VISHWANATH RAMCHANDRA PANVELKAR, MUMBAI V. DCIT CIRCLE-2, KALYAN

ITA 2237/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0248 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 10-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV GUBGOTRA
• Assessee Lawyers: SUBODH RATNAPARKHI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.2237/M/2018 ASSESSMENT YEAR: 2014-15 M/S. VISHWANATH RAMCHANDRA PANVELKAR, 45, RAMSMRUTI, SURYODAYA CO-OP. HOUSING SOCIETY, SHIVAJI ROAD, AMBERNATH (WEST), THANE- 400 601 PAN: AAWPP9190L VS. DCIT CIRCLE- 2, 2 ND FLOOR, MOHAN PLAZA KHADKAPADA, WAYLE NAGAR, KALYAN (WEST), THANE MAHARASHTRA (APPELLANT) (RE SPONDENT) PRESENT FOR: ASSESSEE BY : SHRI SUBODH RATNAPARKHI, A.R. REVENUE BY : SHRI RAJEEV GUBGOTRA, D.R. DATE OF HEARING : 27.08.2019 DATE OF PRONOUNCEMENT : 03.09.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSES SEE AGAINST THE ORDER DATED 23.11.2017 OF THE COMMISSIO NER OF INCOME TAX (APPEALS) [HEREINAFTER REFERRED TO AS TH E CIT(A)] RELEVANT TO ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET, WE NOTICE THAT THE APPEAL IS DELA YED BY 22 DAYS. THE LD. A.R. EXPLAINED BEFORE THE BENCH THE REASONS ATTRIBUTABLE TO THE DELAYED FILING OF APPEAL BY REF ERRING TO THE AFFIDAVIT FILED EXPLAINING THE DELAY. THE LD DR ST RONGLY OBJECTED THE CONDONING THE DELAY. ITA NO.2237/M/2018 M/S. VISHWANATH RAMCHANDRA PANVELKAR 2 3. AFTER HEARING BOTH THE PARTIES ON THE ISSUE OF D ELAY, WE OBSERVE THAT THERE IS A REASONABLE CAUSE FOR DELAYE D FILING OF APPEAL BY 22 DAYS. ACCORDINGLY, WE ARE INCLINED TO CONDONE THE SAME AND THE APPEAL IS ADJUDICATED IN THE FOLLOWING PARAS. 4. THE ISSUE RAISED IN 1 ST GROUND OF APPEAL IS AGAINST THE ORDER OF LD. CIT(A) BEING THE EX-PARTE ORDER DISMISSING T HE APPEAL OF THE ASSESSEE WHEN THE ASSESSEE FAILED TO ATTEND THE HEARING BEFORE THE LD. CIT(A) DUE TO ILL HEALTH WHICH WERE BEYOND THE CONTROL OF THE ASSESSEE. 5. AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE OBSERVE THAT IN THIS CASE THE LD. CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT CONSIDERING THE MERITS O F THE CASE WHEN THE ASSESSEE/AUTHORISED REPRESENTATIVE FAILED TO APPEAR ON THE VARIOUS OPPORTUNITIES GRANTED BY LD. CIT(A) AS STATED IN PARA 1.1 OF THE APPELLATE ORDER. CONSIDERING THE FACTS OF THE CASE AND THE ARGUMENTS OF THE RIVAL PARTIES, WE ARE OF THE O PINION THAT ASSESSEE NEEDS TO BE GIVEN ONE MORE OPPORTUNITY OF HEARING SO THAT THE CASE OF THE ASSESSEE COULD BE DISPOSED OF ON MERITS IN THE INTEREST OF JUSTICE AND FAIRPLAY. ACCORDINGLY, WE ARE SETTING ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO DECIDE THE SAME ON FACTS AND AS PER LAW AFTER AFFOR DING THE REASONABLE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.09.2019. SD/- SD/- (MAHAVIR SINGH) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO.2237/M/2018 M/S. VISHWANATH RAMCHANDRA PANVELKAR 3 MUMBAI, DATED: 03.09.2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY /ASSTT. REGISTRAR, ITAT, MUMBAI.