Shri Umesh Singh Dholi Mandi, C/o Rohit Auto Garage, Renwal Road, Chomu, Chomu V. ITO Ward-7(3), Jaipur, Ward-7(3), Jaipur

ITA 260/JPR/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9384 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S L PODDAR
• Keywords: Recovery proceedings; Reasonable cause; Condonation of delay; TDS

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,B VC JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA - @ ITA NO. 260/JP/2019 FU/KZKJ.K O'KZ @ ASSESSMENT YEAR : 2011-12. SHRI UMESH SINGH, DHOLI MANDI, C/O ROHIT AUTO GARAGE, RENWAL ROAD, CHOMU, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD 7(3), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO. AMEPS 3364 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI S.L. PODDAR (ADVOCATE) JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/02/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 01/03/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 04.02.2019 OF LD. CIT (A)-3, JAIPUR FOR THE ASSESSMENT YEAR 2011-12. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT (A) HAS ERRED IN NOT CONDONING THE DELAY OF 399 DAYS IN FILING THE APPEAL WHICH WAS DUE TO REASONABLE AND BONAFIDE CAUSE. 2. IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT (A) HAS ERRED IN CONFIRMING THE ADDITION OF RS. 2,51,962/- ON ACCOUNT OF NON DEDUCTION OF TDS FOR INTEREST PAYMENT MADE BY THE LEARNED AO. 2 ITA NO. 260/JP/2019 SHRI UMESH SINGH, CHOMU, JAIPUR. 3. IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT (A) HAS ERRED IN CONFIRMING THE ADDITION OF RS. 2,16,000/- ON ACCOUNT OF NON DEDUCTION OF TDS FOR RENT PAYMENT MADE BY THE LEARNED AO. 4. THE ASSESSEE CRAVES YOUR INDULGENCE TO ADD, AMEND OR ALTER ALL OR ANY GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEARING. 2. THERE IS A DELAY OF 399 DAYS IN FILING THE APPEAL BEFORE THE LD. CIT (A). THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY ALONG WITH AFFIDAVIT WHICH HAS BEEN REJECTED BY THE LD. CIT (A) BY OBSERVING IN PARA 3 OF HIS ORDER AS UNDER :- 3. I CAREFULLY CONSIDERED THE CONDONATION DELAY APPLICATION. I FIND THAT THE APPELLANT FILE APPELLATE BY 399 DAYS WITHOUT ANY GENUINE CAUSE. THE APPELLANT FAILED TO FILE ANY SPPORTING EVIDENCE REGARDING HIS CONDONATION DELAY. THEREFORE, I REJECTED THE CONDONATION DELAY PETITION AND THE APPEAL IS DISMISSED AT ADMISSION STAGE. 3. WE HAVE HEARD THE LD. A/R AS WELL AS THE LD. D/R ON THE CONDONATION OF DELAY IN FILING THE APPEAL. THE LD. A/R OF THE ASSESSEE HAS SUBMITTED THAT THE DELAY OF 399 DAYS IN FILING THE APPEAL IS DUE TO INADVERTENT AND BONAFIDE DELAY ON THE PART OF THE ASSESSEE WHO HAS RECEIVED THE ASSESSMENT ORDER ON 14.03.2016 BUT THE SAME WAS MISPLACED AND LATER ON FORGOT TO FILE APPEAL AGAINST THE ASSESSMENT ORDER DATED 22.06.2015. THE ASSESSEE FILED THE APPEAL ON 15.04.2017 WHEN RECOVERY PROCEEDINGS WERE TAKEN UP. THIS IS AN UNINTENTIONAL HUMAN ERROR WHICH HAS 3 ITA NO. 260/JP/2019 SHRI UMESH SINGH, CHOMU, JAIPUR. HAPPENED ON THE PART OF THE ASSESSEE. THE LD. A/R HAS THUS CONTENDED THAT THE ASSESSEE HAS CORROBORATED THIS FACT IN THE AFFIDAVIT AND, THEREFORE, THE DELAY IN FILING THE APPEAL IS NEITHER INTENTIONAL NOR WILLFUL BUT DUE TO THE CIRCUMSTANCES AS EXPLAINED IN THE CONDONATION APPLICATION AS WELL AS IN THE AFFIDAVIT. THUS THE LD. A/R HAS PLEADED THAT THE DELAY OF 399 DAYS IN FILING THE APPEAL MAY BE CONDONED. 4. ON THE OTHER HAND THE LD. D/R HAS VEHEMENTLY OPPOSED TO THE CONDONATION OF DELAY AND SUBMITTED THAT THE APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE AND THE SAME IS LIABLE TO BE DISMISSED BEING BARRED BY LIMITATION. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE CAUSE OF DELAY EXPLAINED BY THE ASSESSEE IN THE APPLICATION FOR CONDONATION OF DELAY AS WELL AS IN THE AFFIDAVIT FILED BY THE THE ASSESSEE. THE ASSESSEE HAS MADE A SOLEMN STATEMENT IN THE AFFIDAVIT THAT HE RECEIVED THE IMPUGNED ASSESSMENT ORDER ON 14.03.2016 BUT IT WAS KEPT BY HIM IN THE OFFICE AND MISPLACED. AS THE ASSESSMENT ORDER IS INADVERTENTLY MISPLACED AND FORGOT ABOUT THE ORDER, HE COULD NOT TAKE STEPS FOR FILING THE APPEAL. THUS THE ASSESSEE HAS STATED THAT IT IS A HUMAN ERROR ON HIS PART AND DUE TO SLIP OF MIND HE COULD NOT FILE THE APPEAL BEFORE THE LD. CIT (A) IN TIME. BY CONSIDERING THE REASONS AS EXPLAINED BY THE ASSESSEE IN THE APPLICATION FOR CONDONATION OF DELAY AS WELL AS IN THE AFFIDAVIT, WE ARE SATISFIED THAT THE ASSESSEE WAS HAVING A REASONABLE CAUSE FOR DELAY OF 399 DAYS IN FILING THE APPEAL BEFORE THE LD. CIT (A). ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE CONDONE THE DELAY OF 399 DAYS IN FILING THE APPEAL. SINCE THE MATTER WAS NOT HEARD ON MERITS AND ONLY THE ISSUE OF CONDONATION OF DELAY WAS TAKEN UP FOR HEARING AS PER REQUESTS OF THE PARTIES, THEREFORE, THE APPEAL OF THE 4 ITA NO. 260/JP/2019 SHRI UMESH SINGH, CHOMU, JAIPUR. ASSESSEE IS REMITTED BACK TO THE LD. CIT (A) FOR DECIDING AFRESH AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 01/03/2021. SD/- SD/- FOE FLAG ;KNO LANHI XKSLKBZ (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 01/03/2021. DAS/ VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI UMESH SINGH, CHOMU, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- THE ITO WARD 7(3), JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 260/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR