M/s Rajan Trading Pvt. Ltd., Ludhiana V. DCIT, CC-1, Ludhiana

ITA 1133/CHANDI/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5260 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 10-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: PANKAJ BHALLA
• Keywords: Period of limitation; Time period of passing order; Condonation of delay
• Section: 153A; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO.1132/CHD/2017 (ASSESSMENT YEAR : 2011-12) SH. TILAK RAJ BEDI, VS. THE D.C.I.T., PROP. M/S PUNEET EXPORTS INC., CENTRAL CIRCLE-1, C/O M/S V.V. BHALLA & CO., LUDHIANA. E-64, RISHI NAGAR, LUDHIANA. PAN: ADBPB3623N ITA NOS.1133/CHD/2017 (ASSESSMENT YEAR 2011-12) M/S RAJAN TRADING PVT LTD., VS. THE D.C.I.T., C/O V.V. BHALLA & CO., CENTRAL CIRCLE-1, E-64, RISHI NAGAR, LUDHIANA. LUDHIANA. PAN: AAECR1188B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ BHALLA, CA RESPONDENT BY : SH. MANJIT SINGH DATE OF HEARING : 22.01.2018 DATE OF PRONOUNCEMENT : 06.02.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE CAPTIONED APPEALS HAVE BEEN PREFERRED BY THE AS SESSEE AGAINST THE SEPARATE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS), [HEREINAFTER REFERRED TO AS CIT(APPEALS )]-5 LUDHIANA, DATED 17.12.2014 FOR DIFFERENT ASSESSMENT YEARS AGI TATING THE 2 ADDITIONS MADE IN RELATION TO ASSESSMENTS MADE U/S 144 R.W.S 153A OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'). BO TH THE APPEALS ARE BARRED BY THE LIMITATION PERIOD OF 839 DAYS. SEPARA TE APPLICATIONS FOR CONDONATION OF DELAY HAVE BEEN FILED. 2. AT THE OUTSET, IT WAS COMMON GROUND BETWEEN BOTH THE PARTIES THAT IN THE ABOVE CASES COMMON FACTS & ISSUES ARE I NVOLVED. THEREFORE, THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS COMMON ORDER. IT WAS FURTHER STATED BY THE LD. REPRESENTATIVES OF THE PARTIES THAT ALL THE ISSUES RAISED IN THESE APP EALS ARE SQUARELY COVERED BY THE DECISION OF THIS BENCH OF THE TRIBUN AL IN THE CASE OF ASSESSEE & OTHERS IN ITA NOS. 1065 TO 1067/CHD/2017 RELATING TO ASSESSMENT YEARS 2008-09 TO 2010-11, ORDER DATED 31 .10.2017, WHEREIN THAT TRIBUNAL AFTER DELIBERATING UPON THE I SSUE OF CONDONATION OF DELAY HAS CONDONED THE DELAY IN FILI NG THE APPEALS AND ON MERITS HAS RESTORED THE MATTER TO THE ASSESS ING OFFICER FOR DE NOVO ASSESSMENT. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ON GOING THROUGH THE SAID DETAILED ORDER PASSED BY THE THIS BENCH OF THE TRIB UNAL DATED 31.10.2017 IN THE CASE OF ASSESSEE & OTHERS IN ITA NO. 1065 TO 1067/CHD/2017, IT IS OBSERVED THAT THE ISSUES RAISE D BY THE ASSESSEES IN PRESENT APPEALS ARE IDENTICAL TO THAT OF THE ISS UES ALREADY DELIBERATED UPON AND DECIDED INCLUDING THE ISSUE OF CONDONATION OF DELAY, IN DETAIL, IN FILING THE APPEALS. ACCORDING LY, THE DELAY IN 3 FILING THE APPEALS IS CONDONED ON THE SAME FOOTING AND FOLLOWING THE SAME LINE, THE IMPUGNED ORDERS OF THE CIT(A) ARE HEREBY SET ASID E AND THESE APPEALS ARE RESTORED TO THE FILE OF AO F OR DENOVO ASSESSMENT. NEEDLESS TO SAY THAT ASSESSING OFFICER WILL GIVE PROPER OPPORTUNITY TO THE ASSESSEES TO PRESENT THEIR CASES AND AT THE SAME TIME IT IS DIRECTED THAT THE ASSESSEES WOULD NOT DE LIBERATELY CONTRIBUTE IN DELAYING THE CONCLUSION OF THE PROCEE DINGS. 4. IN THE RESULT, BOTH THE APPEALS ARE TREATED AS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06.02.20 18 SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED .06.02.2018 *RKK* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR