Sri.V.P. Mohammed Haneefa, Palakkad V. The ITO, Palakkad

ITA 158/COCH/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 4029 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 06-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

ITA NO . 158/C/2016 & SP NO.31/C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM ITA NO 158 /COCH/2016 (A SST YEAR 2009 - 10 ) & STAY PETITIN NO. 31/COCH/2016 SHRI V P MOHAMMED HANEEFA 6/ 29C AMS COMPLEX V K KADDAVU NHJANGATTIRY(PO) PALAKKAD 679 311 VS THE INCOME TAX OFFICER WARD 2 PALAKKAD ( APPELLANT /APPLICANT ) (RESPONDENT /RESPONDENT ) PAN NO. AAYPM8632J ASSESSEE BY SH SIVADAS CHETTOOR REVENUE BY SH A DHANARAJ SR DR DATE OF HEARING 11 TH AUG 2016 DATE OF PRONOUNCEMENT 11 TH AUG 2016 ORDER PER GEORGE GEORGE K, JM; THIS APPEAL, AT THE INSTANT OF THE ASSESSEE, IS DIRECTED AGAINST THE CIT (A)S ORDER DATED 22 ND JAN 2016. THE RELEVANT ASSESSMENT YEAR IS 20 09 - 10 . THE ASSESSEE HAS ALSO FILED STAY PETITION SEEKING STAY O F RECOVERY OF THE OUTSTANDING AMOUNT OF RS. 5,26,130/ - . 2 AT THE TIME OF HEARING, THE LD COUNSEL FOR THE ASSESSEE DID NOT PRESSED THE STAY PETITION AND MADE A REQUEST FOR WITHDRAWAL OF THE SAME. ACCORDINGLY, WE DISMISS THE STAY PETITION FILED BY THE ASSESSEE, AS WITHDRAWN. ITA NO . 158/C/2016 & SP NO.31/C/2016 2 3 AS REGARDS THE APPEAL, WE NOTICE THAT THE CIT(A) HAD DISMISSED THE APPEAL OF THE ASSESSEE INLIMINE FOR THE REASONS THAT DELAY CONTONATION PETITION FILED BY THE ASSESSEE IS WITHOUT ANY REASONABLE CAUSE . IN FACT, THE ASSESSEE HAD FILED THE DELAY PETITION BEFORE THE CIT(A) ONLY ON LAST DATE OF HEARING I.E ON 12.1.2016 . FURTHER, WE NOTICE THAT THE ASSESSEE WAS NOT GIVEN AN OPPORTUNITY TO EXPLAIN THE REASONS STATED IN THE DELAY CONDONATION PETITION . HENCE , IN THE INTEREST OF JUSTICE AND EQUI TY, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE GIVEN ADEQUATE OPPORTUNITY OF BEING HEARD WITH REGARDS TO THE REASONS STATED IN THE DELAY CONDONATION PETITION. THEREFORE, T HE CONDONATION PETITION FILED B Y THE ASSESSEE , BEFORE THE C IT (A) , IS RESTORED . T HE ASSESSEE SHALL BE GIVEN REASONABLE OPPORTUNITY TO EXPLAIN THE REASONS FOR THE DELAY IN FILING THE APPEAL BEFORE THE CIT(A). IT IS ORDERED ACCORDINGLY. 4 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 5 TO SUM - UP, T HE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE ; WHEREAS THE STAY PETITION BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 1 1 TH DAY OF AUG 201 6 SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 11 TH AUG 2016 RAJ* ITA NO . 158/C/2016 & SP NO.31/C/2016 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN