Shri Sanjeev Kumar Aggarwal, Chandigarh V. DCIT, C-1(1), Chandigarh

ITA 1296/CHANDI/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9867 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 30-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN J
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER /. ITA NO. 1296/CHD/2019 / ASSESSMENT YEAR : 2012-13 SHRI SANJEEV KUMAR AGGARWAL, 47, INDUSTRIAL AREA, PHASE-2, CHANDIGARH. VS THE DCIT, CIRCLE 1(1), CHANDIGARH. ./ PAN NO. : ABCPK9428K / APPELLANT / RESPONDENT ! / ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, C.A. ' ! / REVENUE BY : SHRI ARVIND SUDERSHAN, JCIT-DR # $ % / DATE OF HEARING : 24.06.2020 &'() % / DATE OF PRONOUNCEMENT : 26.06.2020 $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 26.08.20 19 PERTAINING TO 2012-13 ASSESSMENT YEAR IS ASSAILED B Y THE ASSESSEE ON VARIOUS GROUNDS ON MERITS INCLUDING GRO UND NO. 2 WHEREIN THE DISMISSAL OF THE APPEAL IN LIMINE ON THE GROUNDS OF LIMITATION IS INVOLVED. SINCE THE PARTI ES WERE HEARD ONLY ON THE SAID GROUND, IT IS REPRODUCED HER EUNDER: 2. THAT ON LAW, FACTS AND CIRCUMSTANCES OF THE CA SE, THE WORTHY CIT(A) HAS ERRED IN DISMISSING THE APPEAL OF THE APPELLANT IN LIMINE BY NOT CONDONING THE DELAY IN FILING OF APPEAL EVEN WHEN T HERE EXISTED BONAFIDE CAUSE FOR DELAY IN FILING OF APPEAL. ITA 1296 /CHD/2019 A.Y. 2012-13 PAGE 2 OF 3 2. THE LD. AR ADDRESSING THE FACTS IN THE PRESENT C ASE SUBMITTED THAT IN THE PRESENT APPEAL THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE ON THE GROUNDS OF LIMITATION. REFERRING TO THE RECORD IT WAS SUBMITT ED THAT A DELAY OF 360 DAYS HAS BEEN POINTED OUT. REFERRING TO THE RECORD, IT WAS SUBMITTED THAT THE ASSESSEE'S EXPLAN ATION HAS BEEN EXTRACTED IN THE ORDER. THUS, IT IS NOT A CASE OF LACK OF EXPLANATION. COPY OF THE SAME, IT IS SEEN IS AVAILA BLE ON THE FILE ALSO. REFERRING TO THE SAME, IT WAS HIS SUBMIS SION THAT THE DELAY IS BONAFIDE AND ON ACCOUNT OF GENUINE REA SONS AND HAS BEEN ADEQUATELY EXPLAINED. ACCORDINGLY, IT WAS HIS SUBMISSION THAT IT SHOULD HAVE BEEN CONDONED. A PRA YER FOR REMAND OF THE ISSUE BACK TO THE FILE OF THE LD. COM MISSIONER WAS MADE. 3. THE LD. SR.DR WAS HEARD. 4. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL AVAILABLE ON RECORD. CONSIDERING PARA 2 AND 2.1 OF THE IMPUGNED ORDER, I FIND THAT THOUGH AN EXPLANATION H AS BEEN GIVEN, HOWEVER, CONSIDERING THE FACT THAT THE ASSES SEE WAS REQUIRED TO ADDRESS A DELAY OF 360 DAYS, THE EXPLAN ATION OFFERED, IT IS SEEN IS VERY CASUALLY WORDED. IN TH E CIRCUMSTANCES IT IS DEEMED APPROPRIATE TO DIRECT TH E ASSESSEE TO FILE A DETAILED EXPLANATION SUPPORTED B Y AN AFFIDAVIT. THE LD. AR AGREED THAT THE ASSESSEE SHAL L MAKE DUE ITA 1296 /CHD/2019 A.Y. 2012-13 PAGE 3 OF 3 COMPLIANCES IN THE EVENT OF A REMAND. THE LD. SR.D R AGREED TO THE REMAND BACK OF THE ISSUE TO THE LD. COMMISSI ONER (APPEALS). 5. IN THE LIGHT OF THE FACTS AS SET OUT HEREIN ABOV E, THE IMPUGNED ORDER IS SET ASIDE BACK TO THE FILE OF THE LD. COMMISSIONER (APPEALS) WITH THE DIRECTION TO THE AS SESSEE TO ADDRESS THE DELAY BY WAY OF A DETAILED EXPLANATION SUPPORTED BY WHATEVER EVIDENCES AVAILABLE IN SUPPORT OF THE C LAIMS. THE STATEMENTS MUST NECESSARILY BE SUPPORTED BY AN AFFIDAVIT OF THE ASSESSEE. THE LD. COMMISSIONER(APPEALS) SHAL L CONSIDER THE SAME AND THEREAFTER PROCEED TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 26 TH JUNE,2020. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( '* +, -, / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. # . / CIT 4. # . ( )/ THE CIT(A) 5. ,/0 1 , % 1 , 23405 / DR, ITAT, CHANDIGARH 6. 04 6$ / GUARD FILE '* # / BY ORDER, 7 ' / ASSISTANT REGISTRAR