M/s SBS Finlease Pvt. Ltd., Chandigarh V. ITO, W-2(3), Chandigarh

ITA 1280/CHANDI/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6311 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 26-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH ! , ' # $ % & ' ( ) , *+# BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 1280/CHD/2019 / ASSESSMENT YEAR : 2014-15 M/S SBS FINLEASE PRIVATE LIMITED, HOUSE NO. 176/2, SECTOR 41-A CHANDIGARH THE ITO, WARD 2 (3), CHANDIGARH ./PAN NO: AAHCS 0847F / APPELLANT /RESPONDENT HEARING THROUGH VIDEO CONFERENCING ! /ASSESSEE BY : SHRI TEJ MOHAN SINGH, ADVOCATE ' ! / REVENUE BY : SHRI ASHOK KUMAR, ADDL. CIT # $ % /DATE OF HEARING : 19.01.2021 &'() % / DATE OF PRONOUNCEMENT : 21.01.2021 *, / ORDER PER ANNAPURNA GUPTA, AM: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 29.07.2019 OF THE COMMISSIONER OF INCOM E TAX (APPEALS)-1, CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)] 2. AT THE OUTSET, IT WAS POINTED OUT BY THE LD. CO UNSEL FOR THE ASSESSEE THAT THE LD. CIT (A) HAD DISMISSED THE ASS ESSEES APPEAL FOR ITA NO. 1280-CHD-2019 M/S SBS FINLEASE PVT LTD, CHANDIGARH 2 THE REASON THAT THE SAME WAS NOT DELAYED BY 19 DAYS AND NO APPLICATION FOR CONDONATION OF DELAY NOR ANY REASON S FOR THE SAME WERE FILED BEFORE HIM. THE LD. COUNSEL FOR THE ASS ESSEE CONTENDED BEFORE US THAT THERE WAS IN FACT NO DELAY IN THE F ILING OF THE APPEAL SINCE THE NOTICE WAS SERVED ON THE ASSESSEE BY HAND ON 28.12.2016 AND THE APPEAL FILED WITHIN THE PRESCRIBED PERIOD O F 30 DAYS ON 24.1.2017. IT WAS CONTENDED THAT LD. CIT(A) HAD NOT ED THE SERVICE OF ORDER FROM THE NOTING IN THE NOTICE OF DEMAND AS P ER ITNS 51 WHICH SHOWED THE DATE OF SERVICE AS ON 8.12.2016, WHEN TH E FACT WAS NOT SO. IN THIS REGARD, HE PLACED BEFORE US NUMBER OF DOCUM ENTS AS EVIDENCE IN THE FORM OF A PAPER BOOK CONTAINING 07 PAGES WHI CH INCLUDED E. MAILS EXCHANGED WITH THE ASSESSING OFFICER FOR INSP ECTION OF THE RECORDS AND E.MAILS ADDRESSED TO THE COUNSEL OF THE ASSESSEE REVEALING CONTENTS OF THE FILE INCHARGE AND HAS ALS O COPY OF THE AFFIDAVIT FROM THE ACCOUNT OF THE INSPECTOR OF THE ASSESSEE COMPANY STATING ON OATH THAT THE ASSESSMENT ORDER WAS RECEI VED BY HAND ON 28.12.2016. AT THIS JUNCTURE, IT WAS STATED TO THE LD. COUNSEL FOR THE ASSESSEE AT BAR THAT IT WOULD BE IN THE FITNESS OF THE MATTER TO RESTORE THE APPEAL TO THE LD. CIT(A) WHO WAS PROPER AUTHORI TY FOR CONDONING THE DELAY IN THE APPEAL FILED BEFORE HIM. THAT THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A) BASED ON EVIDE NCES ON WHICH HE WISH TO PLACE RELIANCE. 3. BOTH THE PARTIES HAD NO OBJECTION OF THE SAME. ITA NO. 1280-CHD-2019 M/S SBS FINLEASE PVT LTD, CHANDIGARH 3 4. IN VIEW OF THE SAME, THE MATTER IS RESTORED BAC K TO THE LD. CIT(A) AND THE ASSESSEE IS DIRECTED TO PLEAD AFRESH BEFORE LD. CIT(A) THE ISSUE OF CONDONATION OF DELAY . 5. IN VIEW OF THE SAME, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 21.01.2021. SD/- SD/- ! % & ' ( ) (DIVA SINGH) (ANNAPURNA GUPTA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER DATED : 21 .01.2021 .. '+ ,-.- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , %2 , 34516 / DR, ITAT, CHANDIGARH 6. 157$ / GUARD FILE '+ # / BY ORDER, 8' / ASSISTANT REGISTRAR