JILA SAHAKARI KENDRIYA BANK MARYADIT, RAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 3(1), RAIPUR

ITA 149/RPR/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2710 (ITAT-RAIPUR)
• Duration Of Justice: 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 24-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SINGH
• Assessee Lawyers: R B DOSHI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.149/RPR/2018 ASSESSMENT YEAR : 2012-13 JILA SAHAKARI KENDRIYA BANK MARYADIT, OPP. LAL GANGA SHOPPING MALL, G.E. ROAD, RAIPUR (CG). VS. ACIT, CIRCLE- 3(1), RAIPUR (CG). PAN : AAAAJ2713L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R.B. DOSHI, CA DEPARTMENT BY : SHRI R. K. SINGH, DR DATE OF HEARING : 09-08-2018 DATE OF PRONOUNCEMENT : 09-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 04.06.2018 OF THE LD. CIT(A)- 1, RAIPUR (CG) RELATI NG TO ASSESSMENT YEAR 2012-13. 2. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT THE ASSESSEE IS A COOPERATIVE BANK AND FILED ITS RETURN OF INCOM E ON 31.03.2013 DECLARING TOTAL INCOME OF RS.10,29,000/-. THE ASSESSING OFFI CER, IN THE ORDER PASSED U/S 143(3) ON 09.03.2015, COMPLETED THE ASSESSMENT DETE RMINING THE TOTAL INCOME AT 2 ITA NO.149/RPR/2018 RS.17,21,65,866/-. HE SUBMITTED THAT THE LD. CIT(A ) DISMISSED THE APPEAL FILED BY THE ASSESSEE ON ACCOUNT OF DELAY IN FILING OF TH E APPEAL BY 11 DAYS. HE SUBMITTED THAT THE LD. CIT(A) CONDONED THE DELAY FO R 2 DAYS AND DISMISSED THE APPEAL FOR NOT EXPLAINING THE REMAINING 9 DAYS. HE SUBMITTED THAT IN THE INTEREST OF JUSTICE THE LD. CIT(A) SHOULD BE DIRECTED TO CON DONE THE DELAY AND DECIDE THE ISSUE ON MERIT BY PASSING A SPEAKING ORDER. 3. THE LD. DR OPPOSED THE ARGUMENTS AS ADVANCED BY THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE FIND THE LD. CI T(A) DID NOT CONDONE THE DELAY OF 9 DAYS OUT OF THE TOTAL DELAY OF 11 DAYS I N FILING OF THE APPEAL BY THE ASSESSEE. FURTHER, ALTHOUGH HE HAS DECIDED THE APP EAL ON MERIT BUT IT IS A VERY CRYPTIC ONE WITHOUT GIVING REASONS AS TO HOW THE AD DITIONS MADE BY THE ASSESSING OFFICER CAN BE SUSTAINED. CONSIDERING TH E TOTALITY OF THE FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DIRECT THE LD. CIT(A) TO CONDONE THE DELAY IN FILING OF THE APPEAL FILED BY THE ASSESSEE AND D ECIDE THE ISSUE ON MERIT BY PASSING A SPEAKING ORDER. NEEDLESS TO SAY, THE LD. CIT(A) SHALL DECIDE THE ISSUE AS PER FACT AND LAW AFTER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE HOLD AND DIRECT ACCORDINGLY. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. 3 ITA NO.149/RPR/2018 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 09 TH AUGUST, 2018. SD/- SD/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 09-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., RAIPUR. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY ITAT, RAIPUR