Sri. S V Lakshmi Narayana (HUF), Bangalore V. Deputy Commissioner Of Income Tax, Circle- 7(2)(1), Bangalore

ITA 2083/BANG/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2572 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 30-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: PRAVEEN SHETTAR
• Keywords: Period of limitation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO. 2083 /BANG/20 1 9 ASSESSMENT YEAR : 2015-16 SRI S.V LAKSHMI NARAYANA (HUF), NO.6/1-104, 10 TH MAIN ROAD, JAYANAGARA, 3 RD BLOCK, BENGALURU-560 011. PAN AAFHS 0772 N VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-7(2)(1), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI PRAVEEN SHETTAR, C.A REVENUE BY : SHRI PRIYADARSHI MISHRA, ADD. CIT (DR) DATE OF HEARING : 21-06-2021 DATE OF PRONOUNCEMENT : 23-06-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AG AINST ORDER DATED 22/07/2019 PASSED BY LD.CIT(A)-7, BANGALORE F OR ASSESSMENT YEAR 2015-16. 2. AT THE OUTSET, THE LD.AR SUBMITTED THAT, THE APP EAL WAS DISMISSED BY LD.CIT(A) AS THERE WAS A DELAY OF 151 DAYS IN PREFERRING APPEAL BEFORE LD.CIT(A). IT WAS SUBMITTE D THAT ASSESSEE AT THE RELEVANT PERIOD DURING WHEN THE APPEAL WAS T O BE FILED, WAS HELD UP WITH MEDICAL EMERGENCY OF HIS DAUGHTER. IT HAS BEEN PAGE 2 OF 4 ITA NO.2083/BANG/2019 SUBMITTED THAT ASSESSEE HAD STOPPED ALL COMMERCIAL ASPECTS AS HE WAS BUSY TAKING CARE OF THE DAUGHTERS MEDICAL IS SUES. ASSESSEE HAS FILED THE DETAILS OF MEDICAL EMERGENCY CERTIFICATE AND THE TREATMENT UNDERTAKEN BY HEARST DAUGHTER DUR ING THE RELEVANT PERIOD BECAUSE OF WHICH THE APPEAL WAS FIL ED WITH A DELAY. 3. THE LD.DR COULD NOT CONTROVERT THE ABOVE SUBMISS IONS FILED BY ASSESSEE BEFORE US. 4. WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY LD.A R AND THE DOCUMENTS FILED IN SUPPORT. 5. FROM THE DETAILS FILED WE NOTE THAT ASSESSEES D AUGHTER HAD MET WITH AN ACCIDENT BECAUSE OF WHICH SHE WAS UNDER THE TREATMENT AT THE NEUROSCIENCES CLINIC. IT WAS BECAU SE OF THIS PERIOD THAT THE APPEAL COULD NOT BE FILED BY ASSESS EE WITHIN THE PERIOD OF LIMITATION THEREBY CAUSING A DELAY OF 151 DAYS BEFORE LD.CIT(A). WE ALSO ARE OF THE VIEW THAT ASSESSEE HA S NOT DELIBERATELY INTENDED TO FILE THE APPEAL BEFORE LD. CIT(A) BELATEDLY. RESPECTFULLY FOLLOWING THE RATIO LAID DOWN BY HONBLE SUPREME COURT IN CASE OF COLLECTOR, LAND ACQUISITION VS MST.KATIJI REPORTED IN 1987 SC 1353 , WE CONDONED THE DELAY OF 151 DAYS IN FILING APPEA L BEFORE THE LD.CIT(A). WE, ACCORDINGLY REMAND THE AP PEAL BACK TO LD.CIT(A) WITH A DIRECTION TO DECIDE THE ISSUES ON MERITS. ASSESSEE IS DIRECTED TO FILE ALL RELEVANT DOCUMENTS IN SUPPORT OF ITS CLAIM. THE LD.CIT(A) IS DIRECTED TO DECIDE THE ISSUE BY GRIEVING PROPER OPPORTUNITY TO ASSESSEE IN ACCORDANCE WITH L AW. PAGE 3 OF 4 ITA NO.2083/BANG/2019 ACCORDINGLY THE GROUNDS RAISED BY ASSESSEE STANDS A LLOWED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JUNE, 2021 SD/- SD/- (CHANDRA POOJARI) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 23 RD JUNE, 2021. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE