Rupashree Das, Bhubaneswar V. ITO, Bhubaneswar

ITA 182/CTK/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7609 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-10-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 20-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUVENDU DUTTA
• Assessee Lawyers: P C SETHI
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK SMC BENCH, CUTTACK BEFORE SHRI N. S SAINI, ACCOUNTANT MEMBER ITA NO. 182/CTK/2014 ASSESSMENT YEAR : 2006 - 07 RUPASHREE DAS, PLOT NO.22, MADHUSUDAN NAGAR, BHUBANESWAR. VS. ITO, WARD - 1(1), BHUBANESWAR. PAN/GIR NO. AD;[D 3110 E (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI P.C.SETHI REVENUE BY : SHRI SUVENDU DUTTA, DR DATE OF HEARING : 05 /10/ 2016 DATE OF PRONOUNCEMENT : 05 /10/ 2016 O R D E R THIS I S AN APPEAL FILED BY THE ASSESSEE AGA INST THE ORDER OF CIT(A) - BERHAMPUR, DATED 21.2.2014 FOR THE ASSESSMENT YEAR 2006 - 07. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. THAT, THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT CONDONING THE DELAY AND DISMISSED THE APPE AL FILED BY THE APPELLANT AND FOR WHICH THE DELAY IS LIABLE TO BE CONDONED BY THE HON'BLE ITAT. 2. THAT, THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT QUASHING THE ORDER WHICH IS PASSED ON A NOTICE U/S 143(2) OF THE INCOME - TAX ACT, 1961 (HERE INAFTER REFERRED AS 'THE ACT') BASING UPON THE EXTRANEOUS REASONS AND WITHOUT APPLICATION OF MIND. 2 ITA NO. 182/CTK/2014 ASSESSMENT YEAR : 2006 - 07 3. THAT, THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT DELETING THE DISALLOWANCES OF EXPENSES MADE IN THE ORDER U/S 143(3) OF THE ACT ON ESTIMA TE BASIS. 4. THAT, THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT DELETING THE DISALLOWANCES OF EXPENSES ON ESTIMATE BASIS IN CONSEQUENCE TO ORDER U/S 263 READ WITH SECTION143(3) OF THE ACT. 5. THAT, THE LEARNED CIT (A) HAS COMMITTED SERI OUS ERROR IN NOT DELETING THE DISALLOWANCES OF THE EXPENSES ON ESTIMATE BASIS TO THE BEST JUDGMENT BY THE LEARNED ASSESSING OFFICER WITHOUT INVOKING SECTION 145(3) OF THE ACT. 6. THAT, THE LD CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT DELETING THE DISALLOW ANCE OF EXPENSES UNDER THE HEAD SALARY AND WAGES AMOUNTING TO RS. 4,88,047/ - WHICH IS EXCESSIVE, UNREASONABLE AND FOR WHICH SAME IS LIABLE TO BE DELETED. 7. THAT, THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT DELETING THE DISALLOWANCES UNDE R THE HEAD CONVEYANCE REIMBURSEMENT AMOUNTING TO RS. 85,402/ - WHICH IS EXCESSIVE, UNREASONABLE. 8. THAT, THE LEARNED CIT (A) HAS COMMITTED SERIOUS ERROR IN NOT DELETING THE ADDITION OF RS. 14,074/ - WHICH HAS BEEN DONE WITHOUT APPLICATION OF MIND AND FOR WHICH SAME IS LIABLE TO BE DELETED. 9. THAT THE APPELLANT MAY ADD, ALTER, AMEND, MODIFY OR WITHDRAW ANY OF THE GROUNDS AT THE TIME OF HEARING OF THE MATTER WITH THE LEAVE OF THE HON'BLE TRIBUNAL. 3. AT THE TIME OF HEARING, LD A.R. OF THE ASSE SSEE SUBMITTED THAT THE LD CIT(A) HAS NOT CONDONED THE DELAY IN FILING THE APPEAL BEFORE HIM WHICH WAS BARRED BY LIMITATION BY 7 DAYS AND DISMISSED THE APPEAL OF THE ASSESSEE. HE SUBMITTED THAT THE ORDER OF ASSESSMENT WAS SERVED ON THE FATHER - IN - LAW OF T HE ASSESSEE ON 31.12.2011 WHO IS MORE THAN 80 YEARS OLD. DURING THE PERIOD FROM 28.12.2011 TO 27.2.2012, THE ASSESSEE WAS OUT OF STATION AND HAD GONE TO BANGALORE TO TAKE CARE OF THE NEWLY BORN MALE CHILD OF HER NEPHEW. THEREFORE, THE APPEAL COULD NOT B E FILED BY THE ASSESSEE IN TIME. HE, THEREFORE, PRAYED THAT THE DELAY MAY BE CONDONED AND THE MATTER BE RESTORED BACK TO THE FILE OF THE LD CIT(A) FOR ADJUDICATING THE SAME ON MERIT. ON THE OTHER HAND, LD D.R. SUPPORTED THE ORDER OF THE LD CIT (A). 3 ITA NO. 182/CTK/2014 ASSESSMENT YEAR : 2006 - 07 4. AF TER HEARING THE RIVAL SUBMISSIONS AND PERUSING THE MATERIAL ON RECORD, I AM OF THE CONSIDERED VIEW THAT IN THE INTEREST OF SUBSTANTIAL JUSTICE, THE DELAY IN FILING OF THE APPEAL BEFORE THE LD CIT(A) BY 7 DAYS BY THE ASSESSEE SHOULD BE CONDONED AND THE MATT ER SHOULD BE HEARD ON MERIT BY THE LD CIT (A). I, THEREFORE, CONDONE THE DELAY IN FILING THE APPEAL BY THE ASSESSEE BEFORE THE LD CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF THE LD CIT(A) TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO BOTH THE PARTIES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05 /10/2016 IN THE PRESENCE OF PARTIES. SD/ - ( N. S SAINI) A CCOUNTANT MEMBER CUTTACK; DATED 05 /10 /2016 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, ASST.REGISTRAR, ITAT, CUTTACK 1. THE APPELLANT : RUPASHREE DAS, PLOT NO.22, MADHUSUDAN NAGAR, BHUBANESWAR 2. THE RESPONDENT :ITO, WARD - 1(1), BHUBANESWAR. 3. THE CIT(A), B ERHAMPUR 4. CIT , BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//