M/s Karnataka State Unorganized Workers Social Security Board , Bangalore V. The Income Tax Officer Ward-7(2)(3), Bangalore

ITA 138/BANG/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0710 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-06-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 12-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: SOUMYA K
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.138/BANG/2018 ASSESSMENT YEAR : 2013 14 KARNATAKA STATE UNORGANIZED WORKERS SOCIAL SECUIRTY BOARD, KARMIKA BHAVAN, BANNERGHATTA ROAD, NEW DIARY CIRCLE, BENGALURU-560 029. PAN AAALK 1133 A VS. THE INCOME-TAX OFFICER, WARD-7(2)(3), BENGALURU. ASSESSEE RESPONDENT ASSESSEE BY : SMT. SOUMYA K, ADVOCATE RESPONDENT BY : SHRI MANJEET SINGH, CIT DR DATE OF HEARING : 04-06-2020 DATE OF PRONOUNCEMENT : 15-06-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 21/09/2017 BY LD. CIT(A)-7, BANGALORE FOR ASS ESSMENT YEAR 2013-14. 2. AT THE OUTSET LD.AR SUBMITTED THAT, PRESENT APPE AL IS FILED WITH A DELAY OF 21 DAYS. AN AFFIDAVIT OF CHARTERED ACCOUNTANT FIRM THAT HANDLES CASE OF ASSESSEE HAS BEEN FILED TO EXP LAIN THE DELAY. IT HAS BEEN SUBMITTED THAT DUE TO THE REPRESENTATIV ES BEING HELD WITH COMPLICATIONS IN FILING GST DURING RELEVANT PERIOD/PREPARATION OF AUDIT REPORTS UNDER SECTION 4 4 A-B AND PAGE 2 OF 4 ITA NO.138/BANG/2018 ` PREPARATION OF FILING OF RETURNS, THE INTIMATIONS S ENT BY ASSESSEE WENT OUT OF SITE THEREBY CAUSING A DELAY. 3. WE HAVE PERUSED THE REASONS FOR DELAY. IN OUR OP INION THE DELAY DESERVES TO BE CONDONED DUE TO PRACTICAL DIF FICULTIES FACED BY REPRESENTATIVES OF ASSESSEE AND THAT THERE WAS N O INTENTION IN WHATSOEVER MANNER FOR THE DELAY CAUSED. 4. WE ACCORDINGLY CONDONE DELAY OF 21 DAYS IN FILIN G PRESENT APPEAL BEFORE THIS TRIBUNAL. 5. LD. AR FURTHER POINTED OUT THE FALLACY IN IMPUGN ED ORDER. REFERRING TO PARA 2.2 OF LD. CIT (A)S ORDER, IT WA S SUBMITTED THAT, ASSESSEE WAS REQUIRED TO FILE APPEAL BEFORE LD.CIT( A) ELECTRONICALLY W.E.F. 01/03/2016, WHEREAS ASSESSEE FILED PHYSICAL COPY OF FORM 35. IT IS ALSO BEEN RECORDED BY LD.CIT (A) THAT NO EFFORTS WERE MADE BY ASSESSEE TO FILE APPEAL ELECT RONICALLY SUBSEQUENT TO COMMUNICATION, THOUGH THE SAME WOULD HAVE RESULTED IN DELAY IN FILING THE APPEAL, NECESSITATI NG CONDONATION OF DELAY. LD.CIT(A) THEREFORE TREATED APPEAL FILED BY ASSESSEE ON 22/04/2016 AS INVALID. LD.AR AT THIS JUNCTURE SUBMI TTED THAT, INSTEAD OF DISMISSING THE APPEAL LD.CIT (A) DEALT W ITH THE ISSUES ON MERITS WHICH IS IN TOTAL CONTRADICTION TO THE OB SERVATIONS OF LD.CIT(A) IN PARA 2.2. 6. AT THIS JUNCTURE LD.SR.DR, SUBMITTED THAT THE IS SUE MAY BE SENT BACK TO LD.CIT(A). 7. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. 8. WE NOTE THAT, DURING RELEVANT PERIOD, ASSESSEE W AS SUPPOSED TO FILE APPEAL ELECTRONICALLY BEFORE LD.CI T(A). WE ALSO NOTE THAT LD.CIT(A) TREATED PHYSICAL COPY OF APPEAL FILED BY PAGE 3 OF 4 ITA NO.138/BANG/2018 ` ASSESSEE AS INVALID, HOWEVER DECIDED THE ISSUE ON M ERITS. WE ARE OF THE OPINION THAT LD.CIT(A) CANNOT BLOW HOT AND C OLD AT THE SAME TIME, BY, INVALIDATING PHYSICAL COPY OF APPEAL FILED BY ASSESSEE AND ALSO DECIDING THE ISSUE ON MERITS. 9. WE THEREFORE SET ASIDE THIS ISSUE BACK TO LD.CIT (A) FOR DECIDING THE ISSUE ON MERITS AFRESH, BY AFFORDING P ROPER OPPORTUNITY OF BEING HEARD TO ASSESSEE IN ACCORDANC E WITH LAW. ASSESSEE IS DIRECTED TO FILE THE APPEAL ELECTRONICA LLY. NEEDLESS TO SAY THAT THE DELAY IN FILING THE APPEAL ELECTRONICA LLY MAY BE CONDONED. ACCORDINGLY, GROUNDS RAISED BY ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. IN THE RESULT, APPEAL FILED BY ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JUNE 2020 . SD/- SD/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15/06/2020 /VMS/ COPY TO: 1. ASSESSEE 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL. BANGALORE