Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 8119 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 8 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-06-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
Not Allotted
Assessment Year
2011-2012
Appeal Filed On
29-09-2015
Judgement Text
ITA NO.2743/AHD/2015 ASSESSMENT YEAR: 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] ITA NO.2743/AHD/2015 ASSESSMENT YEAR: 2011-12 SHREE NIRMAN FOUNDATION CHARITABLE TRUST, ..................APPELLANT OPP. SABRI APARTMENT, B/H. INDRAPASTHA BUNGALOWS, VASTRAPUR, AHMEDABAD. [PAN : AABTN 0243 R] VS. DY. DIRECTOR OF INCOME TAX (EXEMPTION), AHMEDABAD. ............................RESPONDENT APPEARANCES BY ASEEM L. THAKKAR FOR THE APPELLANT MUDIT NAGPAL FOR THE RESPONDENT HEARING CONCLUDED ON: 21.03.2018 ORDER PRONOUNCED ON : 15.06.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF THE LD. CIT(A)S ORDER DATED 17 TH SEPTEMBER, 2014 IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2011-12. 2. THE APPEAL IS TIME BARRED BY 286 DAYS. THE ASSE SSEE HAS MOVED A CONDONATION PETITION DULY SUPPORTED BY AN AFFIDAVIT DATED 28.09 .2015. THE EXPLANATION OF THE ASSESSEE FOR THE DELAY IS THAT THE IMPUGNED ORDER W AS RECEIVED BY THE CONCERNED CHARTERED ACCOUNTANT BUT NOT COMMUNICATED THE ASSES SEE. IT WAS ALSO EXPLAINED THAT ON ACCOUNT OF THIS LAPSE BY THE CHARTERED ACCOUNTAN T CONCERNED, THE ASSESSEE HAS ENGAGED A NEW CHARTERED ACCOUNTANT AND THE MATTER I S BEING NOW PURSUED IN APPROPRIATE MANNER. LD. COUNSEL FOR THE ASSESSEE S UBMITS THAT THE DELAY IN FILING OF APPEAL IS DUE TO BONAFIDE REASON BEYOND THE CONTROL OF THE ASSESSEE AND SHOULD THUS BE CONDONED. ITA NO.2743/AHD/2015 ASSESSMENT YEAR: 2011-12 PAGE 2 OF 2 3. LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHE R HAND, OPPOSES THE CONDONATION PETITION. 4. HAVING PERUSED THE CONDONATION PETITION AND THE AFFIDAVIT AND HAVING HEARD THE RIVAL CONTENTIONS, WE ARE INCLINED TO CONDONE THE D ELAY AND DEAL WIT THE APPEAL ON ITS MERITS. 5. WE HAVE ALSO NOTICED THAT THE IMPUGNED ORDER IS PASSED EX-PARTE. AS NOTICED IN THE CIT(A)S ORDER, NOTICE WAS SERVED THROUGH CHART ERED ACCOUNTANT BUT THEN, AS IS THE CONTENTION OF THE ASSESSEE, THE CHARTERED ACCOUNTAN T DID NOT DEAL WITH THE MATTER IN INTELLIGENT MANNER AND HAD THEREFORE EVENTUALLY DIS ENGAGED BY THE ASSESSEE. WE HAVE ALSO BEEN ASSURED BY THE ASSESSEE THAT GIVEN ANOTHE R OPPORTUNITY OF PRESENTING HIS CASE BEFORE THE LEARNED CIT(A) HE WILL SCRUPULOUSLY ENSURE EARLY DISPOSAL OF THE APPEAL ON MERITS AND SHALL NOT RESORT TO ANY DILATORY TACT ICS. 6. LEARNED DEPARTMENTAL REPRESENTATIVE ALSO DOES NO T OPPOSE THE MATTER BEING REMITTED TO THE FILE OF THE LEARNED CIT(A) FOR FRES H ADJUDICATION. IN VIEW OF THE ABOVE DISCUSSION AND BEARING IN MIND ENTIRETY OF THE CASE , WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF LEARNED CIT(A) FOR FRESH ADJUDICATION ON MERITS. 7. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF JUNE, 2018. SD/- SD/- MAHAVIR PRASAD PR AMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 15 TH JUNE, 2018. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD
