND CIRC UMSTANCES INTO CONSIDERATION, WE DEEM IT APPROPRIATE TO REMIT THE MATTER BACK TO THE FILE OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR ADJUDICATION OF THE APPEAL AFRESH IN ACCORDANCE WITH LAW, AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSE E. 4. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATI STICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH DAY OF FEBRUARY, 2015 AT CHENNAI. SD/- SD/- ( . ) ( ( *+ ) ( A.MOHAN ALANKAMONY ) ( CHALLA NAGENDRA PRASAD ) - / ACCOUNTANT MEMBER * - / JUDICIAL MEMBER 4 ITA NO.1086/MDS/2014 * /CHENNAI, / /DATED 25 TH FEBRUARY, 2015 SOMU 12 32 /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 4 () /CIT(A) 4. 4 /CIT 5. 2 7 /DR 6. /GF .