IMC, Rajkiya Audyogic Prashikshan (World Bank) Sansthan, Bareilly V. Income Tax Officer-1(2), Bareilly

ITA 278/LKW/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 8233 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 28-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DE V ASHISH A MEHROTRA
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

I.T.A. NO.278 TO 280/LKW/2017 ASSESSMENT YEAR:2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.278/LKW/2017 ASSESSMENT YEAR:2011-12 IMC RAJKIYA AUDYOGIC PRASHIKSHAN (WORLD BANK) SANATHAN, 26, CIVIL LINES, BAREILLY. PAN:AAAAI 4396 L VS. INCOME TAX OFFICER-1(2), BAREILLY. (APPELLANT) (RESPONDENT) ITA NO.279/LKW/2017 ASSESSMENT YEAR:2011-12 IMC GOVERNMENT INDUSTRIAL TRAINING INSTITUTE, 1-MANONA, AONLA, BAREILLY. PAN:AAAAI 2752 A VS. INCOME TAX OFFICER-1(2), BAREILLY. (APPELLANT) (RESPONDENT) ITA NO.280/LKW/2017 ASSESSMENT YEAR:2011-12 IMC RAJKIYA KASHTHKALA AUDYOGIC PRASHIKSHAN SANSTHAN, 26, CIVIL LINES, BAREILLY. PAN:AAAAI4420 M VS. INCOME TAX OFFICER - 1(2), BAREILLY. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI DE V ASHISH A. MEHROTRA, ADVOCATE RESPONDENT BY SHRI AJAY KUMAR, D.R. DATE OF HEARING 20 / 09 /201 8 DATE OF PRONOUNCEMENT 28/09/2018 I.T.A. NO.278 TO 280/LKW/2017 ASSESSMENT YEAR:2011-12 2 O R D E R THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAI NST THE SEPARATE ORDERS OF LEARNED CIT(A), BAREILLY ALL DATED 30/06/ 2016. 2. AT THE OUTSET, LEARNED A. R. SUBMITTED THAT THER E IS A DELAY OF 231 DAYS IN FILING THE APPEALS BEFORE THE HON'BLE TRIBU NAL AND THE REASON FOR DELAY IS THAT ONE THE EMPLOYEES OF THE ASSESSEE SHR I ANUP PANDEY HAD LEFT THE EMPLOYMENT WITHOUT PROPER INTIMATION AND THEREF ORE, THE PAPERS GIVEN TO HIM FOR SIGNATURE OF THE ASSESSEE BY CHARTERED A CCOUNTANT OF THE ASSESSEE COULD NOT BE SIGNED AND THAT IS WHY THERE HAS OCCURRED A DELAY OF APPROXIMATELY 231 DAYS. LEARNED A. R. SUBMITTED TH AT THE APPLICATION FOR CONDONATION OF DELAY IS PLACED ON RECORD WHICH IS A CCOMPANIED BY DULY SWORN IN AFFIDAVIT OF THE ASSESSEE. LEARNED A. R. SUBMITTED THAT THE ASSESSEE IS A WORLD BANK FUNDED ASSESSEE WHICH IS W ORKING ON THE MODEL OF PUBLIC PRIVATE PARTNERSHIP THEREFORE, IT WAS PRAYED THAT THE DELAY MAY BE CONDONED. 3. LEARNED D. R. DID NOT OBJECT TO THE CONDONATION OF DELAY THEREFORE, THE DELAY IS CONDONED. 4. I HAVE HEARD THE RIVAL PARTIES AND HAVE GONE THR OUGH THE MATERIAL PLACED ON RECORD. FROM THE ORDER OF LEARNED CIT(A) IT IS OBSERVED THAT LEARNED CIT(A) HAS NOT DECIDED THE ISSUE ON MERITS AS THERE ALSO HAD OCCURRED A DELAY. IT IS NOT CORRECT ON THE PART OF THE ASSESSEE TO FILE THE APPEALS BEFORE THE APPELLATE AUTHORITIES BEYOND THE PRESCRIBED PERIOD OF TIME AND THAT TOO BEFORE BOTH THE APPELLATE AUTHORI TIES. BUT KEEPING IN VIEW THE FACT THAT ASSESSEE IS A SORT OF GOVERNMENT INDU STRIAL TRAINING INSTITUTE AND I AM AWARE THAT IN GOVERNMENT DEPARTMENTS DUE T O ONE REASON OR THE OTHER SOME DELAY OCCURS. HOWEVER, I AM AWARE OF TH E FACT THAT BY DELAYING I.T.A. NO.278 TO 280/LKW/2017 ASSESSMENT YEAR:2011-12 3 THE FILING OF APPEAL THE ASSESSEE IS NOT GOING TO G ET ANY BENEFIT THEREFORE, THE DELAY CANNOT BE SAID TO BE INTENTIONAL AND THER EFORE, I CONDONE THE DELAY IN FILING THE APPEAL BEFORE THIS TRIBUNAL AND I ADMIT THE APPEALS AND ALSO DIRECT THE LEARNED CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE AS SESSEE IS ALSO DIRECTED TO CO-OPERATE IN THE PROCEEDINGS BEFORE LEARNED CIT(A) OTHERWISE THE LAW WILL TAKE ITS OWN COURSE. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 28/09 /2018) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:28/09/2018 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW