Mr. Venkatesh E (HUF), Bengaluru V. Commissioner Of Income Tax, Appeals - 3, Bangalore

ITA 2297/BANG/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3341 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-10-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 01-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ARAVINDA S.N.
• Keywords: Opportunity of being heard; Condonation of delay
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN , ACCOUNTANT MEMBER AND S MT BEENA PILLAI, JUDICIAL MEMBER ITA. NO. 2297 /BANG/20 19 ASSESSMENT YEAR: 20 1 5 - 1 6 SHRI VENKATESH E (HUF). S/O LATE EKANTHAPPA, NO. 304, SRIVARI HERITAGE, KUVEMPUNAGAR, DODDAKALLASANDRA, BENGALURU 560061. PAN: AAIHV6938E VS. THE COMMISSIONER OF INCOME TAX (APPEALS) 3, BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ARAVINDA S.N., ADVOCATE RESPONDENT BY : SHRI K. SANKARGANESH, JCIT (DR) DATE OF HEARING : 06.10.2021 DATE OF PRONOUNCEMENT : 11 .10.2021 ORDER PER BEENA PILLAI , J UDICIAL M EMBER PRESENT APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER DATED 16.09.2019 PASSED BY LD. CIT(A) - 3, BANGALORE FOR ASSESSMENT YEAR 2015 - 16. 2. AT THE OUTSET , THE L D. AR SUBMITTED THAT THE APPEAL WAS FILED WIT H THE DELAY OF 107 DAYS BEFORE L D. CIT(A). IT WAS SUBMITTED THAT ASSESSEE WAS UNDER A MEDICAL EMERGENCY OF HIS MOTHER , WHO WAS LIVING IN CHITRADURGA. BEFORE THE L D. CIT(A), ASSESSEE SUBMITTED THAT HE HAD SOUGHT ADJOURNMENT ON VARIOUS DATES AND HAS ALSO PAGE 2 OF 4 ITA NO. 2 297 /BANG/20 19 SUBSTANTIATED HIS INABILITY TO PRESENT THE CASE BY F ILING THE DOCTORS CERTIFICATE. IT WAS SUBMITTED BY ASSESSEE THAT IN A MEDICAL CONDITION OF MEMORY LOSS AND IMBALANCE ASSESSEE COULD NOT LEAVE HIS MOTHER, ASSESSEE HAD REQUESTED FOR CONDONATION OF DELAY IN FILING OF APPEAL BEFORE CIT(A) WHICH WAS DENIED. 3. THE L D. AR SUBMITTED THAT ASSESSEE HAS NOT BEEN HEARD ON MERITS SINCE IT WAS NOT ADMITTED BY THE L D. CIT(A). 4. ON THE CONTRARY, THE L D. DR PLACED RELIANCE ON THE ORDERS PASSED BY THE AUTHORITIES BELOW. WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY BOTH SIDES IN THE LIGHT OF RECORDS PLACED BEFORE US. 5. THE L D. CIT(A) OBSERVED THAT ASSESSEES CASE IS HARD AND CALLS FOR SYMPATHY , BUT STILL THE APPEAL WAS NOT ADMITTED. IN OUR VIEW, THIS IS A FIT CASE THAT THE APPEAL COULD HAVE BEEN ADMI TTED BY THE L D. CIT(A) AND THE ISSUES SHOULD BE CONSIDERED ON MERITS IN ACCORDANCE WITH LAW. 6. CONSIDERING THE CIRCUMSTANCES UNDER WHICH THE DELAY WAS CAUSED IN FILING THE PRESENT APPEAL BEFORE THIS TRIBU NAL AND THAT NOTHING CONTRARY COULD BE ESTABLISHED BY THE REVENUE BEFORE US. WE PLACE RELIANCE ON FOLLOWING OBSERVATIONS BY HONBLE SUPREME COURT IN CASE OF COLLECTOR LAND ACQUISITION VS. MST. KATIJI & ORS., REPORTED IN (1987) 167 ITR 471 WHEREIN, HONBLE COURT OBSERVED AS UNDER: - THE LEGISLATURE HAS CONFERRED THE POWER TO CONDONE DELAY BY ENACTING SECTION 51 OF THE LIMITATION ACT OF 1963 IN ORDER TO ENABLE THE COURTS TO DO SUBSTANTIAL JUSTICE TO PARTIES BY DISPOSING OF MATTERS ON DE MERITS '. THE EXPRESS ION SUFFICIENT CAUSE EMPLOYED BY THE LEGISLATURE IS ADEQUATELY ELASTIC TO ENABLE THE COURTS TO APPLY THE LAW IN A MEANINGFUL MANNER WHICH SUBSERVES THE ENDS OF JUSTICE THAT BEING THE LIFE - PURPOSE OF THE EXISTENCE OF THE INSTITUTION OF COURTS. IT IS COM MON KNOWLEDGE THAT THIS COURT HAS BEEN MAKING A JUSTIFIABLY LIBERAL APPROACH IN MATTERS INSTITUTED IN THIS COURT. BUT THE MESSAGE DOES NOT APPEAR TO HAVE PERCOLATED DOWN TO ALL THE OTHER COURTS IN THE HIERARCHY. PAGE 3 OF 4 ITA NO. 2 297 /BANG/20 19 AND SUCH A LIBERAL APPROACH IS ADOPTED ON PR INCIPLE AS IT IS REALIZED THAT : 1. ORDINARILY, A LITIGANT DOES NOT STAND TO BENEFIT BY LODGING AN APPEAL LATE. 2. REFUSING TO CONDONE DELAY CAN RESULT IN A MERITORIOUS MATTER BEING THROWN OUT AT THE VERY THRESHOLD AND CAUSE OF JUSTICE BEING DEFEATED. AS A GAINST THIS, WHEN DELAY IS CONDONED, THE HIGHEST THAT CAN HAPPEN IS THAT A CAUSE WOULD BE DECIDED ON MERITS AFTER HEARING THE PARTIES. ......................................................1.ANY APPEAL OR ANY APPLICATION, OTHER THAN AN APPLICATION UNDER AN Y OF THE PROVISIONS OF ORDER XXI OF THE CODE OF CIVIL PROCEDURE, 1908, MAY BE ADMITTED AFTER THE PRESCRIBED PERIOD IF THE APPELLANT OR THE APPLICANT SATISFIES THE COURT THAT HE HAD SUFFICIENT CAUSE FOR NOT PREFERRING THE APPEAL OR MAKING THE APPLICATION WI THIN SUCH PERIOD. 7 . CONSIDERING THE SUBMISSIONS BY BOTH SIDES AND RESPECTFULLY FOLLOWING THE OBSERVATION BY HONBLE SUPREME COURT , WE FIND IT FIT TO CONDONE THE DELAY OF 107 DAYS CAUSED IN FI LING THE PRESENT APPEAL BEFORE THE L D. CIT( A). WE DIRECT THE L D. CIT(A) TO CONSIDER THE CASE ON MERITS AND PASS A REASONED ORDER IN ACCORDANCE WITH LAW. NEEDLESS TO SAY THAT PROPER OPPORTUNITY OF BEING HEARD MUST BE GRANTED TO ASSESSEE IN ACCORDANCE WITH LAW. ACCORDINGLY THE GROUNDS RAISED BY ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O R D E R P R O N O U N C E D I N O P E N C O U R T O N 1 1 T H O C T O B E R , 2 0 2 1 . S D / - S D / - ( B.R. BASKARAN ) ( BEENA PILLAI ) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED: 1 1 T H OCTOBER, 2021. /MS/ PAGE 4 OF 4 ITA NO. 2 297 /BANG/20 19 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE