M/s. Zenith Associates, Baroda V. The Income tax Officer, Ward-5(1), Baroda

ITA 2791/AHD/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 1799 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 12-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAH
• Assessee Lawyers: NISEW R PATEL
• Keywords: Condonation of delay
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT (AZ) AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.2791/AHD/2009 ASSESSMENT YEAR:2001-02 DATE OF HEARING:15.12.09 DRAFTED:16.12.09 M/S. ZENITH ASSOCIAES, C/O. ANWARHUSSAIN SHEIKH 20, VOHRA COLONY, NR. MAHAVIR HALL, AJWA ROAD, BARODA PAN NO.AAAFZ0850F V/S . INCOME TAX OFFICER, WARD-5(1), 5 TH FLOOR, AYAKAR BHAVAN, RACE COURSE, BARODA-7, (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI NISEW R PATEL, AR RESPONDENT BY:- SMT. NEETA SHAH, SR. DR DATE OF ORDER RESERVED: 15-12-2009 O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-V, BARODA IN APPEAL NO.CAB/(A) -V/006/07-08 DATED 07-07- 2009. THE ASSESSMENT WAS FRAMED BY THE INCOME-TAX OFFICER, WARD-5(1), BARODA U/S.143(3) R.W.S. 250 OF THE INCOME-TAX ACT, 1961 ( HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 06-03-2007 FOR THE ASSESSMENT YEAR 2001-02. THE PENALTY UNDER DISPUTE WAS LEVIED BY THE ITO WARD-5(1), BARO DA U/S.271(1 )(C) OF THE ACT VIDE HIS ORDER DATED /08/2004. 2. AFTER HEARING BOTH THE SIDES AND GOING THROUGH T HE CASE RECORDS, WE FIND THAT CIT(A) HAS NOT ADMITTED THIS APPEAL BY NOT CONDONE D THE DELAY IN FILING THIS APPEAL. BEFORE CIT(A) THE APPEAL WAS FILED ON 17-04-2007 AG AINST THE PENALTY ORDER U/S.271(1)(C) OF THE ACT DATED 04-04-2007. IT SEEM S THAT THERE IS CONFUSION THAT ITA NO.2791/AHD/2009 A.Y. 2001-02 M/S ZENITH ASSOCIATES V. ITO WD-5(1) BRD PAGE 2 WHEN THE PENALTY ORDER WAS FINALIZED AND THERE IS N O DATE ON THE PENALTY ORDER AND THE DATE IS LEFT BLANK AND THE RELEVANT NARRATION O F DATE MENTIONED AS DATE: /08/2004 . THE CIT(A) HAS NOTED THE DATE AS 24-08-2004 ON W HICH THE DATE OF PENALTY ORDER WAS FINALIZED BUT FROM THE DEMAND NOT ICE AND INCOME-TAX COMPUTATION FORM, IT IS NOTICED THAT THE PENALTY ORDER WAS PASS ED ON 24-08-2004 WHEREAS THE APPEAL WAS FILED ON 17-04-2007. THE CIT(A) HAS NOT NOTED THAT HOW MUCH THE DELAY IN FILING THE APPEAL EVEN THOUGH THE ASSESSEE HAS G IVEN REASONS. AS THE FACTS ARE NOT CLEAR AND THE REASONS STATED BY THE ASSESSEE BE FORE THE CIT(A) HAS NOT BEEN PROPERLY CONSIDERED. ACCORDINGLY, WE REMIT THIS AP PEAL TO THE FILE OF CIT(A) TO CONSIDER THE REASONS FOR CONDONATION OF DELAY AND D ECIDE THE CONDONATION APPLICATION ACCORDINGLY. IN CASE, THE APPEAL IS ADM ITTED AFTER CONDONING THE DELAY, THE CIT(A) WILL ALSO DECIDE THIS APPEAL ON MERITS. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 18/12/2009 SD/- SD/- (DR.O.K.NARAYANAN) (MAHAVIR SINGH) (VICE PRESIDENT) (JUDICIAL MEMBER) AHMEDABAD, DATED : 18/12/2009 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-V, BARODA 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD