Kamalkishore Sohanlal Goyal, Jalna V. Income-tax Officer,

ITA 1772/PUN/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0330 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMITRA BANERJI
• Keywords: Corroborative evidences; Non compliance; Condonation of delay
• Section: 143(3)

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE , BEFORE MS. SUSHMA CHOWLA, JM / ITA NO.1772/PN/2016 ! ' ' / ASSESSMENT YEAR : 2011-12 KAMALKISHORE SOHANLAL GOYAL, PROP: M/S. KAMAL UDYOG, PLOT NO.D-30, ADDL. MIDC AREA, JALNA. . / APPELLANT PAN: AAWPG1288L VS. THE INCOME TAX OFFICER, WARD 1(3), JALNA. . RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SMT. SUMITRA BANERJI DATE OF HEARING : 15.12.2016 / DATE OF PRONOUNCEMENT: 16.12.2016 # / ORDER PER SUSHMA CHOWLA, JM: THE PRESENT APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), AURANGABAD DA TED 01/12/2015 RELATING TO ASSESSMENT YEAR 2011 12 AGAINST ORDER PASSED U /S 143(3) OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT). ITA NO.1772/PN/2016 SHRI KAMALKISHORE SOHANLAL GOYAL 2 2. THE ASSESSEE HAS FILED THE PRESENT APPEAL AFTER THE DELAY OF 205 DAYS. THE REGISTRY HAD ISSUED A DEFECT NOTICE TO THE ASSE SSEE. 3. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 21/09/2016 AND THE SAME WAS ADJOURNED AT THE REQUEST OF THE LEARNED AU THORIZED REPRESENTATIVE FOR THE ASSESSEE. THE APPEAL, WAS FIXED FOR HEARIN G ON 06/10/2016 AND THEN ON 08/11/2016 AND 15/12/2016. THE APPEAL WAS ADJOURNE D AT THE REQUEST OF THE LEARNED AUTHORIZED REPRESENTATIVE ON EACH DATE OF H EARING. HOWEVER, ON THE APPOINTED DATE OF HEARING I.E.15/12/2016 NONE APPEA RED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION WAS MOVED FOR ADJOURNM ENT. THE PERUSAL OF RECORDS SHOW THAT THE ASSESSEE HAS FILED A APPLICAT ION FOR CONDONATION OF DELAY IN FILING THE APPEAL LATE. THE CONTENTION OF ASSES SEE IS THAT HE HAD RECEIVED THE ORDER OF CIT(A) DATED 01/12/2015, BUT DO NOT REMEMB ER THE DATE OF RECEIPT. HE CONTENDED THAT, BECAUSE OF HIS MEDICAL CONDITIONS H E DOES NOT REMEMBER ANYTHING. ONLY WHEN HIS SON RECEIVED A CALL FROM I NCOME TAX OFFICE FOR PAYMENT OF ARREARS, THEN HE SEARCHED AND WAS FIND T HE ORDER AND THE APPEAL WAS FILED. 4. ON THE PERUSAL OF RECORD IT IS APPARENT THAT THE ASSESSEE WAS ENGAGED IN CARRYING ON THE BUSINESS OF MANUFACTURING CUM TRADI NG IN FURNITURE AND SCRAP AS SOLE PROPRIETOR OF MS.KAMAL UDYOG. THE ASSESSEE FO R THE YEAR UNDER CONSIDERATION WAS CARRYING ON THE BUSINESS. THE SO N OF THE ASSESSEE ALONG WITH THE EMPLOYEE OF THE ASSESSEE HAD ATTENDED THE ASSESSMENT PROCEEDINGS AND PRODUCED THE BOOKS OF ACCOUNTS ETC,. THE APPEL LATE PROCEEDINGS WERE ALSO NOT ATTENDED PROPERLY AND ADJOURNMENTS WERE SOUGHT ON FRIVOLOUS GROUNDS. THE CLAIM OF THE ASSESSEE BEFORE THE CIT(A) WAS HIS MEDICAL AILMENTS, FOR ITA NO.1772/PN/2016 SHRI KAMALKISHORE SOHANLAL GOYAL 3 WHICH NO CORROBORATIVE EVIDENCES WERE FILED. THE A PPEAL OF THE ASSESSEE WAS DISMISSED BY THE CIT(A) ON THE GROUND OF NON COMPLI ANCE, FOLLOWING RATIO LAID DOWN IN ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT 22 3 ITR 480; MP). 5. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDON ATION OF DELAY ON ACCOUNT OF MEDICAL AILMENTS. THE DELAY IN FILING T HE PRESENT APPEAL IS CONDONED AND THE APPEAL IS DECIDED AFTER HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE. 6. IN THE ABOVE SAID BACKGROUND WHERE THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERITS OF THE ISSUES RAISED BY THE CIT(A), AND THE SAME HAS BEEN DISMISSED ON THE GROUND OF NON COMPLIANCE, IT IS DEEMED FIT THAT THE MATTER BE RESTORED TO THE FILE OF CIT(A) TO DECIDE THE SAME AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE SHALL CO- OPERATE AND FILE NECESSARY DETAILS BEFORE THE CIT(A ). THE MATTER IS SET ASIDE TO THE FILE OF CIT(A). THE GROUND NO.1 RAISED BY THE ASSESSEE IS THUS ALLOWED AND OTHER GROUNDS BECOME ACADEMIC. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED ON THIS 16 TH DAY OF DECEMBER, 2016. SD/- (SUSHMA CHOWLA) / JUDICIAL MEMBER / PUNE ; DATED : 16 TH DECEMBER, 2016 . S S . . G G . . R R ITA NO.1772/PN/2016 SHRI KAMALKISHORE SOHANLAL GOYAL 4 #$%&'()(& / COPY OF THE ORDER IS FORWARDED TO : THE APPELLANT; THE RESPONDENT; % % & () THE CIT(A)-1, AURANGABAD; % % & THE PR. CIT-1, AURANGABAD )*+ ,,-., % -. , , 0 1 22 / DR SMC, ITAT, PUNE; +34 5 / GUARD FILE. #! / BY ORDER 678 ,9 -: / SR. PRIVATE SECRETARY % -. , ITAT, PUNE