PRINCIPAL MEDICAL OFFICER, Dausa V. ITO(TDS), Alwar

ITA 212/JPR/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5150 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 04-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R A VERMAADDL CIT DR DHK
• Assessee Lawyers: K L MOOLCHANDAN I
• Keywords: Principle of natural justice

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 212/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 THE PRINCIPAL MEDICAL OFFICER GOVT. DISTRICT HOSPITAL DAUSA CUKE VS. THE ITO (TDS) ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: JPRP02397 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI K.L. MOOLCHANDANI, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY:SHRI R.A. VERMA,ADDL.CIT - DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12/07/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 15 /07/2016 VKNS'K@ ORDER PER BHAGCHAND, AM THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF THE LD. CIT(A), ALWAR DATED 01-12-2015 FOR THE ASSESSMEN T YEAR 2011-12 RAISING THEREIN FOLLOWING GROUND:- (1) THE LD. CIT(A) HAS ERRED IN TURNING DOWN THE APPLICATION OF DELAY IN FILING THE APPEAL WITHIN PR ESCRIBED TIME IGNORING THE PRINCIPLES OF EQUITY AND NATURAL JUSTICE WITHOUT APPRECIATING THE FACTS OF THE CASE IN RIGHT PERSPECTIVE. ITA NO. 212/JP/2016 PRINCIPAL MEDICAL OFFICER, DAUSA VS. ITO (TDS ), AL WAR . 2 (2) THE LOWER AUTHORITIES HAVE FACTUALLY ERRED IN C HARGING INTEREST OF RS. 44,142/- U/S 201(1)/ 201(1A) OF THE ACT WITHOUT APPRECIATING THE FACTS OF THE CASE IN RIGHT PERSPECTIVE. 2.1 AT THE OUTSET OF THE HEARING, THE LD. AR OF THE ASSESSEE PRAYED THAT THE ASSESSEE HAS BEEN DEPRIVED OFF BY THE LD. CIT(A ) IN EXPLAINING THE REASON FOR DELAY IN FILING THE APPEAL. HENCE, THE A SSESSEE WAS NOT PROVIDED SUFFICIENT OPPORTUNITY TO EXPLAIN THE REAS ONS OF DELAY IN FILING THE APPEAL. 2.2 THE LD. DR OPPOSED THE SUBMISSIONS OF THE LD. A R AND PRAYED TO SUSTAIN THE ORDER OF THE LD. CIT(A). 2.3 I HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. I FEEL THAT IN THE INTEREST OF JUSTICE THE OPPORTUNITY OF EXPLAINING THE REASON FOR DELAY IN FILING THE APPEA L SHOULD BE PROVIDED. I ALSO FEEL FROM THE SUBMISSION OF THE LD. AR THAT TH E DELAY IN FILING THE APPEAL WAS DUE TO TRANSFER OF DEALING CLERK TO OTHE R PLACE AND THE APPEAL WAS NOT FILED IN TIME. HENCE, IN VIEW OF THE DECISI ON OF HON'BLE APEX COURT IN THE CASE OF COLLECTOR, LAND ACQUISITION VS . MST. KATIJI AND OTHERS, 167 ITR 471, THE DELAY IS CONDONED. THUS, T HE GROUND NO. 2 OF THE APPEAL OF ASSESSEE IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE IT AFRESH AFTER PROVIDING REASONABLE OPPORTU NITY OF BEING HEARD AND ITA NO. 212/JP/2016 PRINCIPAL MEDICAL OFFICER, DAUSA VS. ITO (TDS ), AL WAR . 3 THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTIC AL PURPOSES AS INDICATED ABOVE. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 15 /07/ 2016 SD/- HKKXPUN ( BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 15/07/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE PRINCIPAL MEDICAL OFFICER, GOVT. DISTT. HOSPITAL, DAUSA 2. IZR;FKHZ@ THE RESPONDENT- THE ITO (TDS ), ALWAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 212/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR