Smt Lakshmi Devi , Mysore V. The Income Tax Officer Ward-1(4), Mysore

ITA 2270/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2331 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 27-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-B BENCH, BANGALORE BEFORE SHRI. SUNIL KUMAR YADAV, JUDICIAL MEMBER APPEAL NO. AND ASSESSMENT YEAR APPELLANT RESPONDENT ITA NO. 2269/BANG/2018 2013-14 SMT. PUTTABORAMMA, NO. 2596, 4 TH CROSS, K. G. KOPPAL, MYSURU. PAN : BUSPP 9587 Q THE INCOME-TAX OFFICER, WARD 1(4), MYSURU. ITA NO.2270/BANG/2018 2013-14 SMT. LAKSHMI DEVI, NO. 2596, 4 TH CROSS, K. G. KOPPAL, MYSURU. PAN : AEEPD 0930 L -DO- ASSESSEE BY : SHRI. SURESH MUTHUKRISHNAN , CA REVENUE BY : SHRI. P RIYADARSHI MISHRA, JCIT, SPECIAL RANGE - III DATE OF HEARING : 13 /0 8 /201 8 DATE OF PRONOUNCEMENT : 07 / 0 9 /201 8 O R D E R PER SUNIL KUMAR YADAV, JM : THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE CIT(A). 2. DURING THE COURSE OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT THERE WAS DELAY OF 47 DAYS IN FILING OF THE APPEAL BEFORE THE CIT(A) AND CIT(A) DID NOT CONDONE THE DELAY AND DISMISSED THE APPEAL BEING BARRED BY LIMITATION WITHOUT CONSIDERING THE REASONS FOR THE DELAY FURNISHED BY THE ASSESSEE. THE LEARNED COUNSEL FOR THE ASSESSEE HAS CONTENDED THAT CIT(A) OUGHT TO HAVE CONDONED THE DELAY AND DISPOSED OFF THE APPEAL ON MERIT BUT HE DID NOT DO SO. THE LEARNED DR PLACED A RELIANCE UPON THE ORDER OF THE CIT(A). ITA NOS. 2269 AND 2270/BANG/2018 PAGE 2 OF 2 3. HAVING CAREFULLY EXAMINED THE ORDER OF THE CIT(A), I FIND THAT THERE WAS NOMINAL DELAY OF 45 DAYS IN FILING OF THE APPEAL BEFORE THE CIT(A) AND CIT(A) DID NOT CONDONE THE SAME THOUGH VALID REASONS WERE FURNISHED. I, THEREFORE, AM OF THE VIEW THAT CIT(A) OUGHT TO HAVE CONDONED THE DELAY AND DISPOSED OFF THE APPEAL ON MERIT. I, THEREFORE, CONDONE THE DELAY IN FILING OF APPEALS BEFORE THE CIT(A) AND DIRECT THE CIT(A) TO ADMIT THE APPEALS FOR HEARING AND DISPOSE OFF THE APPEALS ON MERIT AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. 4. IN THE RESULT, APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07 TH SEPTEMBER, 2018. SD/ - SD/- (A. K. GARODIA ) (SUNIL KUMAR Y ADAV ) ACCOUNTANT M EMBER JUDICIAL MEMBER PLACE : BANGALORE DATED : 07/09/2018 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5. DR 6 GU ARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME-TAX APPELLATE TRIBUNAL BANGALORE