Sri Prakash Kumar, Ranchi V. ITO,Ward-1(3), Ranchi

ITA 18/RAN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1761 (ITAT-RANCHI)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 18-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P.K. MONDAL
• Assessee Lawyers: ALOK SHARAN PRASAD
• Keywords: Reasonable cause
• Section: 201; 20

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , RANCHI , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 18 / RAN /20 1 9 ( / ASSE SSMENT YEAR : 20 1 5 - 20 1 6 ) PRAKASH KUMAR, H - 347(A), ADARSH NAGAR, DHURWA, RANCHI, JHARKHAND - 834004 VS. ITO - 1(3), RANCHI ./ ./ PAN/GIR NO. : DEEPK 3128 F ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI ALOK SHARAN PRASAD, CA WITH DIPENDRA KUMAR , ADVOCATE /REVENUE BY : SHRI P.K.MONDAL , DR / DATE OF HEARING : 2 1 / 0 5 /201 9 / DATE OF PRONOUNCEMENT 21 / 0 5 /201 9 / O R D E R THIS APPE AL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI , JHARKHAND, DATED 31.10.2018 PASSED IN FIRST APPEAL NO. CIT(A), RANCHI/10089/2017 - 18 FOR THE ASSESSMENT YEAR 201 5 - 201 6 . 3. AT THE OUTSET, LD. AR SUBMITTED TH AT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE AS THE APPEAL OF THE ASSESSEE WAS BARRED BY LIMITATION OF 5 DAYS. LD.AR FURTHER SUBMITTED THAT THE ASSESSEE IN COLUMN NO.15 OF THE FORM NO.35 HAS SUBMITTED THE REASONABLE CAUSE WITH RESPECT TO CONDONAT ION OF DELAY STATING THEREIN THAT DUE TO TECHNICAL DIFFICULTY IN ONLINE SUBMISSION OF THE FORM, H OWEVER, WITHOUT CONSIDERING THE SAME, THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE. ITA NO. 18 / RAN /201 9 2 THEREFORE, THE LD. AR PRAYED FOR AN OPPORTUNITY TO REPRESENT ITS C ASE BEFORE THE CIT(A). 4. ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES. 5. I HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL . I FIND THAT THE LD. CIT(A) WHI LE DEALING WITH THE APPEAL OF THE ASSESSEE HAS OBSERVED THAT THE APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE AS THERE IS 5 DAYS DELAY IN FILING THE APPEAL. HOWEVER, FROM THE APPELLATE ORDER, I FIND THAT THE CIT(A) IN PARA 4.1 OF THE ORDER, HAS OBSERVED THAT THE ASSESSEE IN COLUMN NO.15 OF FORM NO.35, THE ASSESSEE HAS MENTIONED THE REASONABLE CAUSE FOR CONDONATION OF DELAY. CONSIDERING THE PRAYER OF THE LD. AR FOR THE ASSESSEE AND TO RENDER THE SUBSTANTIAL JUSTICE AND LOOKING TO THE FACTS OF THE CASE, I COND ONE THE DELAY OF 5 DAYS IN FILING THE APPEAL BEFORE THE CIT(A) AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION OF THE APPEAL TO BE FILED PROPERLY IN FORM NO.35, AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING TO THE A SSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) IN EARLY DISPOSAL OF THE CASE. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 21 / 05 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER / RANCHI ; DATED 21 / 05 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. ITA NO. 18 / RAN /201 9 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, RANCHI 1. / THE APPELLANT - . PRAKASH KUMAR, H - 347(A), ADARSH NAGAR, D HURWA, RANCHI, JHARKHAND - 834004 2. / THE RESPONDENT - ITO - 1(3), RANCHI 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//