Smt. Premilaben Nandubhai Patel, Ahmedabad V. The Income Tax Officer, Ward-5(1)(4), Ahmedabad

ITA 1835/AHD/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0642 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 24-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: S N DIVETIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SMT. PREMILABEN NANDUBHAI PATEL, 7, GANESH KUNJ BUNGALOWS, OPP. KAMESHWER BUNGALOWS, GHATLODIYA, AHMEDABAD PAN: AUGPP3197F (APPELLANT) VS THE IT O , WARD - 5(1)(4) , AHMEDABAD (RESPONDENT) REVENUE BY : S H RI LALIT P. J AIN , SR. D . R. ASSESSEE BY: SHRI S.N. DIVETIA, A.R. DATE OF HEARING : 14 - 03 - 2 018 DATE OF PRONOUNCEMENT : 2 8 - 09 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSESSEE S APPEAL FOR A. Y. 2011 - 12 , ARI SES FROM ORDER OF THE CIT(A) - 5, AHMEDABAD DATED 09 - 07 - 2 018 , IN PROCEEDINGS UNDER SECTION 271(1 ) (C) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE SOLITARY GROUND OF APPEAL OF THE ASSESSEE IS AGAINST THE DECISION OF LD. CI T(A) OF DISMISSING THE APPEAL OF THE ASSESSEE ON THE GROUND THAT ASSESSEE FAILED TO EXPLAIN THE DELAY OF 32 DAYS IN FILING THE APPEAL. I T A NO . 1835 / A HD/20 18 A S S ESSMENT YEAR 2011 - 12 I.T.A NO. 1835 /AHD/20 18 A.Y. 2011 - 12 PAGE NO SMT. PREMILABEN NANDUBHAI PATEL VS. IT O 2 3. THE BRIEF FACT OF THE CASE IS THAT IN THI S CASE THE ASSESSING OFFICER HAS PASSED PENALTY ORDER U/S. 271(1)(C) OF THE ACT O N 30 TH MARCH, 2017. AGAINST THE ORDER OF THE ASSESSING OFFICER THE ASSESSEE HAS FILED APPEAL BEFORE THE LD CIT(A). DURING THE COURSE OF APPELLATE PROCEEDINGS THE LD. CIT (A) NOTICED THAT THERE WAS DELAY IN FILI NG OF APPEAL BY THE 32 DAYS AND THE ASSESSEE HA D NO T MADE ANY PRAYER FOR CONDON ING THE DELAY . T HEREFORE , THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE AND HELD THAT THE SAME WAS NOT MAINTAINABLE IN VIEW OF THE PROVISION OF SECTION 249(2) OF THE IT ACT. 4. DURING THE COURSE OF APPELLATE PROCEEDING S BEFORE US, THE LD. COUNSE L SUBMITTED THAT THE DELAY IN FILING THE APPEAL WAS NOT BROUGHT TO THE NOTICE OF THE ASSESSEE EITHER AT THE TIME OF FILING OF APPEAL OR DURING THE COURSE OF HEARIN G ON 28 TH JUNE, 2008 THEREFORE THE SAME REMAINED UNEXPLAINED. IT WAS FURTHER SUBMITTED THAT THE ASSESS MENT ORDER WAS PASSED ON 29 TH MARCH, 2017 A GAINST WHICH THE APPEAL WAS REQUIRED TO BE F I LED ON OR BEFORE 27 TH APRIL, 2017 WHEREAS IT WAS FILED ON 29 TH MAY, 2 017 RESULTING INTO DELAY OF 32 DAYS. IT IS EXPLAINED THAT AFTER RECEIVING THE IMPUGNED ORDER THE ASSESSEE HA S HANDED THE SAME I MMEDIATELY TO HE R CONSULTANT WHO HAS COMMITTED DELAY IN FILING THE APPEAL AS HE WAS UNDER THE I MPRESSION THAT THE APPEAL W AS TO BE FILED WITHIN 60 DAYS. ON THE OTHER HAND, THE LD. DEPARTMENTAL REPRESENTATIVE HAS SUPPORTED THE ORDER OF LD. CIT(A). 5 . WE HAVE H EARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD CAREFULLY. WE HAVE ALSO GONE THROUGH THE AFFIDAVIT OF THE ASS ESSEE FILED DURING THE COURSE OF APPELLATE PROCEEDINGS EXPLAINING THAT ASSESSEE S C.A. SHRI BA KSHI HAD CARDIAC ATTAC K THEREFORE, APPEAL FILING MATTER WAS HANDED OVER TO ANOTHER CA SHRI ASHOKBHAI WHO HAS COMMITTED DELAY IN FILING THE APPEAL AS HE WAS U NDER THE IMPRESSION THAT THE APPEAL WAS TO BE WITHIN 60 DAYS. AFTER PERUSAL OF THE MATERIAL ON RECORD, IT APPEAR S THAT THE RE WAS BONA FIDE REASON FOR DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) BY 32 DAYS AS CITED SUPRA IN THIS ORDER . I.T.A NO. 1835 /AHD/20 18 A.Y. 2011 - 12 PAGE NO SMT. PREMILABEN NANDUBHAI PATEL VS. IT O 3 CONSIDERIN G THE ABOVE FACTS AND MATERIAL WE RESTORE THIS APPEAL OF THE ASSESSEE TO THE FILE OF LD. CIT(A) FOR DECIDING A AFRESH ON MERIT AFTER AFFORDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. ACCORDING , THE APPEAL OF THE ASSESEE IS ALLOWED FOR STATISTICAL PURPOSES. 6 . IN THE RESULT , THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 28 - 09 - 201 8 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 28 /09 /2018 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,