Sri.Anil Kumar, Ernakulam V. The ITO, Ernakulam

ITA 188/COCH/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77484 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 03-07-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 28-04-2014
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: R KRISHNAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND CHANDRA POOJ ARI, AM I.T.A. NO. 188/COCH/2014 ASSESSMENT YEAR : 2006-07 SHRI ANIL KUMAR, 17/369B, BHARANI, SANSKRIT COLLEGE ROAD, TRIPUNITHURA, ERNAKULAM. KOCHI-682 031. [PAN: AFIPK 0924Q] VS. THE INCOME TAX OFFICER, WARD- 2(2), KOCHI (ASSESSEE -APPELLANT) (REVENUE-RESPONDEN T) ASSESSEE BY SHRI R. KRISHNAN, CA REVENUE BY SMT. LATHA V.KUMAR, JR. DR DATE OF HEARING 03/07/2014 DATE OF PRONOUNCEMENT 18/07/2014 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THE APPEAL IS DIRECTED AGAINST THE ORDER DATED 02- 12-2013 PASSED BY THE LD. CIT(A)-II, KOCHI FOR THE ASSESSMENT YEAR 2006-0 7. THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL IS WI TH REGARD TO NON ADJUDICATION OF THE APPEAL ON THE REASON THAT THERE WAS DELAY OF 3 MONTHS, 14 DAYS IN FILING THE APPEAL BEFORE THE CIT(A). 2. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD . THE LD. AR SUBMITTED THAT THERE WAS A DELAY OF THREE MONTHS AND FOURTEEN DAYS IN FILING THE APPEAL BEFORE THE CIT(A). THE DELAY WAS UNINTENTIONAL AND IT WAS CAUSED ON ACCOUNT OF ILL-HEALTH OF THE CHARTERED ACCOUNTANT WHO IS REPRE SENTING THE CASE OF THE I.T.A. NO. 188 /COCH/2014 2 ASSESSEE AND THE MOTHER OF THE CHARTERED ACCOUNTANT WAS ALSO ILL AND LATER ON HE LOST HIS MOTHER AND BECAUSE OF THESE REASONS, HE FA ILED TO FILE THE APPEAL BEFORE THE CIT(A). CONSIDERING THE PLEA OF THE ASSESSEE, IN OUR OPINION, THE REASONS ADVANCED BY THE ASSESSEE ARE BONAFIDE. WE FIND TH AT THERE IS REASONABLE CAUSE FOR THE SAID FAILURE AND IN OUR OPINION, THERE IS G OOD AND SUFFICIENT REASONS TO CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE C IT(A) CONSIDERING THE ENTIRE FACTS OF THE CASE, WE CONDONE THE DELAY IN FILING T HE APPEAL BEFORE THE CIT(A) AND DIRECT THE CIT(A) TO ADMIT THE APPEAL AND DISPO SE OF THE APPEAL ON MERIT. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED ACCORDINGLY ON 18-07- 2014. SD/- SD/- (N.R.S.GANESAN) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 18TH JULY, 2014 GJ COPY TO: 1. SHRI ANIL KUMAR, 17/369B, BHARANI, SANSKRIT COLL EGE ROAD, TRIPUNITHURA, ERNAKULAM, KOCHI-682 031. 2. THE INCOME TAX OFFICER, WARD-2(2), KOCHI. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-II, KOCH I. 4. THE COMMISSIONER OF INCOME-TAX, KOCHI. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN