Dhirenbhai Mohanlal Patel, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-4(3), RAJKOT-GUJARAT

ITA 242/RJT/2013

• Counselvise Citation: 24224914 RSA 2013
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-11-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 15-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: DR ADHIA
• Keywords: Opportunity of being heard; Reasonable cause; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBULAL, SMC BENCH, RAJKOT BEFORE SHRI T. K. SHARMA, JM ITA NO. 242/RJT/2013 ASSESSMENT YEAR : 2008-09 SHRI DHIRENBHAI MOHANLAL PATEL, 201-KALRAV, OPP. SHILPAN RESIDENCY, NR. ROYAL HALL, UNIVERSITY ROAD, RAJKOT PAN : ACNPP 0175 E ( / APPELLANT) THE I.T.O., WARD 4(3), RAJKOT / RESPONDENT / ASSESSEE BY SHRI D R ADHIA, AR / REVENUE BY SHRI M K SINGH, DR / DATE OF HEARING 28.11.2013 !'# / DATE OF PRONOUNCEMENT 29.11.2013 / ORDER THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DA TED 21.03.2013 OF CIT(A)- III, RAJKOT IN APPEAL NUMBER CIT(A)-III/0010/11-12, DISMISSING THE APPEAL OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2008-09 ON THE GRO UND THAT THERE WAS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR D ELAY IN FILING APPEAL. 2. AT THE TIME OF HEARING, ON BEHALF OF THE ASSESSE E, SHRI D R ADHIA, AR APPEARED AND CONTENDED THAT IN THE IMPUGNED ORDER L D.CIT(A), RAJKOT DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT PINPOINTING THE DEFE CT THAT THERE WAS A DELAY IN FILING THE APPEAL FOR ABOUT 4 MONTHS. THE LD COUNSEL OF TH E ASSESSEE CONTENDED THAT BEFORE DISMISSING THE APPEAL THE LD. CIT(A), RAJKOT OUGHT TO HAVE PROVIDED THE OPPORTUNITY TO THE ASSESSEE TO EXPLAIN THE REASONS FOR DELAY AND S INCE THIS WAS NOT DONE, THE IMPUGNED ORDER OF LD. CIT(A), RAJKOT BE SET ASIDE A ND HE MAY BE DIRECTED TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING REAS ONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE TO EXPLAIN THE REASONS FOR DELAY IN FILING THE APPEAL. AS AGAINST THIS, THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT IT WAS THE DUTY OF THE ASSESSEE TO FILE THE APPLICATION FOR CONDONATION OF DELAY ALONG WITH MEMO OF APPEAL AND SINCE THIS WAS NOT DONE, THE VIEW TAKEN BY THE LD. CIT(A), RAJ KOT BE UPHELD. 3. AFTER CONSIDERING BOTH THE SIDES, I AM CONVINCED THAT THE APPEAL FILED BY THE ASSESSEE WAS DEFECTIVE, BUT IT IS THE DUTY OF THE L D. CIT(A) TO POINT OUT THE DEFECT AND 2 242-RJT-2013 DHIRENBHAI MOHANLAL PATEL (SMC) ASK THE ASSESSEE TO EXPLAIN THE DELAY IN FILING THE APPEAL. SINCE THE LD. CIT(A), RAJKOT HAS DISMISSED THE APPEAL WITHOUT GIVING OPPORTUNITY TO THE ASSESSEE, I SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A), RAJKOT AND DIRECT HIM TO DECIDE THE APPEAL OF THE ASSESSEE AFRESH. I ALSO DIRECT THE ASSESSEE TO FILE AN APPLICATION FOR CONDONATION OF DELAY WITH THE COMMISSIONER OF INCOME-TAX (A)-III, RAJKOT WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MEN TIONED HEREINABOVE. SD/- ( $.. &' / T. K. SHARMA) ( ) /JUDICIAL MEMBER *)& +) ,/ ORDER DATE: 29.11.2013 !$ /RAJKOT *BT / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT- SHRI DHIRENBHAI MOHANLAL PAEL, 201-KA LRAV, OPP. SHILPAN RESIDENCY, NR. ROYAL HALL, UNIVERSITY ROAD, RA JKOT 2. / RESPONDENT- THE I.T.O., WARD 4(3), RAJKOT 3. ,0,1 * * 2 / CONCERNED CIT-III, RAJKOT 4. * * 2- / CIT (A)-III, RAJKOT 5 . 567 1, * 1#, !$ / DR, ITAT, RAJKOT 5 . 79 :; / GUARD FILE *)& / BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT