P.Padmanabhan, CHENNAI V. ITO, Coimbatore

ITA 2187/CHNY/2010

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90610 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 27-12-2010
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: N MUTHUKUMARAN RETD ACIT
• Section: 143(3)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHE NNAI , . !' !' !' !' , # # # # $% $% $% $% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUDICIAL MEMBER I.T.A.NO.2187/MDS/2010, I.T.A. NOS. 1987 AND 1988/M DS/2013 ASSESSMENT YEARS : 2007-08; 2006-07 AND 2007-08 SHRI P. PADMANABHAN, JV AVENUE, VEERIAMPALAYAM ROAD, THIRUMURUGAN NAGAR, KALAPPATTI, COIMBATORE. [PAN: AHZPP8229N] VS. THE INCOME TAX OFFICER, WARD III(2), COIMBATORE. ( &' &' &' &' /APPELLANT ) ( ()&' ()&' ()&' ()&' / RESPONDENT ) &' * + / APPELLANT BY : SHRI N. MUTHUKUMARAN, RETD. ACIT ()&' * + / RESPONDENT BY : SHRI N. MADHAVAN, JCIT * , / DATE OF HEARING : 11.06.2015 -./ * , /DATE OF PRONOUNCEMENT : 30.06.2015 0 0 0 0 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THESE THREE APPEALS FILED BY THE SAME ASSESSEE OF W HICH THE FIRST APPEAL IS DIRECTED AGAINST THE ORDER OF THE LD. COM MISSIONER OF INCOME TAX (APPEALS) I, COIMBATORE, DATED 10.05.2010 RELEVANT TO THE ASSESSMENT YEAR 2007-08 PASSED UNDER SECTION 143(3) OF THE INCOME T AX ACT AND THE OTHER TWO APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST DI FFERENT ORDERS OF THE LD. CIT(A) I, COIMBATORE BOTH DATED 04.09.2013 PASSED U NDER SECTION 271(1)(C) OF THE INCOME TAX ACT FOR THE ASSESSMENT YEARS 2006 -07 AND 2007-08. I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NOS SS S. .. .2187/M/10 & 2187/M/10 & 2187/M/10 & 2187/M/10 & I.T.A. NOS. 1987 & 1988/M/13 I.T.A. NOS. 1987 & 1988/M/13 I.T.A. NOS. 1987 & 1988/M/13 I.T.A. NOS. 1987 & 1988/M/13 2 2. THE APPEAL IN I.T.A. NO. 2187/MDS/2010 FOR THE ASSESSMENT YEAR 2007-08 IS FOUND TO HAVE BEEN FILED LATE BY 143 DAY S. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT FOR CONDONATION OF DELAY, WHEREI N HE HAS STATED THAT AS THE DELAY IN FILING THE APPEAL WAS DUE TO ILLNESS. NOT FILING OF THE APPEAL BEFORE THE DUE DATE WAS NOT WILFUL NOR WANTON BUT ONLY BEC AUSE OF ILLNESS. EXCEPT STATING THAT DUE TO ILLNESS, NO MATERIAL WAS FILED BEFORE US TO SHOW THAT THE ASSESSEE WAS ACTUALLY ILL FOR A PERIOD OF 143 DAYS. HE HAS NOT FILED ANY MEDICAL CERTIFICATE AND REASON FOR ILLNESS. THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO NOT ABLE TO EXPLAIN ANYTHING BEFORE US. IN VIEW OF THE ABOVE, THE ASSESSEE HAS NOT EXPLAINED SUFFICIENT CAUSE IN NOT FILING THE APPEAL IN TIME. THEREFORE, WE FIND THAT IT IS NOT A FIT CASE TO CON DONE THE DELAY AND THEREFORE, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 3. SO FAR AS PENALTY LEVIED BY THE ASSESSING OFFIC ER FOR THE ASSESSMENT YEARS 2006-07 AND 2007-08 [I.T.A. NOS. 1987 & 1988/ MDS/2013] ARE CONCERNED, AFTER CAREFUL CONSIDERATION OF THE PENAL TY ORDERS AS WELL AS ORDERS OF THE LD. CIT(A), WE FIND THAT THERE IS NO EXPLANA TION FROM THE ASSESSEE. IT IS ALSO DOUBTFUL THAT THE ASSESSING OFFICER HAS ASKED ANY EXPLANATION FROM THE ASSESSEE OR NOT. THE LD. CIT(A) HAS ALSO SIMPLY CON FIRMED THE PENALTY ORDERS PASSED BY THE ASSESSING OFFICER FOR THE ABOVE ASSES SMENT YEARS. 4. UNDER THESE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, IT HAS TO GO BACK TO DECIDE AFRESH AFTER C ALLING EXPLANATION FROM THE I.T.A. I.T.A. I.T.A. I.T.A. NO NONO NOS SS S. .. .2187/M/10 & 2187/M/10 & 2187/M/10 & 2187/M/10 & I.T.A. NOS. 1987 & 1988/M/13 I.T.A. NOS. 1987 & 1988/M/13 I.T.A. NOS. 1987 & 1988/M/13 I.T.A. NOS. 1987 & 1988/M/13 3 ASSESSEE. ACCORDINGLY, WE SET ASIDE THE ORDERS OF T HE LD. CIT(A) FOR THE ASSESSMENT YEARS 2006-07 AND 2007-08 PASSED UNDER S ECTION 271(1)(C) OF THE ACT AND DIRECT THE ASSESSING OFFICER TO DECIDE ISSUE AFTER CALLING EXPLANATION FROM THE ASSESSEE AND IN ACCORDANCE WIT H LAW AFTER ALLOWING OPPORTUNITY OF HEARING TO THE ASSESSEE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN I. T.A. NO. 2187/MDS/2010 IS DISMISSED AND I.T.A. NOS. 1987 AND 1988/MDS/2013 ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON TUESDAY, THE 30 TH OF JUNE, 2015 AT CHENNAI. SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER CHENNAI, DATED, THE 30.06.2015 VM/- 0 * (#,12 32/, /COPY TO: 1. &' / APPELLANT, 2. ()&' / RESPONDENT, 3. 4 ( ) /CIT(A), 4. 4 /CIT, 5. 25! (#,# /DR & 6. ! ' 6 /GF.