Mr. Syed Islail Quaadri, Bangaluru V. Ass. Commissoiner of Income tex, Bangaluru

ITA 1814/BANG/2018

• Counselvise Citation: [2018] 129 COUNSELVISE.COM (IT) 9985 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIDDAPPAJI R N CIT HEARD ON PR
• Keywords: Period of limitation; Reasonable cause; Assessment record

Judgement Text

ITA.1814/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A NO.1814/BANG/2018 (ASSESSMENT YEAR : 2009-10) SHRI. SYED ISMAIL QUADRI, FLAT NO.104, CHINNAR RESIDENCY, 152/2/2, WHEELER ROAD, FRASER TOWN, BENGALURU 560 005 .. APPELLANT PAN : AACPQ2858J V. ASST. COMMISSIONER OF INCOME-TAX (CPC), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. NARENDRA SHARMA, ADVOCATE REVENUE BY : SHRI. SIDDAPPAJI R. N., ADDL. CIT HEARD ON : 24.09.2018 PRONOUNCED ON : 28.09.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE PRESENT APPEAL IS FILED BY THE ASSESSEE, AGAIN ST THE ORDER OF THE CIT (A), MYSURU, DT.30.12.2016, FOR THE ASSE SSMENT YEAR 2009-10, ON THE FOLLOWING GROUNDS OF APPEAL ITA.1814/BANG/2018 PAGE - 2 02. BRIEF FACTS ARE, THE ASSESSEE HAS FILED THE RET URN OF INCOME AND THE CASE OF ASSESSEE WAS PROCESSED U/S.143(1) OF TH E ACT. THE INCOME OF THE ASSESSEE WAS ASSESSED BY TAKING THE W RONG FIGURE OF RS.15,00,500/- INSTEAD OF THE INCOME DECLARED BY TH E ASSESSEE AT RS.1,75,050/-. THE ASSESSEE FILED RECTIFICATION AP PLICATION TO ADOPT THE REPORTED FIGURE OF RS.1,75,050/-. HOWEVER THIS WAS NOT DONE BY THE REVENUE AND HENCE THE ASSESSEE FILED APPEAL BEF ORE THE CIT (A). 03. THE CIT (A) HAS DISMISSED THE APPEAL ON THE GRO UND OF THE APPEAL BEING FILED BEYOND THE PERIOD OF LIMITATION. 04. THE LD. AR SUBMITTED THAT THE ASSESSEE MOVED AN APPLICATION FOR CONDONATION OF THE DELAY IN FILING THE APPEAL, WHICH WAS ITA.1814/BANG/2018 PAGE - 3 OVERLOOKED BY THE CIT (A) AND THE APPEAL WAS DISMIS SED AS BARRED BY LIMITATION. 05. PER CONTRA, THE LD. DR RELIED ON THE ORDER PASS ED BY THE LOWER AUTHORITIES. 06. WE HAVE GONE THROUGH THE ORDER AND PERUSED THE RECORD. THE VIEW TAKEN BY THE CIT (A) IS ECCENTRIC AS IS CLEAR FROM PARA 5 OF THE ORDER OF THE CIT (A), WHEREIN THE CIT (A) HAD NOT E VEN NOTICED THE APPLICATION FILED FOR CONDONATION OF DELAY. PARA 5 READS AS UNDER : 5. AS PER THE APPEAL MEMO VERIFIED BY THE APPELLANT AND FILED IN FORM NO.35, THE DATE OF SERVICE OF THE RELEVANT NOT ICE OF DEMAND WHICH IS DISPUTED IN THIS APPEAL WAS 09/09/2011. B UT THE APPELLANT PREFERRED THIS APPEAL ONLY ON 23/11/2011, BEYOND THE STATUTORY TIME LIMIT OF THIRTY DAYS FOR FILING THE APPEAL. NO REASON WAS STATED FOR THE DELAY IN ORDER TO CONSIDER WHETH ER OR NOT THE APPELLANT WAS PREVENTED BY A REASONABLE CAUSE FROM PREFERRING THE APPEAL ON TIME. NO APPLICATION SEEKING CONDONA TION OF THE AFORESAID DELAY IS FOUND ON RECORD. THEREFORE, AFT ER DUE CONSIDERATION OF THE FACTS PERTAINING TO THE INORDI NATE DELAY IN FILING THE APPEAL, THE AFORESAID DELAY IS NOT CONDO NED AND THEREFORE, THE APPEAL IS NOT ADMITTED, AS PER LAW. MOREOVER THE ASSESSEES CASE WAS PROCESSED U/S.143( 1) WHEREBY INSTEAD OF THE INCOME DECLARED BY THE ASSESSEE OF R S.1,75,050/-, A WRONG FIGURE OF RS.15,00,500/-WAS TAKEN. EVEN ON T HIS GROUND THE MATTER IS REQUIRED TO BE ADJUDICATED BY THE LOWER A UTHORITIES. HOWEVER NEEDFUL HAS NOT BEEN DONE ON THE PRETEXT OF THE APPEAL BEING BARRED BY LIMITATION. IN OUR VIEW THE ASSESS EE HAS GIVEN A COGENT REASON FOR NOT FILING THE APPEAL WITHIN THE DUE TIME. WE REMIT THE MATTER BACK TO THE FILE OF THE CIT (A) WI TH A DIRECTION TO ITA.1814/BANG/2018 PAGE - 4 CONDONE THE DELAY IN FILING THE APPEAL AND DECIDE T HE ISSUE AFRESH AFTER CONSIDERING ALL THE DOCUMENTS FILED BY THE AS SESSEE AND THE ASSESSMENT RECORDS IN RESPECT OF ADOPTING THE WRONG FIGURE OF INCOME INSTEAD OF THE INCOME DECLARED BY THE ASSESS EE. 07. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DAY OF SEPTEMBER, 2018. SD/- (JASON P. BOAZ) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BENGALURU DATED : 28.09.2018 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.