Sri.C. Sampath, Palakkad V. The ITO, Palakkad

ITA 221/COCH/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8477 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 09-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 10-05-2016
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: NONEADJT PETITION REJECTED

Judgement Text

ITA NO.221/COCH/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI B P JAIN, AM ITA NO.221/COCH/2016 (ASST YEAR : 2010-11) SHRI C. SAMPATH, 25/696(2), MANNACHIRA ROAD, PALAKKAD. THE INCOME TAX OFFICER, WARD- 2, PALAKKAD. ( ASSESSEE APPELLANT) VS (REVENUE -RESPONDENT) PAN NO. AKWPS 0277P ASSESSEE BY NONE-ADJT. PETITION REJECTED REVENUE BY SHRI A. DHANARAJ, SR. DR DATE OF HEARING 28/06/2016 DATE OF PRONOUNCEMENT 28/06/2016 ORDER PER B.P. JAIN, AM: THIS APPEAL OF THE ASSESSEE ARISES FROM THE O RDER OF THE LD. CIT(A), THRISSUR DATED 02-02-2016 FOR THE ASSESSMENT YEAR 2 010-11. 2. THE ASSESSEE HAS RAISED AS MANY AS SEVEN GROUN DS OF APPEAL BUT ON ONE ISSUE, I.E., THE ASSESSEE HAS FILED THE APPEAL BEFORE THE LD. CIT(A) LATE BY THREE YEARS AND ACCORDINGLY, IN THE ABSENCE OF S ATISFACTORY EXPLANATION OF THE ASSESSEE, THE LD. CIT(A) REFUSED TO ENTERTAIN THE APPEAL. ITA NO.221/COCH/2016 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AND SI NCE NO SUFFICIENT CAUSE HAS BEEN ESTABLISHED FOR NON APPEARANCE, ACCO RDINGLY, I PROCEED TO DECIDE THE APPEAL EX PARTE AFTER HEARING THE LD. DR AND THE MATERIAL AVAILABLE ON RECORD. 4. I HAVE HEARD THE LD. DR AND PERUSED THE MATERI AL AVAILABLE ON RECORD. IT WAS STATED BY THE LD. COUNSEL FOR THE ASSESSEE B EFORE LD. CIT(A) WHICH IS PART OF THE ORDER OF THE LD. CIT(A) WHICH IS REPROD UCED HEREINBELOW: THE INTIMATION U/S. 143(1) WAS RECEIVED DATED 11/0 1/2011 POINTING OUT THE DIFFERENCES IN THE INCOME FROM BUS INESS OR PROFESSION THEREBY DEMANDING AN ADDITIONAL TAX OF R S.82,240/-. IN RESPONSE TO THE ABOVE INTIMATION, A RECTIFICATION R ETURN WAS FILED ON 12/12/2011. 5 . ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD , I AM OF THE VIEW THAT THE ASSESSEE IS NOT GOING TO GAIN ANYTHING BY FILIN G THE APPEAL LATE BY THREE YEARS. IN THE ABSENCE OF SATISFACTORY EXPLAN ATION, THE LD. CIT(A) DID NOT ENTERTAIN THE SAME. THE LD. CIT(A) HAS NOT DEC IDED THE CASE ON MERIT AND ACCORDINGLY, IN THE INTEREST OF JUSTICE, I AM O F THE VIEW THAT AN OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO EXPL AIN THE DELAY IN FILING OF THE APPEAL BEFORE THE LD. CIT(A) AND THE LD. CIT(A) IS DIRECTED TO DECIDE THE ISSUE DE NOVO AFTER AFFORDING OPPORTUNITY OF BE ING HEARD TO THE ITA NO.221/COCH/2016 3 ASSESSEE AND DECIDE THE CASE ON MERIT AS WELL. THUS THE GROUNDS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT , THE APPEAL OF THE ASSESSEE IN I.T.A. NO.221/COCH/2 016 IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28-06-2016. SD/- (B.P. JAIN) ACCOUNTANT MEMBER PLACE : COCHIN DATED: 28 TH JUNE , 2016 GJ COPY TO: 1. SHRI C. SAMPATH, 25/696(2), MANNACHIRA ROAD, PALAKKAD. 2. THE INCOME TAX OFFICER, WARD-2, PALAKKAD. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), THRISSU R. 4. THE COMMISSIONER OF INCOME-TAX, THRISSUR. 5. THE DR/ITAT, COCHIN BENCH. 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN