Ashok Kumar, Bilandshahr V. ITO WARD - 3(1), BULANDSHAHR

ITA 1133/DEL/2020

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1034 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 19-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 27

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1133/DEL/2020 Assessment Year 2010-11 Ashok Kumar, Opp. FCI Godown, Hari Enclave, Bulandshahr. v. Income Tax Officer, Ward-3(1), Bulandshahr TAN/PAN: AHNPK4113K (Appellant) (Respondent) Appellant by: Shri Somil Agarwal, Adv. Shri Shrey Jain, Adv. Respondent by: Shri Kanav Bali, Sr.D.R. Date of hearing: 14 07 2022 Date of pronouncement: 02 08 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The c apt io ne d ap p eal ha s be en f i le d at th e i ns ta nc e o f the ass es se e a ga in st t he or der of t he Co mmi s si on er of Inc o me Ta x (Ap pe al s) , G ha zi ab ad [ ‘ CI T(A )’ in s h ort ] dat ed 3 1.08. 20 19 ar isi ng f ro m th e as se ss me n t ord er d at ed 2 9. 12 . 20 17 p as sed by t he Ass es si ng Of f icer (A O) u nd e r S ec ti on 14 4/ 14 7 of th e I nc o me Tax Ac t, 19 61 (th e Ac t) co nc er ni n g A Y 2 01 0-1 1. 2. Th e gr ou nd s of ap pea l rai se d b y t he a sse ss ee r ead s as u n der : “ 1 . T h a t h a v i n g r e g a r d t o t h e f a c t s a n d c i r c u m s t a n ce s o f t h e c a s e , L d . C I T ( A ) h a s e r r e d i n l a w a n d o n f a c t s i n di s m i s s i n g t h e a p p e a l o f a s s e s s e e i n l i m i n e b y t r e a t i n g i t a s n o n -e s t b e i n g d e f e c t i v e a n d t h a t t o o w i t h o u t a n y b a s i s a n d w i t h o ut p r o v i d i n g t h e o p p o r t u n i t y o f b e i n g h e a r d a n d i n v i o l a t i o n o f p r i nc i p l e s o f n a t u r a l I.T.A. No.1133/DEL/2020 2 j u s t i c e . 2 . T h a t i n a n y c a s e a n d i n a n y v i e w o f t h e m a t t e r , a c t i o n o f L d . C I T ( A ) i n d i s m i s s i n g t h e a p p e a l o f a s s e s s e e i n l i m in e , i s b a d i n l a w a n d a g a i n s t t h e f a c t s a n d c i r c u m s t a n c e s o f t h e c a s e. 3 . T h a t h a v i n g r e g a r d t o t h e f a c t s a n d c i r c u m s t a n ce s o f t h e c a s e , L d . C I T ( A ) h a s e r r e d i n l a w a n d o n f a c t s i n no t d e l e t i n g t h e p e n a l t y o f R s . 2 , 9 3 , 8 5 9 / - i m p o s e d b y L d . A O u / s 2 7 1 (l ) ( c ) o f I n c o m e T a x A c t , 1 9 6 1 a n d m o r e s o w h e n t h e s a m e i s n o t t e n ab l e o n v a r i o u s l e g a l a n d f a c t u a l g r o u n d . 4 . T h a t t h e a p p e l l a n t c r a v e s t h e l e a v e t o a d d , m o di f y , a m e n d o r d e l e t e a n y o f t h e g r o u n d s o f a p p e a l a t t h e t i m e o f h e a r i n g a n d a l l t h e a b o v e g r o u n d s a r e w i t h o u t p r e j u d i c e t o e a c h o t h e r . ” 3. W h en th e mat te r w as cal le d f or h ear in g, th e l d. co un se l f or th e ass es se e p oi nt ed out t hat th e a pp e al of t he as se ss ee ha s bee n dis mi ss ed b y t he C IT( A) o n t he gr ou n d t ha t t he re is a del a y of mo re tha n f our mo nt hs f or f iling of ap pea l f or w hic h n o ca use f o r con do na ti on ha s b een sh ow n t o e xi s t b y th e a sse ss ee. The f i rst app el la te o rd er h as bee n th us p as se d i n li mi ne a gai ns t t h e as ses se e. In thi s co nte xt , i t wa s p oi nt ed ou t tha t t he or de r u nd er Sec ti on 27 1(1 )( c) wa s no t s erv ed up on the as se sse e. Th e as se ss ee obt ai ne d a cer tif ie d co p y t he re of b y mak in g a re q ues t to t he Ass es si ng Of f ice r, the c ert if ie d co p y wa s de li ve red o n 3 0. 01 .2 01 8. T h e a ss es se e bec a me pri v y t o t h e i mp ug ne d p en al t y o rd er on l y o n t h at dat e th e app ea l wa s f ile d on 24. 11. 20 18 . He nc e , the a pp ea l wa s ac t ual l y f il ed in ti me whe n re ck one d f ro m t he d at e of actu al s er vic e of penal t y ord er in q ue st io n. I t w as th us s ub mi tt e d t ha t t he ba si s f or de ni al of rel ief b y th e C IT ( A) a nd pa ss in g s u mma r y or de r a s a con se qu en ce doe s n ot e xi st. Th e ld. co un sel th us sou gh t re st orati on of appe al bef or e the C IT (A ) f or ad ju di cat io n on mer it s. I.T.A. No.1133/DEL/2020 3 4. On the f ace of th e se f ac ts na rra te d o n be ha lf of th e a ss ess ee , we co ns id er it ap p rop ri at e t o r es to re the mat ter b ack t o th e f il e of the C IT (A ) f or a dj u dic at io n on me ri t. The a ss es se e h as d e mo ns tra te d the ab se nc e of de la y w hi ch ap pea rs sa tisf a ct or y. Ther ef ore , t he all eg ed d ela y in f il ing t he a pp ea l bef o re th e f irst a pp el la t e aut ho ri t y sta nd s c on do ned f o r pa vi ng t he w a y f o r di sp os al o n me ri t. It sh al l be ope n t o a sse ss ee to a dd uce su ch evi de nce s a nd f urn is h s uc h su b mis sio ns an d e xpl an at io ns as ma y b e c on sid er ed expe di en t f or dis po sa l of a pp ea l o n meri ts b y t he CI T( A). Th e asses se e i s cau ti on ed t o at te nd the p roc ee di ng s b ef ore t he C IT (A ) wit ho ut a n y de mur . T hu s, we re sto re th e is su e b ac k to th e f ile of the CI T( A) f or f resh a dj udi ca ti on . 5. In t he re su lt , th e app eal of the A sse ss ee i s al lo we d f or sta ti st ica l pu rp os es . Order pronounced in the open Court on 02/08/2022. Sd /- Sd /- [CHALLA NAGENDRA PRASAD] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02/08/2022 Prabhat