Sri. K.U.Povaiah, Pollobetta V. Income-Tax Officer, Ward-1, Madikeri

ITA 2551/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4688 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 10-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKAS K SURYAVAMSHI
• Assessee Lawyers: K RAMAGOPAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, SMC : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA NO. 2551/BANG/2018 ASSESSMENT YEAR : 2006-07 SRI K.U POVAIAH, M/S ESCONDIDO TRADING & IMPEX INC, LAKSHMI ESTATE, POLLOBETTA-571 215. SOUTH COORG DIST. PAN ABAPP 1185E. VS. THE INCOME TAX OFFICER, WARD 1, MADIKERI. APPELLANT RESPONDENT APPELLANT BY : SHRI K RAMAGOPAL, ADVOCATE RESPONDENT BY : SHRI VIKAS K SURYAVAMSHI, ADDL.CIT DATE OF HEARING : 04.10.2018 DATE OF PRONOUNCEMENT : .10.2018 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 28.5.2018 OF THE CIT(APPEALS), MYSURU RELATING TO A SSESSMENT YEAR 2006-07. 2. THE ASSESSEE IS AN INDIVIDUAL. AGAINST THE ORDE RS OF ASSESSMENT FOR AY 2006-07, THE ASSESSEE PREFERRED APPEAL BEFOR E CIT(A) AND THEREAFTER APPEAL BEFORE THE TRIBUNAL. AN ORDER DA TED 15.7.2016 IN ITA NO.311 OF 2015 WAS PASSED BY THE TRIBUNAL, REMANDIN G THE CASE FOR ITA NO. 2551/BANG/2018 PAGE 2 OF 5 CONSIDERATION OF CERTAIN ISSUES. THE AO PASSED AN ORDER DATED 27.12.2017 GIVING EFFECT TO THE DIRECTIONS OF THE T RIBUNAL. 3. AGGRIEVED BY THE AFORESAID ORDER OF THE AO, THE ASSESSEE FILED APPEAL BEFORE CIT(A). THE APPEAL BEFORE THE CIT(A) WAS FIXED FOR HEARING ON 16.5.2018. SINCE ON THE SAID DATE NONE APPEARED ON BEHALF OF THE ASSESSEE, THE CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS ORDER DATED 28.5.208. 4. AGGRIEVED, BY THE ORDER OF THE CIT(A), THE ASSES SEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. THERE IS A DELAY OF 22 DAYS IN FILING THIS APPEA L BY THE ASSESSEE BEFORE THE TRIBUNAL. THE ASSESSEE HAS FILED AN APP LICATION FOR CONDONATION OF DELAY OF 22 DAYS IN FILING THE APPEA L BEFORE THE TRIBUNAL. IN THE AFFIDAVIT IN SUPPORT OF THE SAID APPLICATION, THE ASSESSEE HAS STATED THAT HE RECEIVED THE IMPUGNED O RDER DATED 28-5- 2018 ON 15-6-2018 . SINCE THE IMPUGNED ORDER WAS AN EX-PARTE ORDER, WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED AS UNADMITTED FOR NOT FILING APPLICATION FOR CONDONATION OF DELAY, TH E ASSESSEE FILED APPLICATION FOR RECALLING THE SAID ORDER. SINCE NO ORDERS WERE PASSED ON THE SAID APPLICATION FILED BY THE ASSESSEE, THE AS SESSEE APPROACHED THE FIRST APPELLATE AUTHORITY WHO INFORMED THE ASSESSEE , THAT SUCH APPLICATIONS ARE NOT ENTERTAINED. IN THE MEANTIME, POLLIBETTA, SOUTH COORG, IN WHICH THE ASSESSEE RESIDES, WAS EFFECTED BY HEAVY FLOOD AND ITA NO. 2551/BANG/2018 PAGE 3 OF 5 DUE TO THIS NATURAL DISASTER, HE COULD NOT MEET HIS ADVOCATE TO GIVE INSTRUCTIONS TO FILE THE APPEAL IN TIME. HENCE, THE RE WAS DELAY. 6. I AM OF THE VIEW THAT THE REASONS GIVEN IN THE A PPLICATION FOR CONDONATION OF DELAY WOULD CONSTITUTE REASONABLE AN D SUFFICIENT CAUSE IN FILING THE APPEAL BELATEDLY. I THEREFORE CONDON E THE DELAY IN FILING THE APPEAL. 7. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSE E ALSO BROUGHT TO OUR NOTICE A LETTER DATED 23.5.2018 WHICH WAS FILED BY THE ASSESSEE IN THE OFFICE OF THE CIT(A) ON 24.5.2018. IN THE SAID LETTER THE ASSESSEE HAS INFORMED THE CIT(A) THAT THE NOTICE OF HEARING FOR THE HEARING ON 16.5.2018 WAS RECEIVED BY HIM ONLY ON 18.5.2018 AND , THEREFORE, HE COULD NOT ATTEND THE HEARING ON 16.5.2018 AND HAS S OUGHT A FRESH DATE FOR HEARING. THIS LETTER WAS HOWEVER NOT TAKEN COG NIZANCE BY THE CIT(A) IN THE IMPUGNED ORDER, THOUGH HE HAS PASSED THE IMPUGNED ORDER ONLY ON 28.5.2018. 8. IN THE CIRCUMSTANCES SET OUT ABOVE, I AM OF THE VIEW THAT THE ASSESSEE DID NOT HAVE PROPER OPPORTUNITY OF BEING H EARD. I, THEREFORE, SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE IS SUES RAISED IN THE GROUNDS OF APPEAL BY THE ASSESSEE BEFORE THE CIT(A) FOR CONSIDERATION AFRESH ON MERITS AFTER AFFORDING OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. ITA NO. 2551/BANG/2018 PAGE 4 OF 5 9. IN THE RESULT, I ALLOW THE APPEAL OF THE ASSESSE E FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF OCTOBER, 2018. SD/- ( N.V. VASUDEVAN) VICE PRESIDENT BANGALORE, DATED, THE 26 TH OCTOBER, 2018. / VMS / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.