Appeal details
Counselvise Citation
[2019] 118 COUNSELVISE.COM (IT) 8349 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 21 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
03-01-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
2013-2014
Appeal Filed On
13-07-2018
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . , , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./I.T.A. NO.2132/CHNY/2018 / ASSESSMENT YEAR : 2013-2014. SRI LAKSHMI NARAYAN EDUCATIONAL TRUST, 28/1, ADAGAPADI VILLAGE AND POST, DHARMAPURI TALUK AND DIST. 636 801. VS. THE INCOME TAX OFFICER, EXEMPTIONS WARD, 3, GANDHI ROAD, SALEM 636 007. [PAN AAMTS 6936P] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : SHRI. G. BASKAR, ADVOCATE $%! ' # /RESPONDENT BY : SHRI.GURU BASHYAM, IRS, JCIT. & ' ' () /DATE OF HEARING : 02-01-2019 *+ ' () /DATE OF PRONOUNCEMENT : 03-01-2019 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: IN THIS APPEAL FILED BY THE ASSESSEE, WHICH IS D IRECTED AGAINST AN ORDER DATED 20.06.2018 OF LD. COMMISSION ER OF INCOME TAX (APPEALS), SALEM, IT IS AGGRIEVED THAT LD. COMMIS SIONER OF INCOME TAX (APPEALS) DISMISSED ITS APPEAL, REFUSING TO CO NDONE A DELAY OF 537 DAYS. ITA NO. 2132/CHNY/2018 :- 2 -: 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT LD. COMMISSIONER OF INCOME TAX (APPEALS) HAD TAKEN A VI EW THAT ASSESSEE HAD FAILED TO FILE A CONDONATION PETITION. AS PER THE LD. AUTHORISED REPRESENTATIVE, ASSESSEE HAD ON 23.03.2016 FILED A DELAY OF CONDONATION PETITION. CONTENTION OF THE LD. AUTHO RISED REPRESENTATIVE WAS THAT LD. COMMISSIONER OF INCOME TAX (APPEALS) F AILED TO CONSIDER THIS PETITION. 3. PER CONTRA, LD. DEPARTMENTAL REPRESENTATIVE SUBMIT TED THAT NO REASONABLE CAUSE WAS SHOWN BY THE ASSESSEE FOR C ONDONING THE DELAY. ACCORDING TO HIM, LD. COMMISSIONER OF INCO ME TAX (APPEALS) WAS JUSTIFIED IN DISMISSING THE APPEALS FOR LATCHES . 4. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND PERUSE D THE ORDERS OF THE AUTHORITIES BELOW. LETTER DATED 23. 06.2016 FROM THE ASSESSEE ADDRESSED TO THE LD. COMMISSIONER OF INCO ME TAX (APPEALS) WHICH IS PLACED AT PAPER BOOK PAGE 18 IS REPRODUCE D HEREUNDER:- FROM SRI LAKSHMINARAYAN EDUCATIONAL TRUST, 281/1, ADAGAPAID VILLAGE L& POST - 636801, DHARMAPURI TALUK & DISTRICT. TO THE COMMISSIONER OF INCOME-TAX (APPEALS), 3,GANDHI ROAD, SALEM 636 007. ITA NO. 2132/CHNY/2018 :- 3 -: RESPECTED SIR, REF: AAMTS 6936P/2013-14 AN APPEAL IS BEING FILED AGAINST INTIMATION DATED 02-0 1-2015 ISSUED UNDER SECTION 143(1). A PETITION UNDER SECTION 154 FILED ON 28-03-2015 WA S REJECTED BY THE ASSESSING OFFICERS ORDER DATED 29.10.2015. ANOTHER INTIMATION DATED ON 27.04.2015 UNDER SECTIO N 154 HAS ALSO BEEN REJECTED BY AN ORDER DATED 29.10.2015 RECEIVED 02.11.2015. THE CAUSE OF ACTION FOR FILING AN APPEAL HAS THUS R ISEN ONLY ON 10.06.2016. ALTERNATE REMEDY WAS BEING SOUGHT AGAINST THE TAX DEMANDED. THERE WAS NO WIFULL DEFAULT IN NOT HAVI NG FILED THE APPEAL EARLIER. IT MAY THEREFORE PLEASE BE ACCEPTED THAT THE DELAY IN FILING THE APPEAL DUE TO SUFFICIENT CAUSE AND THE APPEAL A DMITTED. THANKING YOU, YOURS FAITHFULLY, FOR SRI LAKSHMINARAYANAN EDUCATIONAL TRUST, APPELLANT. SALEM 23.06.2016. CLAIM OF THE ASSESSEE WAS THAT ITS INCOME WAS LESS THAN E1,00,00,000/- AND ITS ONLY OBJECT WAS TO PROMOTE EDUCATION. AS PER THE ASSESSEE, EVEN IF REGISTRATION U/S.12AA OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) WAS NOT AVAILABLE, IT COULD STILL TAKE ADVANTAGE OF SECTION 10(23C)(IIIAD) OF THE ACT. AS SESSEE WAS ALSO PURSUING ON ALTERNATIVE REMEDY THROUGH A RECTIFIC ATION PETITION DATED 03.06.2016. CONSIDERING THE FACTS AND CIRCUMSTANCE S, WE ARE OF THE OPINION THAT DELAY OUGHT HAVE BEEN CONDONED. WE S ET ASIDE THE ITA NO. 2132/CHNY/2018 :- 4 -: ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), CONDONE THE DELAY OF 537 DAYS IN FILLING THE APPEAL BEFORE HIM, AND R EMIT THE CASE BACK TO HIS FILE FOR CONSIDERATION AFRESH ON MERITS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON THURSDAY, THE 3RD DAY OF JANUAR Y, 2019, AT CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) / JUDICIAL MEMBER ( . '#'$ ) (ABRAHAM P. GEORGE) % &' / ACCOUNTANT MEMBER - ' / CHENNAI . / DATED: 03 JANUARY, 2019. KV / ' $(0 1 2 1 ( / COPY TO: 1 . ! / APPELLANT 3. & 3( ( ) / CIT(A) 5. 167 $(8 / DR 2. $%! / RESPONDENT 4. & 3( / CIT 6. 79 :' / GF
