M/s. N.C. Patel, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-2(3), AMRELI

ITA 269/RJT/2013

• Counselvise Citation: 26924914 RSA 2013
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 07-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J B JHAVERI D R
• Assessee Lawyers: DR ADHIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. BEFORE SHRI T. K. SHARMA JM AND SHRI B. R. JAIN AM ITA NOS. 269 TO 273/RJT/2013 ASSESSMENT YEARS 2003-04 & 2004-05. M/S N.C. PATEL, AT RAMPARA, JESINGPARA, DISTRICT- AMRELI. PAN- AABFN6812E ( APPELLANT V/S THE I.T.O., WARD 2(3), AMRELI. RESPONDENT ! ' # / ASSESSEE BY SHRI D.R. ADHIA, A.R. % ! ' # / REVENUE BY SHRI J.B. JHAVERI, D.R. # & ' ! ( / DATE OF HEARING 07/01/2014 ) ! ( / DATE OF PRONOUNCEMENT 08/01/2014 / ORDER PER BENCH: THIS BUNCH OF FIVE APPEALS AGAINST THE COMMON ORDER DATED 21/3/2013 OF DR. K. SRINIVAS REDDY, LD. COMMISSIONE R OF INCOME TAX (APPEALS)-IV, RAJKOT, ASSAILS NON-ADMISSION THEREOF BY THE LD. CIT(A). 2. THE LD. CIT(A) DID NOT ADMIT THE AFORESAID APPEA LS AS THEY WERE BARRED BY LIMITATION AND THE APPEAL MEMOS DID NOT A CCOMPANY PETITION/LETTERS FOR CONDONATION OF DELAY. WHEN THE ASSESSEES COUNSEL APPEARED IN THESE CASES, HE ALSO DID NOT BRING THE FACT OF DELAY TO THE NOTICE OF LD. CIT(A) NOR FILED ANY LETTER OF CONDON ATION OF DELAY THEREOF. 3. THE LEARNED ASSESSEES COUNSEL SHRI D.R. ADHIA CONTENDS THAT THERE WERE MERIT IN THE APPEALS RAISED BY THE ASSES SEE. LD. CIT(A) CONSIDERING THE MERIT, SHOULD HAVE CONDONED THE DEL AY AND RENDERED THE DECISION ON MERIT. RELIANCE HAS BEEN PLACED ON THE JUDGMENT BY HONBLE SUPREME COURT OF INDIA IN THE CASE OF MELA RAM & OR S. VS. COMMISSIONER OF INCOME TAX (1956) 29 ITR 607 (SC), COMMISSIONER OF INCOME TAX VS. ITAS 269 TO 273/RJT/2013 2 WEST BENGAL INFRASTRUCTURE DEVELOPMENT FINANCE CORP ORATION LTD. (2011) 241 CTR (SC) 504 AND THE JUDGMENT BY THE HONBLE DE LHI HIGH COURT IN THE CASE OF RAJPAL & CO. VS. COMMISSIONER OF INCOME TAX (2001) 250 ITR 832 (DEL.). 4. ON THE OTHER HAND, THE LEARNED D.R. SUPPORTS THE DECISION OF THE LD. CIT(A). 5. HEARD PARTIES WITH REFERENCE TO MATERIAL ON RECO RD AND CASE LAWS BROUGHT TO OUR NOTICE. PERUSAL OF IMPUGNED ORDER RE VEALS THAT THE LD. CIT(A) AFTER FINDING THE DEFECT THAT APPEALS ARE BA RRED BY LIMITATION, DID NOT ISSUE ANY DEFECT MEMO NOR AFFORDED OPPORTUNITY TO T HE ASSESSEE TO STATE HIS CASE. HAD AN OPPORTUNITY BEEN AFFORDED, THE ASS ESSEE WOULD HAVE TENDERED EXPLANATION WHICH WAS SUBJECT TO THE EXAMI NATION BY THE LD. CIT(A) FOR ACCEPTING SUFFICIENT CAUSE OR OTHERWISE. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDERS AND REMIT THE MATTER BACK TO TH E LD. CIT(A), SO THAT THE ASSESSEE IS AFFORDED OPPORTUNITY TO EXPLAIN THE DELAY, IF SO ADVISED, AND TAKE DECISION AFRESH IN ACCORDANCE WITH LAW. 6. IN THE RESULT, ALL THE FIVE APPEALS BY THE ASSE SSEE STAND ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 08/01/2014. SD/- SD/- ( T. K. SHARMA ) ( B. R. JAIN ) #*% /JUDICIAL MEMBER (#*% / ACCOUNTANT MEMBER *+,*- ORDER DATE 08/01/2014 /RAJKOT *RANJAN / COPY OF ORDER FORWARDED TO:- ./ /APPELLANT- M/S N.C. PATEL, AMRELI. . 0/ /RESPONDENT- THE I.T.O., WARD 2(3), AMRELI. 1/#-2- & 3 / CIT-I, RAJKOT. 4/ & 3 5 / CIT (A)- IV, RAJKOT. ITAS 269 TO 273/RJT/2013 3 6/789 / DR, ITAT, RAJKOT :/9;<= / GUARD FILE. *+# / BY ORDER TRUE COPY PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, RAJKOT.