Ara Bhagwan Das Educational Society, Ara V. CIT-Exemption, Patna

ITA 225/PAT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8061 (ITAT-PATNA)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 31-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: D V PATHY; S N SINHA AR S

Judgement Text

P A G E 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO S.235 TO 238 /PAT /2018 ASSESSMENT YEAR S : 2002 - 03 TO 2005 - 06 SMT. GUDIA RANJAN , KRISHNA SMRITI, MAURYA VIHAR COLONY, NEAR TRANSPORT NAGAR, KUMHRAR, PATNA VS. DCIT, CENTRAL CIRCLE - 2, PATNA PAN/GIR NO. ACXPR 3930 M (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI D.V.PATHY & S.N.SINHA , AR S REVENUE BY : SHRI AJAY KUMAR , DR DATE OF HEARING : 27 /06/ 2019 DATE OF PRONOUNCEMENT : 27 /06/ 2019 O R D E R PER BENCH THESE ARE APPEAL S FILED BY THE ASSESSEE AGAINST THE COMMON ORDER OF THE CIT(A) - 3 PATNA DATED 27.7.2018 FOR THE ASSESSMENT YEA RS 2002 - 03 TO 2005 - 06, RESPECTIVELY. 2. AT THE OUTSET, LEARNED A.R. OF THE ASSESSEE SUBMITTED THAT THE APPEALS WERE FILED BY THE ASSESSEE BEFORE THE CIT(A) BELATEDLY. THE ASSESSEE HAD FILED CONDONATION PETITIONS FOR ITA NOS.235 TO 238/PAT/2018 ASSESSMENT YEARS : 2002 - 03 TO 2005 - 06 P A G E 2 | 4 CONDONING THE DELAY IN FILING THE DELAY STATING THE REASONS THAT THE ASSESSEE WAS SUFFERING FROM VARIOUS DISEASES AND ALSO UNDER MENTAL STRESS DUE TO DEATH OF HER HUSBAND. IN SUPPORT OF THIS, MEDICAL PRESCRIPTION WAS PRODUCED BEFORE THE CIT(A). HOWEVER, THE CIT (A) DID NOT ACCEPT THE PETITION FOR CONDONIN G THE DELAY AND DISMISSED THE APPEALS AS NOT ADMISSIBLE. LEARNED A.R. ALSO SUBMITTED THAT THE CIT(A) HAS ALSO PASSED EXPARTE ORDER WITHOUT AFFORDING OPPORTUNITY TO THE ASSESSEE. BEFORE US ALSO, LEARNED A.R. OF THE ASSESSEE HAS FILED THE COPY OF MEDICAL PRESCRIPTION IN SUPPORT OF ILLNESS OF THE ASSESSEE AND DEATH CERTIFICATE OF HER HUSBAND AND PRAYED THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE CIT(A) WITH THE DIRECTION TO CONDONE THE DELAY IN FILING AND ADJUDICATE THE APPEALS ON MERITS AFTER AFFORD ING REASONABLE OPPORTUNITY TO THE ASSESSEE. 3. LEARNED D.R. OPPOSED THE CONTENTION OF LEARNED A.R. OF THE ASSESSEE AND STRONGLY SUPPORTED THE ORDER OF THE CIT(A). 4. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSING THE ORDERS OF THE LEARNED CIT(A), WE FIND THAT THE CIT(A) HAS NOT CONDONED THE DELAY IN F ILING THE APPEALS AND DISMISSED AS NOT MAINTAINABLE. THE ASSESSEE HAS FILED MEDICAL PRESCRIPTION IN SUPPORT OF HER ILLNESS, BESIDES DEATH OF HER HUSBAND DURING THE SAID PERIOD. WE ITA NOS.235 TO 238/PAT/2018 ASSESSMENT YEARS : 2002 - 03 TO 2005 - 06 P A G E 3 | 4 ARE OF THE VIEW THAT THERE WERE BONAFIDE REASONS ON THE PART OF THE ASSE SSEE FOR NOT FILING THE APPEAL S IN TIME. WE ARE ALSO OF THE VIEW THAT FOR NOT FILING THE APPEALS, THE ASSESSEE WILL NOT GET ANY ADVANTAGE BUT WILL SUFFER FOR TAX LIABILITY. ACCORDING TO US, THERE WAS BONAFIDE REASONS FOR THE ASSESSEE FOR THE DELAY IN FIL ING THE APPEAL S AND AS SUCH THE CIT(A) OUGHT TO HAVE CONDONED THE DELAY AND DECIDED THE CASE ON MERITS. H ENCE, WE DIRECT THE CIT (A) TO CONDONE THE DELAY AND ADMIT THE APPEAL S TO DECIDE THE ISSUES ON MERITS, AFTER GIVING EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE FIRST APPELLATE AUTHORITY WITHOUT SEEKING ADJOURNMENT ON F LIMSY GROUNDS/REASONS. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 27 /0 6 /2019. SD/ - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG ) ACCOUNTANT MEMBER JUDICIALMEMBER PATNA ; DATED 27 /0 6 /209 B.K.PARIDA, SPS ITA NOS.235 TO 238/PAT/2018 ASSESSMENT YEARS : 2002 - 03 TO 2005 - 06 P A G E 4 | 4 COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. S ECRETARY ITAT, PATNA 1. THE APPELLANT : SMT. GUDIA RANJAN, KRISHNA SMRITI, MAURYA VIHAR COLONY, NEAR TRANSPORT NAGAR, KUMHRAR, PATNA 2. THE RESPONDENT. DCIT, CENTRAL CIRCLE - 2, PATNA 3. THE CIT(A) - 3 , PATNA 4. PR.CIT 3 - PATNA 5. DR, ITAT, PATNA 6. GUARD FILE. //TRUE COPY//