Ms. P.Divya, CHENNAI V. ACIT, CHENNAI

ITA 1704/CHNY/2010

• Counselvise Citation: 170421714 RSA 2010
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 06-09-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 12-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N PRAKASH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER I.T.A.NO. 1704/MDS/2010 (ASSESSMENT YEAR : 2006-07) MS. P. DIVYA, NO.54, KASTHURI RANGAN ROAD, ALWARPET, CHENNAI 28. PAN AAFPD 3976 R VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CHENNAI 34. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI T.N.PRAKASH, JCIT DATE OF HEARING : 6 TH SEPTEMBER, 2011 DATE OF PRONOUNCEMENT : 6 TH SEPTEMBER, 2011 O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THIS APPEAL IS FILED BY THE ASSESSEE. THE RELEVANT ASSESSMENT YEAR IS 2006-07. THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I V, AT CHENNAI DATED 16.4.2010 AND ARISES OUT OF THE PENAL TY ORDER PASSED UNDER SEC.271(1)(C) OF THE INCOME-TAX ACT, 1 961. ITA 1704/10 :- 2 -: 2. WHEN THE MATTER WAS CALLED ON FOR HEARING, NOBOD Y WAS PRESENT FOR THE ASSESSEE. WE HEARD SHRI T.N.PRAKAS H, THE LEARNED JOINT COMMISSIONER OF INCOME-TAX APPEARING FOR THE REVENUE. THE COMMISSIONER OF INCOME-TAX (APPEALS) HAS DISMISSED THE APPEAL IN LIMINE ON THE GROUND OF LIM ITATION FOR THE REASON THAT THERE WAS A DELAY OF 15 DAYS IN FILING THE FIRST APPEAL BEFORE HIM. THE ASSESSEE HAD EXPLAINED BEFORE THE COMMISSIONER OF INCOME-TAX (APPEALS) THAT THE DELAY WAS CAUSED BECAUSE OF DISLOCATION OF THE COURIER SERVICE THROU GH WHICH THE DOCUMENTS WERE TRANSMITTED TO THE ASSESSEE AND HER AUDITORS. THE ASSESSEE IS A NON-RESIDENT. BUT THIS EXPLANATI ON WAS NOT ACCEPTABLE TO THE COMMISSIONER OF INCOME-TAX (APPEA LS). 3. WE CONSIDERED THE MATTER. THE ASSESSEE HAS EXPL AINED REASONABLY THE CAUSES OF DELAY IN FILING THE APPEAL BEFORE THE COMMISSIONER OF INCOME-TAX (APPEALS). MOREOVER, TH E DELAY IS NOMINAL, THAT OF 15 DAYS. IN THE INTERESTS OF JUST ICE, WE FIND THAT THE COMMISSIONER OF INCOME-TAX (APPEALS) OUGHT TO H AVE CONDONED THE DELAY AND DECIDED THE MATTER ON ITS ME RITS. 4. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE S ET ASIDE THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) A ND REMIT ITA 1704/10 :- 3 -: BACK THE FILE ON THE ROLLS OF THE COMMISSIONER OF I NCOME-TAX (APPEALS) WITH A DIRECTION TO CONDONE THE DELAY AND DISPOSE OF THE APPEAL ON MERIT. 5. IN RESULT, THIS APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING, ON TUESDAY, THE 6 TH OF SEPTEMBER, 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 6 TH SEPTEMBER, 2011 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR