M/s. GMR Airports Limited, Bangalore V. Deputy Commissioner Of Income Tax, CPC, Bangalore

ITA 1550/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6744 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-12-2019
• Assessment Year: 2016-2017
• Appeal Filed On: 26-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 1 550 /BANG/201 9 ASSESSMENT YEAR : 20 1 6 - 1 7 M/S. GMR AIRPORTS LTD., SKIP HOUSE, MUSEUM ROAD, BENGALURU 560 02579. PAN : AAACM 7791 H VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, JURISDICTIONAL OFFICER DCIT, CIRCLE 3(1)(2), BENGALURU . APPELLANT RESPONDENT ASSESSEE BY : SHRI. JAGADISH, CA REVENUE BY : SHRI. ANURAG SRIVASTAVA, CIT(DR)(ITAT), BENGALURU DATE OF HEARING : 02 . 1 2 .201 9 DATE OF PRONOUNCEMENT : 07 . 0 2 .20 20 O R D E R PER A. K. GARODIA, AM: THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A) - 3, BENGALURU, DATED 24.05.2019 FOR ASSESSMENT YEAR 2016-17. IN ADDITION TO VARIOUS GROUNDS RAISED BY THE ASSESSEE ON MERIT, THIS IS ONE OF THE GROUND RAISED BY THE ASSESSEE BEFORE US THAT LEARNED CIT(A) HAS ERRED IN NOT CONDONING THE DELAY IN FILING THE APPEAL. 3. IN THE COURSE OF HEARING, LEARNED AR OF THE ASSESSEE SUBMITTED THAT IN PAR 4.1 OF HIS ORDER, THE LEARNED CIT(A) HAS NOTED ABOUT VARIOUS CONTENTIONS RAISED BY THE ASSESSEE BEFORE HIM IN RESPECT OF CONDONATION OF DELAY. HE FURTHER POINTED OUT THAT IN THE SAME PARA, IT IS NOTED BY THE CIT(A) THAT THE DELAY WAS OF 79 DAYS ONLY AND HENCE, IN THE INTEREST OF JUSTICE, THIS SMALL DELAY SHOULD BE CONDONED. IN THE COURSE OF HEARING OF THE PRESENT CASE, THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THIS SMALL DELAY OF 79 SHOULD BE CONDONED AND THE MATTER BE RESTORED BACK TO THE FILE OF CIT(A) FOR A DECISION ON MERIT. ITA NO. 1550/BANG/2019 PAGE 2 OF 2 3. HE PLACED RELIANCE ON THE JUDGMENT OF HONBLE APEX COURT RENDERED IN THE CASE OF COLLECTOR LAND ACQUISITION VS. MST KATIJI & ORS. 167 ITR 471 (SC). LEARNED DR SUBMITTED THAT THERE WAS NO REASONABLE CAUSE FOR DELAY. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT IT IS HELD BY THE HONBLE APEX COURT IN THE CASE OF COLLECTOR LAND ACQUISITION VS. MST KATIJI & ORS. (SUPRA) THAT WHEN SUBSTANTIAL JUSTICE AND TECHNICAL CONSIDERATIONS ARE PITTED AGAINST EACH OTHER, CAUSE OF SUBSTANTIAL JUSTICE DESERVES TO BE PREFERRED FOR THE OTHER SIDE CANNOT CLAIM TO HAVE VESTED RIGHT IN INJUSTICE BEING DONE BECAUSE OF A NON-DELIBERATE DELAY. RESPECTFULLY FOLLOWING THIS JUDGMENT, WE CONDONE THE DELAY IN FILING OF APPEAL BEFORE CIT(A) AND RESTORE THE MATTER TO THE FILE OF CIT(A) FOR FRESH DECISION ON MERIT, AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. IN VIEW OF THIS, NO ADJUDICATION ON MERIT IS CALLED FOR AT THIS PRESENT STAGE AND WE MAKE NO COMMENT ON MERIT. 5. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- BANGALORE. DATED: 07 TH FEBRUARY, 2020. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE. (PAVAN KUMAR GADALE) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER