Shri Sunil Shamdas Magani, Mumbai V. The Income Tax Officer, Ward-1(2)(5), Vadodara

ITA 265/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7995 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 01-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 144

Judgement Text

ITA NO. 265/AHD/2017 SUNIL SHAMDAS MAGNANI VS. ITO ASSESSMENT YEAR: 2010-11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, AM AND MS. MADHUMITA ROY, JM] ITA NO. 265/AHD/2017 ASSESSMENT YEAR: 2010-11 SUNIL SHAMDAS MAGNANI ..................APP ELLANT C-211, SECOND FLOOR, LOKHANGAN, NR. SHASTRI NAGAR, GURU GOVINDSINGH MARG, MULUND COLONY, MUMBAI-400 082 [PAN : ADTPM 4550 F] VS. INCOME TAX OFFICER ...........................RESPONDENT WARD-2(6), VADODARA APPEARANCES BY: NONE FOR THE APPELLANT VK SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 22.06.2018 DATE OF PRONOUNCING THE ORDER : 26.06.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 18 TH AUGUST, 2016 PASSED BY THE BY THE CIT(A)-4, VADODA RA IN THE MATTER OF ASSESSMENT UNDER SECTION 144 R.W.S. 147 O F THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2010-11. 2. THE GRIEVANCE OF THE ASSESSEE IN SUBSTANCE IS TH AT THE LEARNED CIT(A) HAS ERRED IN REJECTING THE APPEAL AS TIME BARRED AND DE CLINED TO DEAL WITH THE SAME ON MERITS. 3. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE; HOWEVER, WE HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTATI VE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. AS EVIDENT FROM THE PLAIN READING OF THE IMPUGNE D ORDER, THE CASE OF THE ASSESSEE HAS BEEN THAT THE ASSESSMENT ORDER AND NOT ICES ETC WERE NOT SERVED UPON HIM SINCE THE ASSESSEE HAD SHIFTED HIS RESIDENCE FR OM C-27, SAMRAJYA DUPLEX, MUNJ MAHUDA, AKOTA ROAD, VADODARA TO C-211, SECON D FLOOR, LOKHANGAN, NEAR SHASTRI NAGAR, GURU GOVINDSINGH MARG, MULUND COLONY , MUMBAI-400082. LEARNED CIT(A), HOWEVER, HAS REJECTED THIS REASON ON THE GR OUND THAT THE ASSESSEE OUGHT TO HAVE INFORMED THE ASSESSING OFFICER AND HIS LAPSE I N INFORMING THE CHANGE OF ADDRESS TO THE ASSESSING OFFICER CANNOT ENTITLE HIM FOR CONDONATION OF DELAY IN FILING ITA NO. 265/AHD/2017 SUNIL SHAMDAS MAGNANI VS. ITO ASSESSMENT YEAR: 2010-11 PAGE 2 OF 2 OF APPEAL. WHAT HAS BEEN MISSED OUT BY THE LEARNED CIT(A) IS THAT THE DELAY IS ON ACCOUNT OF A BONAFIDE REASON EVEN IF CAUSED BY LAPS E, AND, IT IS THE REASON BEING BONAFIDE THAT REALLY MATTERS IN DECIDING THE ISSUE AS TO WHETHER THE DELAY SHOULD BE CONDONED OR NOT. IN OUR CONSIDERED VIEW, EVEN THO UGH THE ASSESSEE MAY PERHAPS HAVE BEEN AT FAULT IN NOT COMMUNICATING THE CHANGE OF ADDRESS TO THE ASSESSING OFFICER, THE FACT REMAINS THAT THERE WAS A BONAFIDE REASON FOR DELAY IN FILING OF THE APPEAL BEFORE THE LEARNED CIT(A) SINCE THE ASSESSME NT ORDER AND NOTICES ETC WERE ADMITTEDLY NOT RECEIVED BY THE ASSESSEE IN TIME. I N ANY EVENT, ON SUCH MATTERS, A HYPER TECHNICAL VIEW IS BEST AVOIDED. IN VIEW OF T HIS DISCUSSION AND BEARING IN MIND ENTIRETY OF THE CASE, WE ARE OF THE CONSIDERED VIEW THAT THE DELAY IN FILING THE APPEAL BEFORE THE LEARNED CIT(A) SHOULD HAVE BEEN CONDONED BY THE CIT(A). WE, THEREFORE, DEEM IT FIT AND PROPER TO CONDONE THE DELAY IN FILI NG THE APPEAL BEFORE THE LEARNED CIT(A) AND DIRECT THE LEARNED CIT(A) TO DECIDE THE MATTER ON MERITS IN ACCORDANCE WITH THE LAW. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 2 6 TH JUNE, 2018 SD/- SD/- MS. MADHUMITA ROY PRA MOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 26 TH DAY OF JUNE, 2018 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ................COVERED MATT ER....26.06.2018.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 26.06.2018.... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 26.06.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ... 26.06.2018.... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 29.06.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......