VINAYAK R. ZAREKAR, MUMBAI V. ITO 32(3)(5), MUMBAI

ITA 3027/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9074 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N HEMLATHA
• Keywords: Principle of natural justice

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 3027 /MUM/ 2017 (ASSESSMENT YEAR 20 11 - 12 ) MR. VINAYAK R. ZAREKAR A/104, RAJ SATYAM SHIV VALLABH ROAD ASHOKWAN, DAHISAR(E) MUMBAI - 400 066 PAN : AADPZ2411P V S . ITO 32(3)(5) MUMBAI ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI ANIL THAKRAR DEPARTMENT BY MS. N. HEMLATHA DATE OF HEARING 17 .10 . 201 7 DATE OF PRONOUNCEMENT 17 . 10 . 201 7 O R D E R THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 8.2.2017 PASSED BY THE LEARNED CIT(A) - 44, MUMBAI AND IT RELATES TO A.Y. 2011 - 12. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF THE LEARNED CIT(A) IN DISMISSING THE APPEAL OF THE ASSESSEE IN LIMINE ON THE REASONING THAT THERE WAS DELAY OF AB OUT SEVEN DAYS IN FILING THE APPEAL. 2. L EARNED AR SUBMITTED THAT THE ASSESSEE RECEIVED ASSESSMENT ORDER ON 18.3.3014 AN D APPEAL WAS FILED ON 23.4.2014, WHICH RESULTED IN A DELAY OF SEVEN DAYS IN FILING THE APPEAL BEFORE LD CIT(A) . HE SUBMITTED THAT 1 8 TH APRIL , 2014 TO 20 TH APRIL, 2014 W ERE PUBLIC HOLIDAYS AND HENCE , EFFECTIVELY , THERE WAS A DELAY OF ONLY FOUR DAYS. HE SUBMITTED THAT DELAY HAS OCCURRED FOR THE REASONS BEYOND THE CONTROL OF THE ASSESSEE AND HENCE , IN THE INTEREST OF NATURAL JUSTICE, THE DE LAY SHOULD HAVE BE EN CONDONED. 3. I HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RECORD. HAVING HEARD THE RIVAL SUBMISSIONS, I AM OF THE VIEW THAT THE MARGINAL DELAY THAT OCCURRED IN FILING THE APPEAL BEFORE THE LEARNED CIT(A) DESERVES TO BE MR. VINAYAK R. ZAREKAR 2 CONDONED. ACCORDINGLY, I CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE LEARNED CIT(A). ACCORDINGLY, THE ORDER OF THE LEARNED CIT(A) STANDS REVERSED ON THIS ISSUE. SINCE THE LEARNED CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERITS, I RESTORE ALL THE ISSU ES TO HIS FILE FOR ADJUDICATING THEM ON MERIT. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED F OR STATISTICAL PURPO S ES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 17 .10 . 201 7. SD/ - (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI ; DATED : 17 / 10 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI