Sri. J. M. Vrushabendraiah Mine Owner, Hospet V. The Deputy Commissioner of Income Tax, Circle-1, Bellary

ITA 1358/BANG/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1546 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 14-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M NARASIMHA RAJU
• Assessee Lawyers: SOUMYA K
• Keywords: Condonation of delay; TDS
• Section: 72; 13

Judgement Text

ITA NO. 1358 (B)/201 7 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B , BANGALORE BEFORE SHRI B.R.BASKARAN , ACCOUNTANT MEMBER AND S MT. BEENA PILLAI, JUDICAL MEMBER ITA NO. 1 3 58 (BANG)/201 7 (ASSESSMENT YEAR : 20 09 - 10 ) SHR J.M.VRUSHABENDRAIAH, MINE OWNER, BDCC BANK COLONY, MJ NAGAR, HOSPET. PAN NO. AA WPV6572E APPELLANT VS THE DEPUTY C OMMISSIONER OF INCOME TAX , CICLE - 1, BELLARY. RESPONDENT APPELLANT BY : S MT. SOUMYA, K. A DVOCATE REVENUE BY : SHRI M. NARASIMHA RAJU, J CIT DATE OF HEARING : 05 - 1 2 - 2019 DATE OF PRONOUNCEMENT : 13 - 12 - 2019 O R D E R PER SMT BEENA PILLAI , JUDICIAL MEMBER : PRESENT APPEAL S ARE FILED BY ASSESSEE AGAINST EX - PATE ORDER DATED 2 3 /0 3 /1 7 PASSED BY LD.CIT (A), GULBARGA FOR ASSESSMENT YEAR 20 09 - 1 0 . ITA NO. 1358 (B)/201 7 2 2. AT THE OUTSET, IT HAS BEEN SUBMITTED THAT ASSESSEE HAS FILED PRESENT APPEAL WITH A DELAY OF 8 DAYS BEFORE THIS TRIBUNAL . 2.2 LD.AR FILE D AFFIDAVIT OF ASSESSEE DATED 2 1 - 08 - 2019 , WHEREIN IT HAS BEEN STATED THAT ASSESSEE AGED 72 YEARS AND WAS SUFFERING FROM ACUTE HEPATITIS AND DIABETIS. HE HAS SUBMITTED THAT DUE TO ILL HEALTH ASSESSEE COULD NOT ATTEND DAY TODAY AFFAIRS OF WORK. IT HAS BEEN DEPOSED THAT IN THIS PROCES S APPEAL FILING WAS DELAYED BY 8 DAYS. 2.3 LD.AR THUS SUBMITTED THAT DUE TO GENUINE REASON AS STATED IN AFFIDAVIT, APPEAL COULD NOT BE FILED WITHIN TIME. 2.4 LD.SR.DR REFERRING TO AFFIDAVIT FILED BY ASSESSEE FOR CONDONATION OF DELAY SUBMITTED THAT ASSESSEE HAS NOT APPEARED BEFORE LD.CIT(A), AND THE CARELESS APPROACH SHOW THAT ASSESSEE IS NOT INTERESTED IN PERUSING THE APPEAL. HE THUS OPPOSED CONDONATION OF DELAY. 3. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGHT OF RECORDS PLACED BEFORE US. REASONS SUBMITTED BY ASSESSEE IN HIS AFFIDAVIT SUBMITTED BY LD.AR, IN OUR OPINION, NO PARTY SHOULD BE DENIED RIGHT OF BEING HEARD. THE CONTENTS OF AFFIDAVIT PLACED BEFORE US, REVEALS THAT THE DELAY IN FILING PRESENT APPEAL IS NOT WILLFUL. AT THE OUTSET, WE REFER TO THE PRINCIPLES THAT NEEDS TO BE KEPT IN MIND WHILE CONSIDERING AN APPLICATION FOR CONDONATION OF DELAY AS EMPHASISED BY HONBLE SUPREME COURT IN CASE OF COLLECTOR , LAND ACQUISITION VS MST. KATIJI & ORS. (1987) 167 ITR 471 . HONBLE SUPREME COURT EMPHASISED THAT SUBSTANTIAL JUSTICE SHOULD PREVAIL OVER TECHNICAL CONSIDERATION AND THAT A LITIGANT ITA NO. 1358 (B)/201 7 3 DOES NOT STAND TO BE BENEFITED BY LODGING THE APPEAL LATE. HONBLE SUPREM E COURT ALSO EXPLAINED THAT A PEDANTIC APPROACH SHOULD BE ADOPTED AND THE DOCTRINE MUST BE APPLIED IN A RATIONAL COMMONSENSE AND PRAGMATIC MANNER. KEEPING IN VIEW AFORESTATED PRINCIPLES AS LAID DOWN BY HONBLE SUPREME COURT AND HAVING REGARD TO CIRCUMSTANC ES EXPLAINED IN THE AFFIDAVIT, WE CONDONED DELAY IN FILING OF PRESENT APPEAL. AS LD.CIT(A) DISMISSED THE APPEAL WITHOUT DECIDING THE ISSUE ON MERITS, THE ISSUE DESERVES TO BE SET - ASIDE TO LD.CIT (A). 3.1 WE THEREFORE, CONDONE DELAY OF DAYS IN FILING PRES ENT APPEAL, SUBJECT TO PAYMENT OF RS.5,000/ - TO KARNATAKA CHIEF MINISTERS RELIEF FUND. LD.CIT(A) SHALL FIX DATE OF HEARING, ONLY UPON PRODUCTION OF RECEIPT ALONG WITH AFFIDAVIT OF PAYMENT HAVING ACTUALLY BEEN MADE BY ASSESSEE. IN THE RESULT, APPEALS FILE D BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 - 12 - 2019. SD/ - SD/ - ( B.R.BASKARAN ) ( BEENA P ILLAI ) ACCOUNTANT MEMB ER JUDICIAL MEMBER DATED: 13 - 12 - 2019 *AM COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR