Appeal details
Counselvise Citation
[2017] 127 COUNSELVISE.COM (IT) 3614 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s) 28 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
17-11-2017
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
F
Assessment Year
2012-2013
Appeal Filed On
19-04-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SMT BEENA PILLAI, JUDICIAL MEMBER ITA NOS.2352 & 2353/DEL/2017 ASSESSMENT YEAR: 2012-13 STAY NOS.566 & 567/DEL/2017 (ITA NOS.2352 & 2353/DEL/2017) ASSESSMENT YEAR: 2012-13 MAJ GEN RAJESHWAR SINGH THROUGH LEGAL HEIR MEENAKSHI SINGH, E-2413, E- BLOCK, PALAM VIHAR, GURGAON. PAN: AYJPS3567M VS. ITO, WARD-65(3), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : MS MEENAKSHI SINGH, L/H & SHRI RAHUL CHAURASIA, CA DEPARTMENT BY : SHRI GAURAV DODEJA, SR. DR DATE OF HEARING : 17.11.2017 DATE OF PRONOUNCEMENT : 17.11.2017 ITA NOS.2352 & 2353/DEL/2017 STAY APPLN. NOS.566 & 567/DEL/2017 2 ORDER PER R.S. SYAL, VP: THESE TWO APPEALS FILED BY THE ASSESSEE AND EQUAL NUMBER OF STAY APPLICATIONS RELATE TO THE ASSESSMENT YEAR 2012-13. 2. BOTH THE APPEALS ARE DIRECTED AGAINST THE ORDERS OF THE LD. CIT(A) DATED 19.01.2017. THE FIRST APPEAL IS AGAINST THE Q UANTUM ASSESSMENT MADE PURSUANT TO ORDER U/S 143(3) READ WITH SECTION 147 AND THE SECOND ONE IS AGAINST CONFIRMATION OF PENALTY U/S 271(1)(C ) OF THE ACT. 3. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE REL EVANT MATERIAL ON RECORD. IT IS OBSERVED THAT BOTH THE APPEALS WERE FILED LATE BEFORE THE LD. CIT(A) BY 315 DAYS. THE DELAY WAS NOT CONDONED AND THE APPEALS CAME TO BE DISMISSED. MS MEENAKSHI SINGH, WIDOW OF LATE MAJ. GEN. RAJESHWAR SINGH (RETD.), THE ASSESSEE IN QUESTION, APPEARED IN PERSON AND STATED THE REASONS FOR THE DELAY IN PRESENTING THE APPEALS BEFORE THE LD. CIT(A). IT WAS SUBMITTED THAT HER LATE HUSBAND WAS SUFFERING FROM CANCER AT THE MATERIAL TIME, WHICH LED TO THE LATE FILING OF THE APPEALS BEFORE THE LD. CIT(A). SHE STATED THAT HER HUSBAND PASSED AWAY ON 27.6.2016. A COPY OF DEATH CERTIFICATE HAS ALSO BEEN PLACED ON RECORD . CONSIDERING THE ITA NOS.2352 & 2353/DEL/2017 STAY APPLN. NOS.566 & 567/DEL/2017 3 ENTIRETY OF FACTS AND CIRCUMSTANCES PREVAILING FOR THE INSTANT APPEALS, WE ARE SATISFIED WITH THE REASONS FOR DELAY IN PRESENT ING THE APPEALS BEFORE THE LD. CIT(A). SUCH A DELAY IS CONDONED. THE IMPUGNED ORDERS AND SET ASIDE AND THE APPEALS ARE RESTORED TO THE FILE OF THE LD. FIRST APPELLATE AUTHORITY TO BE DISPOSED OFF ON MERITS AFTER ALLOWING A REASONAB LE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESS EE WILL BE AT LIBERTY TO FILE ANY MATERIAL/EVIDENCE IN SUPPORT OF THE APPEAL S BEFORE THE LD. FIRST APPELLATE AUTHORITY. 4. IN VIEW OF OUR DECISION ON APPEALS, THE STAY APP LICATIONS HAVE BECOME INFRUCTUOUS. 5. IN THE RESULT, THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES AND THE STAY APPLICATIONS ARE DISMISSED AS HAVING BECOME IN FRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 17TH NOVEMBE R, 2017. SD/- SD/- [BEENA PILLAI] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 17 TH NOVEMBER, 2017. DK ITA NOS.2352 & 2353/DEL/2017 STAY APPLN. NOS.566 & 567/DEL/2017 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.
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