Tangerine Digital Entertainment Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2411/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2324 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Assessee Lawyers: SANJAY SAPRA
• Keywords: Condonation of delay
• Section: 271(1)(c); 143(3); 201

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI B BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND S HRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO. 2411 /DEL/201 6 [A.Y 20 0 9 - 1 0 ] TANGERINE DIGITAL ENTERTAINMENT PVT LTD VS. THE DY. C. I.T. 13 01 - B - NAURANG HOUSE, 21, K.G. MARG CIRCLE 25(1) CONNAUGHT PLACE, N EW DELHI NEW DELHI PAN NO: AA CCT 4800 A [APPELLANT] [RESPONDENT] DATE OF HEARING : 0 4 . 06 .201 9 DATE OF PRONOUNCEMENT : 2 0 . 06 .201 9 ASSESSEE BY : SHRI SANJAY SAPRA , CA REVENUE BY : MS. ASHIMA NEB, SR DR ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: - THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [A] - 9 , NEW DELHI DATED 2 9. 0 2 .201 6 PERTAINING TO A.Y 200 9 - 1 0. 2 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) ERRED IN LAW IN REJECTING THE ASSESSEES APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEAL BEFORE HIM AND THEREBY DISMISSING THE APPEAL. 3. THE REPRESENTATIVES OF BOTH THE SIDES WERE HEARD AT LENGTH. 4. AT THE VERY OUTSET, WE FIND THAT THE ASSESSEE HAS FILED AN APPLICATION DATED 13.02.2018, WHICH READS AS UNDER: IT IS SUBMITTED THAT THE ABOVE MENTIONED APPEAL AGAINST ORDER U/S 143(3) OF I.T. ACT WAS FILED ON 02/05/2016 AND THE SAME HAS BEEN MARKED BEFORE B BENCH OF ITAT BUT IS YET TO BE FIXED FOR HEARING. FROM THE CIT(A) ORDER AND THE GROUNDS OF APPEAL AS RAISED BEFORE THE HONBLE ITAT, IT WOULD BE OBSERVED THAT THE LD. CIT(A) DISMISSED THE APPEAL BY SIMPLY REJECTING THE APPLICATION AS FILED BEFORE HIM FOR CONDONATION OF DELAY OF 5 MONTHS AND 14 DAYS IN FILING THE APPEAL WHICH WAS DULY SUPPORTED BY NECESSARY AFFIDAVIT. IN OTHER WORDS, THE APPEAL HAS NOT BEEN DECIDED ON MERITS OF THE CASE. IT MAY ALSO BE RELEVANT TO POINT OUT HERE THAT T HOUGH THERE IS NO DEMAND RAISED IN THIS MATTER ON ACCOUNT OF VARIOUS DISALLOWANCES OF EXPENSES AS CLAIMED DUE TO SUBSTANTIAL LOSSES AS AVAILABLE BUT PENALTY HAS BEEN IMPOSED U/S 271(1)(C) OF I.T. 3 ACT BY THE AO AGAINST WHICH THE APPEAL AS FILED BEFORE CIT(A ) IS PENDING DISPOSAL. IN VIEW OF THE ABOVE, YOUR HONOUR IS VERY KINDLY REQUESTED TO ISSUE DIRECTIONS FOR EARLY FUTURE OF HEARING OF THE ABOVE QUANTUM APPEAL AS THE SAME WILL HUMBLY TAKE A FEW MINUTES TIME FOR ITS DISPOSAL. 5. WE HAVE HEARD THE RIVAL SUB MISSIONS AND HAVE GIVEN THOUGHTFUL CONSIDERATION TO THE ORDERS OF THE AUTHORITIES BELOW AS WELL AS THE APPLICATION FILED BY THE ASSESSEE . WE FIND THAT THE LD. CIT(A) HAS SIMPLY DISMISSED THE APPEAL IN SPITE OF THE FACT THAT THE ASSESSEE HAS FILED NECESSA RY AFFIDAVIT IN SUPPORT OF HIS CONTENTIONS AND THE APPEAL WAS NOT DECIDED ON MERITS OF THE CASE. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT FIT TO RESTORE THIS APPEAL TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO CONSIDER THE AFFIDAVIT FILED BY THE ASSESSEE AND AFTER CONDONING THE DELAY, TO DISPOSE OFF THE APPEAL ON MERITS. GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED. 4 6 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IN ITA NO. 2411 /DEL/201 6 IS ALLOWED . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 2 0 . 06 .201 9 . S D / - S D / - [ N.K. BILLAIYA ] [ SUDHANSHU SRIVASTAVA,] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 TH JUNE , 201 9 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) ASST. REGISTRAR 5 . DR ITAT, NEW DELHI 5 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER