Sh. Munish Kumar, Chandigarh V. ACIT, C-2(1), Chandigarh

ITA 1111/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6546 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 03-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JPKH
• Keywords: Corroborative evidences

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES B, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NO. 1110/CHD/2 017 A.Y.: 2012-13 M/S SHARVILA FOUNDATION, VS THE ACIT, H.NO. 1526, SECTION 18D, CIRCLE 2(1), CHANDIGARH. CHANDIGARH. PAN : AAQCS2016M & ITA NO. 1111/CHD/2 017 A.Y.: 2012-13 SHRI MUNISH KUMAR, VS THE ACIT, H.NO. 1526, SECTION 18D, CIRCLE 2(1), CHANDIGARH. CHANDIGARH. PAN : BYJPK8944H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARIKSHIT AGGARWAL RESPONDENT BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 21.11.2017 DATE OF PRONOUNCEMENT : 12.12.2017 ORDER PER BENCH THE PRESENT APPEALS HAVE BEEN FILED BY DIFFERENT A SSESSEES ASSAILING THE CORRECTNESS OF THE SEPARATE ORDERS OF CIT(A)-I CHAN DIGARH DATED 31.03.2017 PERTAINING TO 2012-13 ASSESSMENT YEARS ON IDENTICAL GROUNDS WH EREIN THE PENALTY IMPOSED U/S 272A(1)(C) OF THE ACT HAS BEEN UPHELD BY THE CIT(A) BY DISMISSING THE APPEAL OF THE ASSESSEE AS BEYOND LIMITATION. 2. THE LD. AR AS PROXY COUNSEL SUBMITTED THAT IN BO TH THE APPEALS, THE ISSUE RAISED IS IDENTICAL. INVITING ATTENTION TO THE PENALTY OR DER, IT WAS SUBMITTED THAT INFACT THE SAID ORDER WAS NEVER RECEIVED BY THE ASSESSEE AS IT HAD BEEN RECEIVED BY THE CHOWKIDAR AT THE GATE WHO NEVER MADE IT AVAILABLE TO THE ASSESSE E. THE APPEAL AGAINST THE PENALTY ORDER, IT WAS SUBMITTED, WAS FILED LATE AS SHRI MUN ISH KUMAR, THE PERSON REQUIRED TO EXPLAIN THE PENALTY IN ITA 1111/CHD/2017 WAS GOING THROUGH A DIFFICULT PERIOD ON ACCOUNT OF HIS HEALTH ON ACCOUNT OF WHICH FACT, DEL AY OF 1.5 MONTHS HAS ARISEN IN FILING OF THE APPEAL BEFORE THE CIT(A). THE SAID REQUEST HAS BEEN DISMISSED BY THE CIT(A) ON THE GROUND THAT IT WAS NOT SUPPORTED BY ANY EVIDENC E. IN THESE PECULIAR FACTS AND CIRCUMSTANCES, THE LIMITED PRAYER OF THE LD. AR WAS THAT THE IDENTICAL ISSUE HAS BEEN ITA 1110&1111/CHD/2017. A.Y. 2012-13. PAGE 2 OF 2 CONSIDERED IN VARIOUS OTHER PENALTY ORDERS IN THE C ASE OF THE SPECIFIC GROUP CONCERNS AND IN LINE WITH THE VIEW TAKEN THEREIN, THE ISSUE HERE IN ALSO MAY BE RESTORED BACK. 3. ADDRESSING THE FACTS IN ITA 1110/CHD/2017, IT WA S SUBMITTED THAT HEREIN ALSO, THE SPECIFIC INFORMATION SOUGHT HAD TO BE REPLIED B Y THE DIRECTOR SHRI MUNISH KUMAR, THE MANAGING DIRECTOR AND BEFORE THE CIT(A), IN THE PRESENT CASE ALSO, IT HAS BEEN PLEADED THAT ON ACCOUNT OF DETERIORATION OF THE HEA LTH OF THE DIRECTOR, THE APPEAL COULD NOT BE FILED ON TIME. IN THESE CIRCUMSTANCES, IT W AS THE LIMITED PRAYER OF THE ASSESSEE THAT SUPPORTING EVIDENCES TO EXPLAIN THE DELAY MAY BE PERMITTED TO BE FILED AND ISSUE MAY BE RESTORED TO THE FILE OF THE CIT(A) FOR A DEC ISION ON MERIT AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE. THE LD. SR.DR, THOUGH VEHEMENTLY SUBMITTED THAT IT IS DUTY OF THE ASSESSEE TO REPLY TO THE SUMMONS ISSUED BY T HE AO AND MERELY PLEADING ILL HEALTH TO EXPLAIN THE DELAY CANNOT BE SAID TO BE A SUFFICI ENT REQUIREMENT, HOWEVER, IN CASE THE ASSESSEE NOW SEEKS TIME TO PLACE SUPPORTING EVIDENC ES BEFORE THE CIT(A), IT WAS HIS SUBMISSION THAT HE WOULD HAVE NO OBJECTION IF THE S AME IS FILED. ACCORDINGLY, IN THE LIGHT OF THE SUBMISSIONS OF THE PARTIES BEFORE THE BENCH, THE IMPUGNED ORDER IN BOTH THE APPEALS IS SET ASIDE WHEREIN THE RESPECTIVE APPEALS OF THE DIFFERENT ASSESSEES HAVE BEEN DISMISSED ON THE GROUNDS OF LIMITATION. THE ASSESS EE IS PERMITTED TO FILE FRESH EVIDENCES IN SUPPORT OF ITS CLAIM OF ILL HEALTH BEFORE THE CI T(A) AND ARGUE ITS APPEAL ON MERITS. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12.12. 2017. SD/- SD/- ( B.R.KUMAR) ( DIVA SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.