T.M.Syed Ali, CHENNAI V. ITO, CHENNAI

ITA 1280/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4281 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 10-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SREENIVASAN JICIT D R
• Assessee Lawyers: S SRIDHAR

Judgement Text

, B/ SMC , IN THE INCOME TAX APPELLATE TRIBUNAL B/SMC BENCH, CHENNAI . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A.NO. 1280/MDS./2016 ( ASSESSMENT YEARS : 2009-10) SHRI T.M.SYED ALI , NO.1,1ST FLOOR, CORPORATION COMPLEX, PUDUPET, CHENNAI 600 002. VS. THE INCOME TAX OFFICER, WARD VII(4), (PRESENTLY NON-CORPORATE WARD 9(4),CHENNAI. PAN AQEPS 6440 A ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MR.S.SRIDHAR, ADVOCATE / RESPONDENT BY : MR.V.SREENIVASAN, JICIT, D.R ! ' / DATE OF HEARING : 22.06.2017 #$%& ! ' /DATE OF PRONOUNCEMENT : 22.06.2017 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE , AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(A)-10, CHENN AI DATED 30.11.2015 PERTAINING TO ASSESSMENT YEAR 2009-10. ITA NO.1280 /MDS/2016 2 2. THE ASSESSEE IN THIS APPEAL HAS CHALLENGED THE ADDITION OF 44,17,973/- BEING THE SUNDRY CREDITORS BALANCE FOR NON-FURNISHING REQUIRED EVIDENCE. 3. AT THE OUTSET, IT IS OBSERVED THAT THERE WAS A DELAY OF 102 DAYS IN FILING THE APPEAL BEFORE THIS TRIBUNAL. THIS W AS POINTED OUT TO THE ASSESSEE BY ISSUE OF NOTICE THROUGH RPAD DATED 30.0 5.2016 AND THE SAME WAS SERVED TO THE ASSESSEE ON 13.06.2016. HOWEVER, THE CASE WAS POSTED FOR HEARING BEFORE THIS TRIBUNAL ON 28.07.2016, 19.10.2016, 13.04.2017 AND FINALLY ON 22.06.2017. HOWEVER, THE DEFECTIVE WAS CONTINUED AND THE ASSESSEE HAS NOT TA KEN ANY STEP TO FILE A CONDONATION PETITION FOR DELAY OF 102 DAYS I N FILING THE APPEAL BEFORE US. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, I AM OF THE OPINION THAT IN THIS CASE, TH E DELAY OF 102 DAYS IN FILING THE APPEAL BEFORE THIS TRIBUNAL IS VERY INOR DINATE DELAY, IT CANNOT BE CONDONED ON SIMPLE REASON THAT THE CASE CALLS FO R SYMPATHY OR MERELY OUT OF BENEVOLENCE TO THE PARTY SEEKING RELI EF. IN GRANTING THE ITA NO.1280 /MDS/2016 3 INDULGENCE AND CONDONING THE DELAY, IT MUST BE PROV ED BEYOND THE SHADOW OF DOUBT THAT THE APPELLANT WAS DILIGENT AND WAS NOT GUILTY OF NEGLIGENCE,WHATSOEVER. THE SUFFICIENT CAUSE WITHIN THE CONTEMPLATION OF THE LIMITATION PROVISIONS MUST BE A CAUSE WHICH IS BEYOND THE CONTROL OF THE PARTY INVOKING THE AID OF THE PROVIS IONS. THE HONBLE SUPREME COURT IN THE CASE OF RAMLAL VS. REWA COALFI ELDS LTD. IN AIR 1961 (SC) 361 HAS HELD THAT THE CAUSE FOR THE DELAY IN FILING THE APPEAL, WHICH BY DUE CARE AND ATTENTION, COULD HAVE BEEN AVOIDED, CANNOT BE A SUFFICIENT CAUSE WITHIN THE MEANING OF THE LIMITATION PROVISION. WHERE NO NEGLIGENCE OR INACTION, OR WANT OF BONAFIDES CAN BE IMPUTED TO THE APPELLANT, A LIBERAL CONSTRUCTION OF THE PROVISIONS HAS TO BE MADE IN ORDER TO ADVANCE SUBSTANTIAL JUST ICE. 4.1 IN MY OPINION, THE APPROACH OF THE ASSESSEE HE REIN IS VERY CASUAL AND REQUIRES NO SYMPATHY FROM OUR END, SINCE THE ASSESSEE HAS NOT RESPONDED EITHER NOTICE ISSUED BY TRIBUNAL DATED 30.05.2016 OR MANY DATES OF HEARING PROVIDED BY TRIBUNAL AT TH E REQUEST OF LD.A.R. THE LAW ASSISTS THOSE WHO ARE VIGILANT, NO T THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN TH E DICTUM: VIGILANTIBUS ITA NO.1280 /MDS/2016 4 NON DOEMIENTIBUS JURA SUBVENIUNT. ACCORDINGLY, WE A RE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 22 ND JUNE, 2017. SD/- ( ) ( CHANDRA POOJARI ) /ACCOUNTANT MEMBER CHENNAI, DATED THE 22 ND JUNE, 2017 . K S SUNDARAM. ' ( )!*+ ,+%! / COPY TO: 1 . / APPELLANT 3. ' ' -! () / CIT(A) 5. +0 1 )!)23 / DR 2. / RESPONDENT 4. ' ' -! / CIT 6. 1 45 6 / GF