Sunbright Designers Pvt. Ltd., CHENNAI V. ACIT, CHENNAI

ITA 2632/CHNY/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3938 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-12-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 12-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MURALI MOHAN JCIT
• Assessee Lawyers: G SEETHARAMAN
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , .. ' #$, & '( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ ITA NO.2632/MDS/2016 * +* / ASSESSMENT YEAR : 2003-04 M/S SUNBRIGHT DESIGNERS PVT. LTD., MODULE NO.6, SIDCO READYMADE GARMENT COMPLEX, GUINDY INDUSTRIAL ESTATE, GUINDY, CHENNAI - 600 032. PAN : AADCS 6265 P V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(2), CHENNAI - 600 034. (-./ APPELLANT) (/0-./ RESPONDENT) -. 1 2 / APPELLANT BY : SHRI G. SEETHARAMAN, CA /0-. 1 2 / RESPONDENT BY : SHRI MURALI MOHAN, JCIT ' 1 3& / DATE OF HEARING : 14.12.2016 45+ 1 3& / DATE OF PRONOUNCEMENT : 27.12.2016 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) 15, CHEN NAI, DATED 12.07.2016 AND PERTAINS TO ASSESSMENT YEAR 2003-04. 2 I.T.A. NO.2632/MDS/16 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IS WITH REGARD TO CONDONATION OF DELAY OF 34 DAYS IN FILING THE APPEA L BEFORE THE CIT(APPEALS). 3. WE HAVE HEARD SHRI G. SEETHARAMAN, THE LD. REPRE SENTATIVE FOR THE ASSESSEE AND SHRI MURALI MOHAN, THE LD. DEP ARTMENTAL REPRESENTATIVE. THE CLAIM OF THE ASSESSEE BEFORE T HE CIT(APPEALS) WAS THAT THE ACCOUNTANT, WHO RECEIVED THE COPY OF T HE ORDER OF THE ASSESSING OFFICER, RESIGNED THE JOB, THEREFORE, THE ASSESSEE COULD NOT FILED APPEAL BEFORE THE CIT(APPEALS) WITHIN THE PERIOD PRESCRIBED. THE FACT REMAINS THAT THE DELAY IN FIL ING THE APPEAL WAS ONLY 34 DAYS. NO DOUBT, THE ASSESSEE IS EXPECTED T O EXPLAIN THE REASONS FOR DELAY IN FILING THE APPEAL BEFORE THE C IT(APPEALS). THE EXPLANATION OF THE ASSESSEE IS THAT THE ACCOUNTANT, WHO RECEIVED THE ORDER OF THE ASSESSING OFFICER, RESIGNED THE JO B, THEREFORE, THERE WAS A DELAY. THIS TRIBUNAL IS OF THE CONSIDERED OP INION THAT THE INCOME-TAX ACT, BEING A SPECIAL ENACTMENT FOR ASSES SMENT OF INCOME, LEVY OF TAX ON INCOME AND COLLECTION OF TAX , THE REVENUE AUTHORITIES CANNOT RECOVER ANY TAX UNLESS THE SAME IS AUTHORIZED BY LAW. THEREFORE, FOR EVERY LEVY OF TAX, IT HAS TO B E AUTHORIZED BY LAW. LIMITATION, OF COURSE, IS ONE OF THE FACTORS TO BE CONSIDERED IN ORDER 3 I.T.A. NO.2632/MDS/16 TO ENSURE FINALITY IN THE LITIGATION. HOWEVER, IN THIS CASE, THE DELAY IS ONLY 34 DAYS. THEREFORE, CONDONING THE DELAY OF 34 DAYS IN FILING THE APPEAL BEFORE THE CIT(APPEALS) MAY NOT PREJUDIC E THE REVENUE IN ANY WAY. THIS TRIBUNAL IS OF THE CONSIDERED OPI NION THAT CONDONING THE DELAY OF 34 DAYS IN FILING APPEAL BEF ORE THE CIT(APPEALS) WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE AND ENHANCE THE CONFIDENCE OF THE CITIZENS ON JUDICIAL SYSTEM. 4. EVEN OTHERWISE, THE DELAY WAS CAUSED DUE TO RESI GNATION OF THE ACCOUNTANT WHO SAID TO HAVE RECEIVED THE COPY O F THE ORDER OF THE ASSESSING OFFICER. THEREFORE, THE DELAY IN FIL ING THE APPEAL HAS TO BE CONDONED. ACCORDINGLY, THE IMPUGNED ORDER OF THE CIT(APPEALS) IS SET ASIDE AND THE DELAY OF 34 DAYS IN FILING THE APPEAL BEFORE THE CIT(APPEALS) IS CONDONED. NOW TH E APPEAL OF THE ASSESSEE STANDS RESTORED ON THE FILE OF THE CIT(APP EALS). THE CIT(APPEALS) IS HEREBY DIRECTED TO DISPOSE OF THE A PPEAL ON MERIT, AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESS EE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. 4 I.T.A. NO.2632/MDS/16 ORDER PRONOUNCED ON 27 TH DECEMBER, 2016 AT CHENNAI. SD/- SD/- ( . . ' #$ ) ( . . . ) (D.S. SUNDER SINGH) (N.R.S. GANESAN) & / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 27 TH DECEMBER, 2016. KRI. 1 /3#8 98+3 /COPY TO: 1. -. /APPELLANT 2. /0-. /RESPONDENT 3. ' :3 () /CIT(A)-15, CHENNAI-34 4. ' :3 /CIT-6, CHENNAI-34 5. 8; /3 /DR 6. * < /GF.