M/s. Bhagya Shree Agro Service, Hoshangabad V. DCIT Circle , Itarsi

ITA 129/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0646 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MOURYA
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause; Condonation of delay; Set aside
• Section: 64; 147; 144

Judgement Text

M/S. BHAGYA SHREE AGRO 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NOS. 129 & 130/IND/2019 ASSESSMENT YEAR: 2012-13 M/S. BHAGYA S HREE AGRO SERVICE HOSHANGABAD / VS. DCIT ITARSI ( APPELLANT ) ( REVENUE ) P.A. NO. AALFB152 5C APPELLANT BY NONE REVENUE BY SHRI R.P. M OURYA , SR. DR DATE OF HEARING: 08.06.2020 DATE OF PRONOUNCEMENT: 08.06.2020 / O R D E R PER KUL BHARAT, J.M: THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE ORDERS OF THE LD. CIT(APPEALS)-1, BHOPAL, DATED 11. 10.2018 PERTAINING TO ASSESSMENT YEAR 2012-13. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEA L IN ITANO.129/IND/2019: M/S. BHAGYA SHREE AGRO 2 THE CIT(A)-1 HAS PASSED AN EX-PARTE ASSESSMENT ORD ER WITHOUT GIVING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL IN ITANO.130/IND/2019: THE CIT(A)-1 HAS PASSED AN EX-PARTE PENALTY ORDER WITHOUT GIVING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2. THE ASSESSEE HAS ALSO FILED AN APPLICATION SEEKI NG CONDONATION OF DELAY FOR FILING THESE PRESENT APPEALS. IT IS ST ATED THAT REASON FOR DELAY IN FILING THE APPEALS THAT THE PARTNER OF THE ASSESSEE RESIDES IN A CITY WHERE THERE IS NO JURISDICTION AUTHORITY. DU E TO THIS REASON HE COULD NOT CONTACT HIS COUNSEL. IT IS SUBMITTED THAT DELAY OF 64 DAYS IS OCCURRED MAY BE CONDONED. THE CONTENTION OF LD. DR OPPOSED THE SUBMISSIONS AND SUBMITTED THAT THIS IS NOT THE REAS ONABLE CAUSE TO CONDONE THE DELAY EVEN BEFORE THE LD. CIT(A) WAS FI LED BELATEDLY. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORDS. WE FIND THAT LD. CIT(A) HAS R EJECTED THE APPEALS ON THE GROUND THAT THE ASSESSEE DID NOT FIL E ANY APPLICATION TO THE CONDONATION OF DELAY. HOWEVER, CONSIDERING T HE FACTS NARRATED M/S. BHAGYA SHREE AGRO 3 IN THE APPLICATION, WE ARE OF THE VIEW THAT THERE W AS A REASONABLE CAUSE FOR NOT FILING THE PRESENT APPEALS ON TIME, T HEREFORE, IN THE INTEREST OF JUSTICE DELAY IS CONDONED. THE APPEALS ARE TAKEN UP FOR HEARING. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THA T THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER AND THE LD. ASSESSING OFFICER HAS MADE ASSESSMENT U/S 144 R.S. 147 OF THE ACT. HE SU BMITTED THAT IN THE INTEREST OF JUSTICE THE IMPUGNED ORDER MAY BE S ET ASIDE AND THE MATTER BE RESTORED BACK TO THE FILE OF THE LD. CIT( A) FOR DECIDING THE APPEAL ON MERITS. 4. LD. DEPARTMENTAL REPRESENTATIVE (DR) OPPOSED THE SE SUBMISSIONS AND SUPPORTED THE ORDER OF THE AUTHORIT IES BELOW. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THESE APPEALS OF THE ASSESSEE WERE DISMISSE D FOR NOT FILING AN APPLICATION SEEKING CONDONATION OF DELAY. THE LD . CIT(A) HAS NOT DECIDED THE ISSUE ON MERITS. CONSIDERING THE FACTS NARRATED BEFORE US, WE ARE OF THE VIEW THAT IN THE INTEREST OF PRIN CIPLE OF NATURAL JUSTICE, ASSESSEE NEEDS AN OPPORTUNITY OF HEARING A T LEAST BEFORE THE LD. CIT(A). WE, THEREFORE, SET ASIDE THE IMPUGNED O RDER AND RESTORE M/S. BHAGYA SHREE AGRO 4 THE APPEAL TO THE FILE OF LD. CIT(A) TO DECIDE IT A FRESH IN ACCORDANCE WITH LAW. 6. IN RESULT, APPEALS FILED BY THE ASSESSEE ARE ALL OWED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 08.06.2 020. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIAL MEMBER INDORE; DATED : 08/06/2020 PATEL/PS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE