Cosmos Tradexim P.Ltd, New Delhi V. ITO, Ward-6(3), New Delhyi

ITA 181/DEL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4670 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 10-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI
• Keywords: Opportunity of being heard; Reasonable cause; Condonation of delay; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. T. S. KAPOOR , ACCOUNTANT MEMBER ITA NO. 181/DEL/2019 : ASSTT. YEAR : 2012 - 1 3 ITA NO. 182/DEL/2019 : ASSTT. YEAR : 2014 - 15 COSMOS TRADEXIM P. LTD., SHOP NO. 404, 4 TH FLOOR, 2634, PLOT NO. 249 - 250, BANK STREET, KAROL BAGH, NEW DELHI - 110005 VS INCOME TAX OFFICER, WARD - 6(3 ), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A AECC2807J ASSESSEE BY : SH. NIRBHAY M EHTA, ADV. REVENUE BY : SH. S. L. ANURAGI , SR. DR DATE OF HEAR ING: 30 . 05 .201 9 DATE OF PRONOUNCEMENT: 31 .05 .201 9 ORDER THESE ARE TWO APPEALS FILED BY ASSESSEE AGAINST THE S EPARATE ORDERS OF LD. COMMISSIONER OF IN COME TAX (APPEALS) - 2, NEW DELHI DATED 31.08.2016 AND 28.09.2018 RESPECTIVELY. 2. AT THE OUTSET, THE LD. AUTHORIZED REPRESENTATIVE INVITED OUR ATTENTION TO THE APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEALS AND SUBMITTED THAT ASSESSEE HAD NOT R ECEIVED THE COPY OF APPELLANT S ORDERS BY LD. CIT( A) AND ONLY AFTER A COMMUNICATION WAS RECEIVED F ROM OLD COUNSEL OF THE ASSESSEE, T HE ASSESSEE FILED APPLICATION FOR CERTIFIED COPIES OF THE ORDERS AND ONLY AFTER RECEIPT OF CERTIFIED COPIES WAS ABLE TO FILE THE APPEALS. THEREFORE, IT WAS PRAYED THAT THE DELAY HAS OCCURRED DUE TO REASONABLE CAUSE WHICH MAY BE CONDONED. ITA NO S. 181 & 182 /DEL /201 9 COSMOS TRADEXIM P. LTD. 2 3. THE LD. DEPARTMENTAL REPRESENTATIVE , ON THE OTHER HAND, T HOUGH OBJECTED TO THE CONDONA TION OF DELAY BUT SUBMITTED THAT THESE ARE EX - PART E ORDERS OF LD. CIT(A). 4 . AFTER HEARING BOTH THE PARTIES, I FIND THAT THE ASSESSEE HAS ENCLOSED CERTIFIED COPIES OF CIT(A) S ORDER IN THE MEMO OF APPEAL WHICH STRENGTHEN THE ARGUMENT OF ASSESSEE THAT THE ASSESSEE HAD NOT RECEIVED THE ORDER OF LD. CIT(A). MOREOVER, THE ASSESSEE HAD FILED DULY SIGNED AND NOTARIZED AFFIDAVITS DETAILING THEREIN THE REASONS FOR DELAY. MOREOVER, I FIND THAT ASSESSEE WILL NOT GAIN ANYTHING BY INTENTIONALLY DELAYING THE FILING OF APPEAL. THEREFORE, I CONDONED THE DELAY IN FILING THE APPEALS AND LD. AR WAS DIRECTED TO ARGUE ON MERITS. THE LD. AR STATED THAT THESE ARE AN EX - PARTE ORDER PASSED BY THE LD. CIT(A) AND THESE CAN BE SET ASIDE TO HIM FOR ADJUDICATION ON MERITS. THE LD. DR AGREED WITH THE PROPOSAL OF THE LD. AR. 5 . IN VIE W OF THE ABOVE, THE ORDERS PASSED BY LD. CIT(A) ARE SET ASIDE AND LD. CIT(A) IS DIRECTED TO HEAR THE APPEALS ON MERITS. NEEDLESS TO SAY THAT ASSESSEE WILL BE PROVIDED SUFFICIENT OPPORTUNITY OF BEING HEARD. 6 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES . (ORDER PRONOUNCED IN THE COURT ON 31 ST DAY OF MAY , 2019 AT NEW DELHI) SD/ - ( T. S. KAPOOR ) ACCOUN TANT MEMBER DATED: 31 /0 5 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR