Multispan Instruments Company, Ahmedabad V. The Jt. CIT, Range-12, Ahmedabad

ITA 3031/AHD/2014

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8679 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 17-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Keywords: Condonation of delay; Set aside
• Section: 143(3)

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER ./ ITA NO.3031/AHD/2014 / ASSTT. YEAR: 2010-11 MULTISPAN INSTRUMENTS CO. 74, ADARSH INDUSTRIAL ESTATE CHAKUDIA MAHADEV ROAD RAKHIAL AHMEDABAD 380 023. PAN : AAEFM 7026 L VS. JCIT, RANGE-12 AHMEDABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI L.P. JAIN, SR.DR ! / DATE OF HEARING : 28/06/2019 '#$ ! / DATE OF PRONOUNCEMENT: 15/07/2019 %& / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST O RDER OF THE LD.CIT(A)-XX, AHMEDABAD DATED 2.9.2014 PASSED FOR T HE ASSTT.YEAR 2010-11. 2. IN RESPONSE TO THE NOTICE OF HEARING NONE HAS CO ME PRESENT ON BEHALF OF THE ASSESSEE. WITH THE ASSISTANCE OF THE LD.DR WE HAVE GONE THROUGH THE RECORD AND PROCEED TO DISPOSE OF THE APPEAL EX PARTE ASSESSEE-APPELLANT. ITA NO.3031/AHD/2014 2 3. IT EMERGES OUT FROM THE RECORD THAT THE ASSESSEE HAS FILED ITS RETURN OF INCOME ON 27.9.2010 DECLARING TOTAL INCOM E AT RS.1,96,31,320/-. AN ASSESSMENT ORDER WAS PASSED U NDER SECTION 143(3) ON 28.2.2013 WHEREBY TOTAL INCOME OF THE ASS ESSEE WAS DETERMINED AT RS.2,09,43,552/-. THE ADDITION OF RS .12,82,237/- HAS BEEN MADE TO THE INCOME OF THE ASSESSEE. DISSA TISFIED WITH THE ASSESSMENT ORDER, ASSESSEE CARRIED THE MATTER I N APPEAL BEFORE THE LD.CIT(A). THE APPEAL WAS FILED ON 17.4 .2013. THE LD.CIT(A) HAS OBSERVED THAT THE APPEAL OF THE ASSES SEE WAS TIME BARRED BY 3 DAYS, AND THE ASSESSEE FAILED TO FILE A NY APPLICATION FOR CONDONATION OF DELAY. HENCE, THE LD.CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE BEING TIME BARRED. 4. A PERUSAL OF THE STATEMENT OF FACTS FILED BEFORE THE TRIBUNAL WOULD INDICATE THAT DEFECT IN FILING BEFORE THE LD. CIT(A) WAS NOT COMMUNICATED TO THE ASSESSEE. IT WAS NOT BROUGHT T O ITS NOTICE THAT ITS APPEAL WAS TIME BARRED BY 3 DAYS AND THERE FORE IT IS REQUIRED TO FILE APPLICATION FOR CONDONATION OF DEL AY. TO OUR MIND REGISTRY OF THE OFFICE OF THE LD.CIT(A) FAILED TO F OLLOW THE CORRECT PROCEDURE. IF THERE WAS ANY DEFECT IN THE APPEAL, IT SHOULD HAVE BEEN BROUGHT TO THE NOTICE OF THE ASSESSEE, MORE SO , WHEN DELAY IS VERY NOMINAL I.E. JUST THREE DAYS; APPEAL SHOULD NOT HAVE BEEN DISMISSED ON THAT COUNT. THEREFORE, WE SET ASIDE T HE ORDER OF THE CIT(A) AND RESTORE THIS ISSUE TO HIS FILE. IT WILL BE APPRECIATED THAT THE LD.CIT(A) WILL FOLLOW THE CORRECT PROCEDURE BY POINTING OUT TO THE ASSESSEE ABOUT THE DEFECTS IN ITS APPEAL. EVEN OTHERWISE, WE GIVE OPPORTUNITY TO THE ASSESSEE TO FILE APPLICATIO N FOR CONDONATION OF DELAY BEFORE THE LD.CIT(A) WITHIN ONE MONTH AFTE R RECEIPT OF THIS ORDER AND ON SUCH APPLICATION THE LD.CIT(A) SHALL DECIDE THE ISSUE ITA NO.3031/AHD/2014 3 FOR CONDONATION OF DELAY, AND THEREAFTER, IF CONVIN CED, THEN DECIDE THE APPEAL ON MERIT. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE COURT ON 15 TH JULY, 2019. SD/- SD/- (RIFAUR RAHMAN) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER