Sri. Haridas Govindan Adiaratthe, Bengaluru V. The Deputy Commissioner Of Income Tax, Circle- 12(5), Bengaluru

ITA 2419/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6256 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 28-01-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 25-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: S V RAVISHANKAR
• Section: 271(1)(c); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2419 & 2420/BANG/2019 ASSESSMENT YEAR : 2008-09 SRI HARIDAS GOVINDAN ADIARATHE, NO.1375, W.C ROAD, 2 ND STAGE, MAHALAKSHMIPURAM, BENGALURU-560 086. PAN AFSPA 0212 R VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-7(1)(2), OLD DCIT, CIRCLE-12(5), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI S.V RAVISHANKAR, ADVOCATE RESPONDENT BY : SMT. R PREMI, JCIT (DR) DATE OF HEARING : 28-01-2021 DATE OF PRONOUNCEMENT : 03-02-2021 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER: PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST O RDER PASSED BY THE LD.CIT(A) DATED 30/09/2019 DISMISSING THE APPEAL IS FILED BY ASSESSEE FOR NON-CAN DONATION OF DELAY. PAGE 2 OF 4 ITA NO.2419 & 2420/BANG/2019 2. LD.AR BEFORE US SUBMITTED THAT PRESENT APPEALS ARISES OUT OF THE QUANTUM ORDER PASSED BY LD.AO UNDER SECTION 143 (3) READ WITH 147 OF THE ACT AND PENALTY ORDER PASSED U NDER SECTION 271(1)(C) OF THE ACT. HE SUBMITTED THAT THERE WAS D ELAY IN FILING APPEALS AGAINST ORDER PASSED UNDER SECTION 143(3) R EAD WITH 147 OF THE ACT AND PENALTY ORDER PASSED UNDER SECTI ON 271(1)(C) BEFORE THE LD.CIT(A) OF ABOUT 275 DAYS AND 87 DAYS RESPECTIVELY. 3. HE SUBMITTED THAT THE REASON FOR THE DELAY WAS T HAT, THE PREVIOUS REPRESENTATIVE WHOM ASSESSEE CONSULTED ON RECEIPT OF ASSESSMENT AND PENALTY ORDERS, ADVISED NOT TO FILE ANY APPEALS BEFORE THE LD.CIT(A). ASSESSEE HAS ALSO FILED AFFID AVIT IN RESPECT OF THE SAME BEFORE THE LD.CIT(A). 4. IT IS SUBMITTED THAT, LD.CIT(A) WITHOUT DECIDING THE ISSUES ON MERITS HAVE DISMISSED THE APPEALS. 5. IN OUR VIEW LD.CIT(A) SHOULD NOT DISMISS APPEAL WITHOUT DECIDING THE ISSUES ON MERITS. WE CONDONE THE DELAY OF 275 DAYS AND 87 DAYS IN APPEAL FILED AGAINST PENALTY OR DER PASSED UNDER SECTION 271(1)(C) BEFORE THE LD.CIT(A) RESPEC TIVELY. 6. WE DIRECT LD.CIT(A) TO PASS A DETAILED ORDER ON MERITS HAVING REGARDS TO THE EVIDENCES FILED BY ASSESSEE. ASSESSEE IS ALSO DIRECTED TO FILE ALL REQUISITE DETAILS IN SUPP ORT OF ITS CLAIM. WE THEREFORE REMAND BOTH THE APPEALS BACK TO LD.CIT (A) WITH A DIRECTION TO PASS ORDERS AFTER HEARING ASSESSEE IN ACCORDANCE WITH LAW. PAGE 3 OF 4 ITA NO.2419 & 2420/BANG/2019 ACCORDINGLY GROUNDS RAISED BY ASSESSEE IN BOTH THE APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT APPEALS FILED BY ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD FEBRUARY, 2021 SD/- SD/- (CHANDRA POOJARI) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEM BER BANGALORE, DATED, THE 3 RD FEBRUARY, 2021. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 4 OF 4 ITA NO.2419 & 2420/BANG/2019 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -2-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -2-2021 JM/AM 4. DRAFT DISCUSSEDAPPROVED BY SECOND MEMBER. -2-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -2-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -2-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -2-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -2-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS