Sri. Raja Reddy (HUF), Bangalore V. Asst.C.I.T., Bangalore

ITA 146/BANG/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6269 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-02-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 08-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KABILA
• Keywords: Period of limitation
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA 146/BANG/2016 ASSESSMENT YEAR : 2007 08 SHRI. S. RAJA (HUF), NO. 28, MAGRATH ROAD, BENGALURU 560 025. PAN NO : AACHS9825F VS. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 1, BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SMT. PRATIBHA. R, ADVOCATE RESPONDENT BY : SMT. KABILA, JCIT DR DATE OF HEARING : 0 5 - 02 - 2020 DATE OF PRONOUNCEMENT : 07 - 02 - 2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 11/12/15 PASSED BY LD. CIT (A) 7, BANGALORE FOR ASSESSMENT YEAR 2007 08. AT THE OUTSET LD. AR SUBMITTED THAT AS THERE WAS DELAY OF 1649 DAYS IN FILING APPEAL BEFORE LD. CIT (A) THE APPEAL WAS DISMISSED FOR WANT OF SUFFICIENT CAUSE. 2. LD. AR SUBMITTED THAT ASSESSEE WAS INVOLVED IN PROTRACLED LITIGATION AND THEREFORE COULD NOT FILE APPEAL BEFORE LD. CIT (A) WITHIN PERIOD OF LIMITATION. PAGE 2 OF 3 ITA 146/BANG/2016 A. Y : 2007 08 3. LD. DR STRONGLY OPPOSED CONDONATION OF DELAY. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGHT OF RECORDS PLACED BEFORE US. 4. IT HAS BEEN SUBMITTED THAT ASSESSEE HAD FILED A RECTIFICATION APPLICATION BEFORE LD. AO UNDER SECTION 154 OF THE ACT VIDE LETTER DATED 04-02-2010. HE SUBMITTED THAT LD. AO WHILE REFUSING RECTIFICATION ALSO INITIATED RECOVERY PROCEEDING BY ATTACHING BANK ACCOUNTS OF ASSESSEE AND BALANCE IN THE ACCOUNT WAS RECOVERED. HE SUBMITTED THAT IT WAS UNDER THESE REASONS THAT ASSESSEE WAS PREVENTED FROM FILING APPEAL WITHIN TIME AS HE WAS UNDER BONA FIDES BELIEF THAT THE RECTIFICATION APPLICATION UPON CONSIDERATION BY LD. AO WOULD BE ALLOWED. 5. IN OUR OPINION THERE WAS SUFFICIENT REASON IN NOT FILING APPEAL BEFORE LD. CIT (A) AND WE FIND THAT LD. CIT (A) SHOULD HAVE DECIDED THE APPEAL ON MERITS. WE ARE THEREFORE SENDING THE PRESENT APPEAL BACK TO LD. CIT (A) BY CONDONING THE DELAY OF 1649 DAYS. WE DIRECT LD. CIT (A) TO PASS A DETAILED ORDER ON MERITS OF THE ISSUES CONTESTED BY GRANTING PROPER OPPORTUNITY TO ASSESSEE OF BEING REPRESENTED IN ACCORDANCE WITH LAW. IN THE RESULT, APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH FEBRUARY, 2020. SD/- SD/- (A. K. GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 07 TH FEBRUARY, 2020. /MK/ PAGE 3 OF 3 ITA 146/BANG/2016 A. Y : 2007 08 COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL. BANGALORE. DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR 06-02-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 07 - 02 - 2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 07-02-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 07-02-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 07-02-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE 10-02-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON --- SR.PS 9. FILE SENT TO THE BENCH CLERK 10-02-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED SR.PS