M/s Prabhu Aastha Interprises Pvt. Ltd., Kanpur V. DY. Commissioner of Income Tax-V, Kanpur

ITA 2/LKW/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7163 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 02-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A. NO.02/LKW/2017 ASSESSMENT YEAR:2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.02/LKW/2017 ASSESSMENT YEAR:2011-12 M/S PRABHU AASTHA ENTERPRISES PVT. LTD., 123/778, FAZAL GANJ, KANPUR. PAN:AAECP 3166 D VS. DY.C.I.T.-V, KANPUR. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A)-III, KANPUR DATED 24/10/2016 PERTAINING TO A SSESSMENT YEAR 2011- 2012. IN THIS APPEAL THE ASSESSEE HAS RAISED THE F OLLOWING GROUNDS OF APPEAL: 1. THAT THE LEARNED CIT(APPEAL) HAS ERRED IN NOT A DMITTING THE APPEAL BY REJECTING THE REQUEST FOR CONDONATION OF DELAY. 2. THAT THE LEARNED CIT (APPEAL) HAS ERRED IN NOT CONSIDERING THE DIRECTOR OF THE COMPANY SIGNING AFF IDAVIT AS COMPETENT PERSON TO FILE AFFIDAVIT ALONGWITH APPLIC ATION FOR CONDONATION OF DELAY. 3. THAT THE LEARNED CIT (APPEAL) HAS ERRED IN NOT P ROVIDING PROPER OPPORTUNITY TO REMOVE THE DEFECT IF ANY IN F ILING OF AN APPEAL BEFORE HIM. APPELLANT BY SHRI ASHISH JAISWAL, ADVOCATE RESPONDENT BY SHRI C. K. SINGH, D.R. DATE OF HEARING 22/07/2019 DATE OF PRONOUNCEMENT 26 / 07 /201 9 I.T.A. NO.02/LKW/2017 ASSESSMENT YEAR:2011-12 2 2. AT THE OUTSET, LEARNED A. R. SUBMITTED THAT LEAR NED CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE AS NON MAINTAI NABLE BY HOLDING THAT THERE WAS A DELAY IN FILING THE APPEAL. LEARNED A. R. SUBMITTED THAT THE AFFIDAVIT OF THE DIRECTOR OF THE ASSESSEE COMPANY W AS ALSO FILED WHEREIN THE REASONS FOR DELAY IN FILING THE APPEAL WERE SUBMITT ED WHEREAS THE LEARNED CIT(A) DID NOT ACCEPT THE CONTENTIONS OF THE ASSESS EE AND THEREFORE, IT WAS PRAYED THAT CIT(A) MAY BE DIRECTED TO HEAR THE APPE AL ON MERITS. 3. LEARNED D. R., ON THE OTHER HAND, SUPPORTED THE ORDERS OF THE AUTHORITIES BELOW. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT LEARNED CIT(A) HAS NOT CONDONED THE DELAY IN FILING THE APPEAL AND HAS DISMISSED THE SAME WIT HOUT DISCUSSING THE ISSUE ON MERITS. WE FURTHER FIND THAT LEARNED CIT(A) HAS HELD THAT ORDER WAS SERVED ON THE ASSESSEE ON 26/03/2014 AND NOT ON 31/ 03/2014, AS DECLARED BY ASSESSEE IN FORM 35. THEREFORE, THERE IS A DELA Y OF SIX DAYS ONLY WHICH IS IMMATERIAL. THE ASSESSEE HAS FILED AN AFFIDAVIT OF THE DIRECTOR OF THE ASSESSEE COMPANY WHEREIN THE DIRECTOR HAS AFFIRMED THAT ORDER WAS RECEIVED ON 31/03/2014. THE CIT(A) SHOULD HAVE CON DONED THE DELAY AND SHOULD HAVE CONSIDERED THE APPEAL ON MERITS. THERE FORE, WE DIRECT THE CIT(A) TO HEAR THE APPEAL ON MERITS AFTER CONDONING THE DELAY, IF ANY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 26/07/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:26/07/2019 *SINGH I.T.A. NO.02/LKW/2017 ASSESSMENT YEAR:2011-12 3 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSISTANT REGISTRAR