M/s. Mohansinh B. Gohil, Ahmedabad V. The Income tax Officer, Ward-2(3), Bhavnagar

ITA 278/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5108 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 02-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NO.278/AHD/2017 MOHANSINH B GOHIL VS. ITO ASSESSMENT YEAR: 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] ITA NO.278/AHD/2017 ASSESSMENT YEAR: 2011-12 MOHANSINH B. GOHIL, ......... ... APPELLANT C/O. ASHOK KUMAR S. GUPTA, 203/1, NEW CLOTH MARKET, O/S. RAIPUR GATE, AHMEDABAD 380 002. [PAN: AHHPG 5011 F] VS. INCOME TAX OFFICER, WARD 2(3), BHAVNAGAR. ....................... RESPONDENT APPEARANCES BY S.N. DIVATIA FOR THE CROSS OBJECTOR LALIT P. JAIN FOR THE RESPONDENT HEARING CONCLUDED ON: 02.08.2018 ORDER PRONOUNCED ON : 03.08.2018 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 30.11.2016, PASSED BY THE LEARNED CIT(A ), IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT 1961, FO R THE ASSESSMENT YEAR 2011-12. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEA RNED COUNSEL FOR THE ASSESSEE INVITED OUR ATTENTION TO THE FACT THAT IN THE IMPUG NED ORDER LEARNED CIT(A) HAS DECLINED TO CONDONE THE DELAY OF 331 DAYS AND THUS DISMISSED THE APPEAL SUMMARILY. LD. COUNSEL FOR THE ASSESSEE ALSO INVITES OUR ATTENTION TO THE REASONS FOR DELAY IN FILING OF APPEAL WHICH ARE EXHAUSTIVELY SET OUT IN PARA NO.3 OF THE LEARNED CIT(A)S ORDER. HE SUBMITS THAT THE DELAY IN FILING THE APPEAL BEFORE THE LEARNED CIT(A) WAS ON ACCOUNT OF BONAFIDE REASONS AND DUE TO A COMMUNICATION GAP. I T IS PRAYED THAT IN THE INTEREST OF SUBSTANTIAL JUSTICE, THIS DELAY OF 11 MONTHS BE CON DONED ON ACCOUNT OF BONAFIDE REASONS BEYOND THE CONTROL OF THE ASSESSEE. IT IS SUBMITTED THAT THE ADDITIONS IMPUGNED ITA NO.278/AHD/2017 MOHANSINH B GOHIL VS. ITO ASSESSMENT YEAR: 2011-12 PAGE 2 OF 2 IN THE APPEAL ARE ALSO SMALL ADDITIONS AND THE ASSE SSEE IS A SMALL TAX PAYER, WE ARE URGED TO TAKE A LENIENT VIEW OF THE MATTER AND COND ONE THE DELAY AND REMIT THE MATTER TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATION ON MERITS 3. LEARNED DEPARTMENTAL REPRESENTATIVE RELIED UPON THE STAND OF THE LEARNED CIT(A). 4. WE HAVE NOTED THAT THE ASSESSEE IS A SENIOR CITI ZEN AND THE DELAY IS SAID TO BE ON ACCOUNT OF FACTORS BEYOND HIS CONTROL INASMUCH A S THE COMMUNICATION WAS MISPLACED BY HIS SEMI ILLITERATE STAFF MEMBER. WE HAVE ALSO NOTED THAT THE ASSESSEE HAS STATED ON OATH THAT THE COMMUNICATION HAS NEVER REACHED HIM AND WAS MISPLACED, AS NOTED ABOVE, BY HIS SEMI ILLITERATE STAFF MEMBER . IN THESE CIRCUMSTANCES AND BEARING IN MIND THE FACT THAT THE ASSESSEE IS A SENIOR CITI ZEN, WE DEEM IT FIT AND PROPER TO CONDONE THE DELAY IN FILING OF APPEAL BEFORE THE LE ARNED CIT(A) AND DIRECT THE LEARNED CIT(A) TO ADJUDICATE ON THE GRIEVANCE RAISED BEFORE THE LEARNED CIT(A) ON MERITS. 5. IN THE RESULT, APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT TODAY ON THE 3 RD AUGUST, 2018. SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED: 3 RD AUGUST, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD