Shree Chamundeshwari Souharda Sahakari Niyamitha , Tiptur V. Income Tax Officer Ward-1 , Tiptur

ITA 2174/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7587 (ITAT-BANGALORE)
• Duration Of Justice: 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 11-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH SMC-C, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER ITA NO.2174 (BANG) 2018 (ASSESSMENT YEAR : 2015 16) M/S. SHREE CHAMUNDESHWARI SOUHARDA SAHAKARI NIYAMIT HA, CHAMUNDESHWARI BADAWANE, TIPTUR. PAN. AAGAS6366J APPELLANT VS THE INCOME TAX OFFICER, WARD 1, TIPTUR. RESPONDENT ASSESSEE BY : SHRI SANDEEP C., C. A. REVENUE BY : SHRI BALAKRISHNA N., ADDL. CIT (DR) DATE OF HEARING : 25-07-2018 DATE OF PRONOUNCEMENT : 31-07-2018 O R D E R PER A. K. GARODIA, A.M.: THIS APPEAL IS FILED BY THE ASSESSEE AND IT IS DIRE CTED AGAINST THE ORDER OF CIT (A) 7 BANGALORE DATED 27.06.2018 FOR A. Y. 20 15 16. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LEAR NED AR OF THE ASSESSEE THAT AS PER THE IMPUGNED ORDER OF CIT (A), HE HAS DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT CONDONING THE DELAY OF 33 DAYS IN FILING THE APPEAL BEFORE CIT (A). THE BENCH WANTED TO KNOW AS TO WHETHER ANY APP LICATION WAS FILED BY THE ASSESSEE BEFORE CIT (A) FOR CONDONATION OF THE DELA Y AND WHAT REASONS WERE STATED IN THAT APPLICATION. LEARNED AR OF THE ASSES SEE SUBMITTED A COPY OF THE SAID REQUEST LETTER FOR CONDONATION OF THE DELAY FI LED BEFORE CIT (A) AND HE POINTED OUT THAT IN THAT APPLICATION, IT WAS SUBMIT TED THAT THE REASON FOR DELAY IN FILING THE APPEAL WAS BECAUSE OF SERIOUS ILL HEALTH OF CHIEF EXECUTIVE OFFICER MR. KALLESH RVANNA, WHO WAS TAKING CARE OF DAY TO DAY A CTIVITIES OF THE ASSESSEE SOCIETY. HE SUBMITTED THAT UNDER THESE FACTS, THE D ELAY IN FILING OF APPEAL BEFORE ITA NO. 2174(BANG)2018 2 CIT (A) SHOULD BE CONDONED AND MATTER MAY BE RESTOR ED TO CIT (A) MAY BE REMANDED TO CIT (A) FOR A DECISION ON MERIT. LEARNE D DR OF THE REVENUE SUPPORTED THE ORDER OF CIT (A). 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND GONE THROUGH THE MATERIAL AVAILABLE ON RECORDS. I FIND THAT IT STATED BY CIT (A) ALSO IN PARA 4 OF HIS ORDER THAT AN APPLICATION FOR CONDONATION OF DELAY WAS FI LED BY THE LEARNED AR OF THE ASSESSEE. COPY OF IT HAS BEEN PLACED BEFORE HIM AND ITS CONTENTS ARE NOTED IN THE ABOVE PARA. CONSIDERING THE FACTS IN ITS ENTIRE TY, I CONDONE THE DELAY IN FILING THE APPEAL BEFORE CIT (A) AND RESTORE THE MA TTER BACK TO CIT (A) FOR DECIDING THE APPEAL ON MERIT. IN VIEW OF THIS DECIS ION, NO ADJUDICATION ON MERIT IS CALLED FOR AT THE PRESENT STAGE. I DO NOT MAKE A NY COMMENT ON MERIT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- (A.K. GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 31 ST JULY, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.