DCIT, Circle -11(1), Bangalore V. M/s. Arvind Alloys Pvt. Ltd, Bangalore

ITA 1110/BANG/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 51359 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-09-2011
• Assessment Year: 1992-1993
• Appeal Filed On: 24-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SUSAN THOMAS JOSE
• Keywords: Condonation of delay
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SMT. P MADHAVI DEVI, JUDICIAL MEMBER ITA NO.1110/ BANG/2010 (ASST. YEA R 1992-93) THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-11(1), BANGALORE. . APPELLANT VS. SHRI ARVIND ALLOYS PVT. LTD., NO.11/2, NAMMA MANE, M.N.K ROAD, BASAVANAGUDI, BANGALORE-560 004. . RESPONDENT APPELLANT BY : SMT. SUSAN THOMAS JOSE REVENUE BY : SHRI BALRAM R RAO DATE OF HEARING : 15-11-2011 DATE OF PRONOUNCEMENT : 15-11-2011 O R D E R PER SMT. P MADHAVI DEVI, JUDICIAL MEMBER THIS APPEAL IS FILED BY THE REVENUE. THE RELEVANT ASSESSMENT YEAR IS 1992-93. THE APPEAL IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) I AT BANGALO RE DATED ITA NO.1110/B/10 2 22.07.2010. THE APPEAL ARISES OUT OF THE ASSESSMEN T COMPLETED U/S 144 R.W.S 250 OF THE INCOME-TAX ACT, 1961. 2. IN THIS APPEAL, THE REVENUE IS AGGRIEVED BY THE ORDER OF THE CIT(A) IN CONDONING THE DELAY OF MORE THAN 7 YEARS IN FILING THE APPEAL BEFORE THE CIT(A). 3. THE LEARNED DR SUBMITTED THAT THE ASST. ORDER WA S PASSED U/S 144 READ WITH SEC. 250 ON 25.3.1998 AND THE SAME WA S SENT TO THE ASSESSEE BY R.P.A.D, WHICH WAS RECEIVED BY THE ASSE SSEE IN APR, 1998 AS IS EVIDENT FROM THE POSTAL STAMP ON THE ACKNOWLE DGMENT CARD. SHE FILED A COPY OF THE SAID ACKNOWLEDGMENT CARD TO DEM ONSTRATE THAT THE COPY OF THE ORDER HAS BEEN RECEIVED BY THE ASSESSEE COMPANY AT THE ADDRESS GIVEN BY THE ASSESSEE. SHE HAS SUBMITTED T HAT THE CIT(A) HAS ERRONEOUSLY ACCEPTED THE CONTENTION OF THE ASSESSEE THAT HE HAS RECEIVED THE COPY OF THE ORDER ON 15.9.2005 AFTER F ILING AN APPLICATION BEFORE THE AO ON 24.8.2005 AND THERE WAS NO NEED TO FILE AN APPLICATION FOR CONDONATION OF DELAY. THUS, ACCORD ING TO HER, THE APPEAL OF THE ASSESSEE HAS BEEN ENTERTAINED ON MISU NDERSTANDING OF THE FACTS. ITA NO.1110/B/10 3 4. THE LEARNED COUNSEL FOR THE ASSESSEE SHRI BALARA M R RAO ON THE OTHER HAND SUBMITTED THAT THE ASSESSEE COMPANY WAS SEIZED BY THE FINANCIAL INSTITUTION THROUGH PROCEEDINGS UNDER DRT IN THE EARLY MONTH OF 1997 ITSELF AND THERE AFTER NOTICES WERE N OT GIVEN TO THE ASSESSEE REGULARLY AND THE MANAGING DIRECTOR OF THE ASSESSEE COMPANY DOES NOT REMEMBER TO HAVE RECEIVED THE SAME AND, THEREFORE, THE ASSESSEE HAD REQUESTED FOR COPY OF THE ORDERS A ND THE SAME WAS GIVEN TO THE ASSESSEE ONLY ON 16.9.2005 AND THUS TH ERE WAS NO APPLICATION FOR CONDONATION OF DELAY. 5. HAVING HEARD BOTH THE PARTIES AND HAVING CONSIDE RED THE MATERIAL ON RECORD, WE FIND THAT THE REVENUE HAS EV IDENCE TO SHOW THAT THE ASST. ORDER HAS BEEN SERVED ON THE ASSESSE E IN APR, 1998 ITSELF. THEREFORE, I AM SATISFIED THAT THE CORRECT FACTS WE RE NOT BROUGHT TO THE NOTICE OF THE CIT(A) AND, THEREFORE, HIS ORDER SUF FERS FROM ERRONEOUS FINDINGS THAT THE APPEAL WAS IN TIME AND THE APPEAL WAS ACCORDINGLY ALLOWED. IN VIEW OF THE SAME, WE SET ASIDE THE ORD ER OF THE CIT(A) AND REMIT THE ISSUE TO THE FILE OF THE CIT(A) FOR R ECONSIDERATION OF THE FACTS AFTER GIVING THE ASSESSEE AN OPPORTUNITY TO F ILE AN APPLICATION FOR CONDONATION OF DELAY IF NECESSARY, AND DECIDE THE I SSUE ON MERITS IN ITA NO.1110/B/10 4 ACCORDANCE WITH LAW. NEEDLESS TO MENTION THAT THE A SSESSEE SHALL BE GIVEN A FAIR OPPORTUNITY OF HEARING. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15TH NOV, 2011. SD/ - (P MADHAVI DEVI) JUDICIAL MEMBER VMS. BANGALORE DATED : 15/11/2011 COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER ASST. REGISTRAR, I TAT, BANGALORE.