Income Tax Officer Ward-1(1), Hubli V. Shri.Chandrashekar M.Daddibhavi , Dharwad

ITA 298/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2423 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-11-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Period of limitation; Condonation of delay; TDS; Set aside
• Section: 12

Judgement Text

ITA NO. 2878 (B)/201 8 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B , BANGALORE BEFORE SHRI B.R.BASKARAN , ACCOUNTANT MEMBER AND S MT. BEENA PILLAI, JUDICAL MEMBER ITA NO. 2878 (BANG)/201 8 (ASSESSMENT YEAR : 20 1 7 - 18 ) SHRI SWAMYNARAYANA TRUST, NO.222/A/3, SHRI SWAMYNARAYAN TEMPLE, 5 TH MAIN, 58 TH CROSS, , 4 TH BLOCK, BANGALORE - 560 0 10 . PAN NO. AA GTS6296Q APPELLANT VS THE INCOME TAX (E) , WARD - 2 , FOR CIT(E), UNITY BUILDING ANNEXE, BANGALORE RESPONDENT APPELLANT BY : MS . DIVYASHRI, REVENUE BY : MS. N EE RA MALHOTRA, CIT ,DR DATE OF HEARING : 27 - 11 - 2019 DATE OF PRONOUNCEMENT : 29 - 11 - 2019 O R D E R PER SMT BEENA PILLAI , JUDICIAL MEMBER : PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 18/12/17 PASSED BY LD.CIT (E), BANGALORE 2. LD.AR AT THE OUTSET , SUBMITTED THAT THERE IS A DELAY IN FILING PRESENT APPEAL BEFORE THIS T RIBUNAL BY FOUR MONTHS AND TWENTY ONE DAYS. IT HAS BEEN SUBMITTED THAT THE IMPUGNED ORDER WAS RECEIVED BY ASSESSEE ON 21/02/2018 AND ASSESSEE SHOULD HAVE ITA NO. 2878 (B)/201 8 2 FILED PRESENT APPEAL ON OR BEFORE 22/04/18. SHE SUBMITTED THAT PRESENT APPEAL HOWEVER HAS BEEN FILED ON 29/09/18 THEREBY CAUSING A DELAY OF FIVE MONTHS AND SEVEN DAYS. 2.1 LD.AR SUBMITTED THAT AUTHORI Z ED SIGNATORY WAS TRAVELLING ALL OVER THE WORLD, CARRYING ON A CTIVITIES OF TRUST, AND THEREFORE APPEAL COULD NOT BE FILED WITHIN PERIOD OF LIMITATION. SHE THUS PRAYED FOR CONDONATION OF DELAY AS IT WAS NOT INTENTIONAL. 2.2 LD. CIT , DR , THOUGH OBJECTED FOR THE SAME , HOWEVER , COULD NOT ESTABLISH ANY MALAFIDE INTENTION ON BEHALF OF ASSESSEE. 2.3. WE ARE THEREFORE , CONDONING THE DELAY CAUSED TO FILE THE PRESENT APPEAL. IT IS OBSERVED THAT LD.CIT (E) PASSED EX PARTE ORDER FOR NON - APPEARANCE , WHEREBY HE DISMISSED APPLICATION FO R REGISTRATION UNDER SECTION 12 A FOR NON - APPEA RAN CE. IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW , THAT LD.CIT(A) MU ST P A SS ORDER ON MERITS. ACCORDING TO LD.AR. T HE DECISION RELIED UPON BY LD.CIT(E) FACTUALLY DISTINGUISHABLE . T HEREFORE , WE SET ASIDE ISSUE BACK TO LD.CIT(E) TO DECIDE APPLICAT ION AFTER CALLING FOR ALL RELEVANT DETAILS IN REGARDS TO THE SAME . ACCORDINGLY GROUNDS RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 29 - 11 - 2019 SD/ - S D / - ( B.R.BASKARAN ) ( BEENA P ILLAI ) ACCOUNTANT MEMB ER JUDICIAL MEMBER DATED: 29 - 1102019 *AM ITA NO. 2878 (B)/201 8 3 COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR