(Late) Shri Sayaji Maruthi Salunkhe, Legal Heir Smt. Shalan Sayaji Salunkhe , Chennai V. ACIT, Non Corporate Circle -6, Chennai

ITA 2311/CHNY/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4760 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-09-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R V AROON PRASAD IRS
• Assessee Lawyers: D ANAND

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH : CHENNAI . , !' # $! # % . &' , ) + , [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBE R AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] ./ I.T.A. NO.2311/CHNY/2017 / ASSESSMENT YEAR : 2013-2014. LATE SAYAJI MARUTHI SALUNKHE, LEGAL HEIR SMT. SHALAN SAYAJI SALUNKHE, NO.63, PERUMAL MUDALI STREET, CHENNAI 600 079. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 6, CHENNAI 600 006. [PAN AAVPS 9592A] ( -. / APPELLANT) ( /0-. /RESPONDENT) / APPELLANT BY : SHRI. D. ANAND, ADVOCATE /RESPONDENT BY : SHRI. R.V. AROON PRASAD, IRS, JCIT / DATE OF HEARING : 12-02-2018 ! / DATE OF PRONOUNCEMENT : 14-02-2018 1 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ASSESSEE HAD FILED THIS APPEAL WITH A DELAY OF THREE DAYS. CONDONATION PETITION HAS BEEN FILED. REASONS SHOWN IN THE CONDONATION PETITION SEEMS TO BE JUSTIFIED. LD. DR DID NOT RAISE ANY SERIOUS OBJECTION. THEREFORE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. ITA NO. 2311/CHNY/2017. :- 2 -: 2. GROUNDS TAKEN BY THE ASSESSEE ASSAILS THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IN THAT HE REJ ECTED THE PETITION FOR CONDONING A DELAY OF FOUR DAYS IN FILING THE APPEAL BEFORE HIM. 3. ASSESSEE HAD FILED THE APPEAL BEFORE THE LD.CIT(A) WITH A DELAY OF FOUR DAYS. A CONDONATION PETITION WAS FIL ED BY THE ASSESSEE WHICH STATED AS UNDER:- THE LEGAL HEIR OF THE APPELLANT VIZ. SMT. SHALAN SAYAJI SALUNKHE HAD RECEIVED THE ASSESSMENT ORDER IN RESPECT OF THE A.Y.2013-14 FROM THE ASSISTANT COMMISSIONER OF INCOME TAX ON 31 ST MARCH 2016. AGGRIEVED BY THE SAID ORDER, THE APPELLANT WISHED T O FILE AN APPEAL BEFORE YOUR HONOUR. THE APPEAL SHOULD HAV E BEEN FILED ON OR BEFORE 30 TH APRIL 2016. THE APPELLANT HAD ENTRUSTED THE PAPERS TO M/S KUMBHAT & CO. CAS FOR PREPARATION OF THE APPEAL. THE PAPERS GOT MIXED IN THE AUDITOR'S OFFICE AND WERE TRACED ONLY YESTERDAY . THE APPEAL PAPERS WERE PREPARED AND FILING OF APPEA L THUS GOT DELAYED BY 4 DAYS. THE APPEAL IS BEING FILED-TODAY WITH A DELAY OF 4 DAYS. SINCE THE DELAY OF 4 DAYS WAS CAUSED DUE TO NO FAUL T OF THE APPELLANT AND CIRCUMSTANCES BEYOND HER CONTROL, WE REQUEST YOUR HONOUR TO KINDLY CONDONE THE DELAY AND KINDLY ALLOW THE APPEAL TO BE HEARD ON MERITS, FOR WHICH ACT OF KINDNESS, WE WOULD BE MOST GRATEFUL. LD. COMMISSIONER OF INCOME TAX (APPEALS) HELD THAT ASSESSEES PAPERS GETTING MISSED BY THE CHARTERED ACCOUNTANTS , WAS NOT A GOOD REASON FOR CONDONING THE DELAY. HE REFUSED TO CONDO NE THE DELAY AND DISMISSED THE APPEAL. WE ARE OF THE OPINION THAT TH E CHARTERED ACCOUNTANTS THEMSELVES HAVING ADMITTED THE DELAY TO HAVE OCCURED ITA NO. 2311/CHNY/2017. :- 3 -: DUE TO THEIR FAULT, IT OUGHT HAVE BEEN CONDONED. A SSESSEE SHOULD NOT BE PUT IN PERIL FOR A DEFAULT COMMITTED BY ITS REPR ESENTATIVES. WHEN TECHNICAL CONSIDERATION AND SUBSTANTIAL JUSTICE ARE PITTED AGAINST EACH OTHER, THE LATTER HAS TO BE GIVEN PREFERENCE. WE THEREFORE DIRECT THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO CONDONE THE DELAY, ADMIT THE APPEAL OF THE ASSESSEE AND ADJUDICATE IT ON MER ITS, AFTER GIVING DUE OPPORTUNITY TO THE ASSESSEE FOR REPRESENTING ITS CA SE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED ON WEDNESDAY, THE 14TH DAY OF FE BRUARY, 2018, AT CHENNAI. SD/- SD/- ( # $! # % . &' ) ( DUVVURU RL REDDY ) ) / JUDICIAL MEMBER ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER '# / CHENNAI $% / DATED: 14TH FEBRUARY, 2018. KV %& '()( / COPY TO: 1 . / APPELLANT 3. *+, / CIT(A) 5. (-. / / DR 2. / RESPONDENT 4. * / CIT 6. .01 / GF