Shri Nirav Prabhudas Raninga, Jamnagar V. The ITO, Ward-2(5), Jamnagar

ITA 238/RJT/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4096 (ITAT-RAJKOT)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 17-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUHAS MISTRY
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER ./ ITA NO. 2 38 /RJT/201 9 / ASS ESSMENT YEAR: 201 4 - 1 5 SHRI NIRAV PRABHUDAS RANINGA BAJARIYA FALI, JALANI JAR, JAMNAGAR VS THE INCOME TAX OFFICER, WARD - 2 (5 ), JAMNAGAR PAN NO. ABJ PR3 479 C / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI CHETAN AGARWAL , C A R EVENUE BY : SHRI SUHAS MISTRY , SR. DR / DATE OF HEARING : 2 7 / 02 /20 20 / DATE OF PRONOUNCEMENT : 28 / 02 / 20 20 PER BENCH : THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2 8 . 0 7 .201 7 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), JAMNAGAR ARISING OUT OF THE ORDER DATED 16 . 1 2 .201 6 PASSED BY THE IT O, WARD - 2 ( 5 ) , JAMNAGAR UNDER SECTION 14 3(3) OF THE INCOME TAX ACT, 1961 (H EREINAFTER REFERRED AS TO THE ACT ) FOR THE ASSESSMENT YEAR (A.Y.) 20 1 4 - 1 5 . HEARD THE PARTIES, PERUSED THE RECORDS. 2. IT APPEARS FROM THE RECORDS THAT THE LD. CIT(A) ON 27.08.2019 DISMISSED THE APPEAL PREFERRED BY THE ASSESSEE EX - PARTE REJECTING THE RE ASON GIVEN BY THE ASSESSEE FOR DELAY OF 211 DAYS IN FILING THE APPEAL BEFORE THE SAID FIRST APPELLATE AUTHORITY. CONSEQUENTLY THE GROUNDS OF APPEAL HAVE ALSO BEEN DISMISSED. ITA NO . 2 38 /RJT/201 9 AY 201 4 - 1 5 - 2 - WE HAVE PERUSED THE RELEVANT DOCUMENTS PARTICULARLY MEDICAL DOCUMENT IN RESPECT TO THE ILL HEALTH OF BOTH THE FATHER AND THE ELDER BROTHER OF THE ASSESSEE FOR WHICH THE ASSESSEE COULD NOT APPEAR BEFORE THE FIRST APPELLATE AUTHORITY AS URGED BY THE ASSESSEE WHICH SEEMS TO BE GENUINE AND HENCE IN ORDER TO PREVENT THE MISCARRIAGE OF JUST ICE , W E FIND IT FIT AND PROPER TO DIRECT THE LD. CIT(A) TO CONSIDER THE ISSUE AFRESH UPON GIVING AN OPPORTUNITY OF HEARING TO THE ASSESSEE AND UPON CONSIDERING THE RELEVANT MATERIAL AVAILABLE BEFORE HIM AND ALSO CONSIDERING ANY DOCUMENT WHICH THE ASSESSEE MAY CHOOSE FILE AT THE TIME OF HEARING OF THE APPEAL . HOWEVER, WE MAKE IT CLEAR THAT THE DELAY IN PREFERRING THE APPEAL BEFORE THE FIRST APPELLATE AUTHORITY IS HEREBY CONDONED. THE APPEAL IS THUS ALLOWED FOR STATISTICAL PURPOSE. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE COURT ON 2 8 TH F EBRUARY , 2020 AT RAJKOT . SD/ - SD/ - ( WASEEM AHMED ) ACCOUNTANT MEMBER ( MADHUMITA ROY ) JUDICIAL MEMBER RAJKOT ; DATED, 28 / 02 /20 20 TANMAY DATTA , SR.PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, RA JKOT 6. / GUARD FILE . / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, RAJKOT