M/s. Rajchandra Medical Corporation, Ahmedabad V. The Income tax Officer,Ward-2(2), Ahmedabad

ITA 1315/AHD/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50541 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-08-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 02-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD TANWANI
• Assessee Lawyers: DEEPAK SONI
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : SMC BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M .) I.T.A. NO. 1315/AHD./2011 ASSESSMENT YEAR : 2005-2006 M/S. RAJCHANDRA MEDICAL CORPORATION, ABAD -VS- ITO, WARD-2(2), ABAD (PAN : AAEFR 7206D) (APPELLANT) (RESPONDEN T) APPELLANT BY : SHRI DEEPAK SONI, A.R . RESPONDENT BY : SHRI VINOD TANWANI, SR. D.R. DATE OF HEARING : 17.08.2011 DATE OF PRONOUNCEMENT : 19.08.2011 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 17.02.2011 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-XV I, AHMEDABAD IN APPEAL NO.CIT(A)-XVI.WD.2(2)/456/2009-10 DISMISSING THE AP PEAL OF THE ASSESSEE AS TIME- BARRED FOR THE ASSESSMENT YEAR 2005-2006. 2. AT THE TIME OF HEARING, ON BEHALF OF THE ASSESSE E, SHRI DEEPAK SONI APPEARED AND POINTED OUT THAT APPEAL BEFORE THE LD. CIT(A) WAS F ILED BY ANOTHER COUNSEL. HOWEVER, WRITTEN SUBMISSIONS WERE FILED BY HIMSELF. SHRI DEE PAK SONI WAS NOT AWARE OF THE FACT THAT APPEAL FILED BEFORE THE LD. CIT(A) WAS LATE BY MORE THAN 26 MONTHS. THIS DEFECT WAS ALSO NOT POINTED OUT BY THE LD. CIT(A). THE COUNSEL OF THE ASSESSEE POINTED OUT THAT THE ASSESSEE CAME TO KNOW ABOUT THIS DEFECT ONLY WHEN H E RECEIVED THE ORDER OF THE LD. CIT(A) DISMISSING THE APPEAL AS TIME-BARRED. ON THI S BASIS, HE CONTENDED THAT THE ORDER OF THE LD. CIT(A) BE SET ASIDE AND HE BE DIRECTED TO D ECIDE THE APPEAL OF THE ASSESSEE AFRESH. 2 ITA NO. 1315-AHD-2011 THE COUNSEL OF THE ASSESSEE ALSO ASSURED THAT BEFOR E THE LD. CIT(A) HE WILL FILE APPLICATION FOR CONDONATION OF DELAY. 3. ON THE OTHER HAND, SHRI VINOD TANWANI, APPEARING ON BEHALF OF THE REVENUE, OBJECTED TO THE AFORESAID PRAYER OF THE ASSESSEE ON THE GROUND THAT THE APPEAL PAPER WAS SIGNED BY THE ASSESSEE. THEREFORE, IT CANNOT BE SAI D THAT HE WAS NOT AWARE OF THE FACT THAT THERE WAS DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A). 4. HAVING HEARD BOTH THE SIDES, I HAVE CAREFULLY GO NE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. KEEPING IN VIEW THE FACTS NARRAT ED BEFORE ME, I AM OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE, IF THE IMPUGNED ORDE R OF THE LD. CIT(A) IS SET ASIDE AND ONE MORE OPPORTUNITY IS ALLOWED TO THE ASSESSEE TO FILE APPLICATION FOR CONDONATION OF DELAY BEFORE THE LD. CIT(A). THEREFORE, THE MATTER IS SET ASIDE TO THE FILE OF THE LD. CIT(A) AND HE WILL RE-DECIDE THE APPEAL OF THE ASSESSEE AFRESH , IN ACCORDANCE WITH LAW, AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I DIREC T ACCORDINGLY. 5. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 9.08.2011. SD/- (T.K. SHARMA) JUDICIAL MEMBER DATED : 19/08/2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED, 4) CIT CONCERNED, 5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD TALUKDAR/SR.P.S. 3 ITA NO. 1315-AHD-2011