Trust for Education Mankind Peace & Learnings, Ghaziabad V. JCIT, Ghaziabad

ITA 1792/DEL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6837 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 1
• Next Hearing Date: 12-07-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 30-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide belief

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-I: NEW DELHI BEFORE SHRI P.K.BANSAL, ACCOUNTANT MEMBER ITA NO.:- 1792/DEL /2015 ASSESSMENT YEAR: 2010-11 TRUST FOR EDUCATION MANKIND PEASE & LEARNINGS C/O AKHILESH KUMAR, ADVOCATE CHAMBER NO. 206-07, ANSAL SATYAM, RDC RAJ NAGAR, GHAZIABAD PAN AABTT5461H VS. JCIT RANGE 2 GHAZIABAD (APPELLANT) (RESPONDENT) O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSE E AGAINST THE ORDER OF THE LD. CIT(A) DATED 09.2.2015. 2. THE FIRST GROUND TAKEN BY THE ASSESSEE RELATES T O NOT CONDONING THE DELAY BY THE LD. CIT(A) AND THEREFORE NOT ADMIT TING THE DELAY OF THE ASSESEE AS BARRED BY LIMITATION. ASSESSEE BY : SHRI AKHILESH KUMAR, ADV. DEPARTMENT BY : SHRI DEEPAK GARG, SR. DR DATE OF HEARING 12 /07 /2016 DATE OF PRONOUNCEMENT 15 /07 /2 016 ITA NO. 1792/DEL/2015 2 3. I HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFU LLY CONSIDERED THE SAME. I NOTED THAT THE ASSESSSEE HAS FILED THE APPE AL IN THIS CASE BEFORE THE LD. CIT(A) NOT WITHIN THE PRESCRIBED TIME. THE APPEAL WAS FILED LATE AND FOR WHICH THE ASSESSEE HAS MOVED AN APPLICATION FOR CONDONATION OF THE DELAY ALONGWITH THE APPEAL DATED 08.10.2013. IN THE CONDONATION APPLICATION THE ASSESSEE HAS CLEARLY STATED THAT TH E APPEAL WAS TO BE FILED BY THE ASSESSEE ON 08.10.2013 WHILE THE SAME WAS TO BE FILED ON 21 ST APRIL, 2013. THE ASSESEE HAS GIVEN THE FOLLOWING R EASON :- DAYS OF PERIOD DELAY REASON FROM 22.04.2013 TO 03.10.2013 165 ASSESSEE COULD NOT FILE APPEAL TO FULL FILL HIS UNDERSTANDING OF SURRENDER WITH THE LD. AO BEING UNDER THE BONAFIDE BELIEF THAT OTHER SIDE WILL ALSO FULFILL HIS SIDE OF COMMITMENT. IN SUPPORT OF AFFIDAVIT OF ASSESSEE/ COUNSEL IS ENCLOSED. FROM 04.10.2013 TO 04.10.2013 0 I ORDER OF PENAL TY RECEIVED AND ASSESSEE BECAME AWARE ABOUT FAILURE OF SURRENDER AND RUSHED TO CONTACT COUNSEL FROM 05.10.2013 TO 07.10.2013 03 INCLUDING 2 HOL IDAYS ON 5/6LL1 OCT, 13 BEING SATURDAY / SUNDAY. STUDY OF MATTER / PREPARATION OF DRAFT/ FINALIZATION OF APPEAL ETC. DEPOSIT OF APPEAL FEE AND PREPARATION OF DELAY. SIGNING OF DOCUMENTS AND PREPARATION OF AFFIDAVITS FROM 08.10.2013 TO 08.10.2013 01 FILING THE APPE AL TOTAL 170 DAYS 4. IN MY VIEW THE REASONS FOR THE CONDONATION OF THE DELAY TAKEN BY THE ASSESSEE IS A SUFFICIENT CAUSE. FOR THE MISTAKE OF THE COUNSEL, ITA NO. 1792/DEL/2015 3 ASSESSEE CANNOT BE PENALISED. I THEREFORE CONDONE THE DELAY IN RESPECT OF THE APPEAL FILED BEFORE THE LD. CIT(A) AND SET A SIDE THE ORDER OF THE LD. CIT(A). THEREFORE THE APPEAL IS RESTORED TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION THAT THE LD. CIT(A) SHALL DECIDE T HE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFT ER GIVING PROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS S TATISTICALLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/07/2016. SD/- (P.K. BANSAL) ACCOUNTANT MEMBER DATED: 15/07/2016 VEENA COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI