M/s JSS Prasadnilayagala Hirya Vidarthygala Gruha Nirmana Sahakar Sangha , Mysore V. The Assistant Commissioner of Income Tax Circle-2(1), Mysore

ITA 3053/BANG/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1544 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 05-12-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 13-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M NARASIMHA RAJU
• Assessee Lawyers: SOUMYA K
• Keywords: Condonation of delay; TDS
• Section: 72; 13; 10; 11

Judgement Text

ITA NO S . 3 053 - 3055( 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 S . 3053 - 3055 (BANG)/201 8 (ASSESSMENT YEAR S : 20 10 - 11 TO 2012 - 13 ) JSS PRASAD N I LAYAGALA H I R I YA VIDYATH I GALA GRUHA NIRMANA SAHAKAR SANGHA, JSS MVP OFFICE, RAMANUJA ROAD, FORT MOHALLA, MYSORE - 570 004 PAN NO. AA AAJ5402C APPELLANT VS THE ASST. COMMISSIONER OF INCOME TAX , CICLE - 2 (1), MYSORE RESPONDENT APPELLANT BY : S MT. SOUMYA, K. A DVOCATE REVENUE BY : SHRI M. NARASIMHA RAJU, J CIT DATE OF HEARING : 0 4 - 1 2 - 2019 DATE OF PRONOUNCEMENT : 13 - 12 - 2019 O R D E R PER SMT BEENA PILLAI , JUDICIAL MEMBER : PRESENT APPEAL IS FILED BY ASSESSEE AGAINST SEPARATE EX - PATE ORDER S DATED 2 2 /0 3 /1 8 PASSED BY LD.CIT (A), GULBARGA FOR ASSESSMENT YEAR 20 0 9 - 1 0 . 2. AT THE OUTSET, IT HAS BEEN SUBMITTED THAT ASSESSEE HAS FILED PRESENT APPEAL WITH A DELAY OF 30 DAYS BEFORE THIS TRIBUNAL . ITA NO S . 3 053 - 3055( B)/201 8 2 2.2 LD.AR VIDE LETTER DATED 03 - 12 - 2019 FILED AFFIDAVIT DATED 02 - 12 - 2019 WHEREIN IT HAS BEEN STATED THAT DEPONENT THEREIN IS THE SECRETARY OF AGED 72 YEARS AND AUTHORIZED SIGNATORY OF A SSESSEE IN PRESENT APPEAL. HE HAS SUBMITTED THAT DUE TO ILL HEALTH THE ORDER OF LD.CIT(A) COULD NOT BE PLACED BEFORE BOARD OF DIRECTORS MEET TO DECIDE ON FILING APPEAL BEFORE THIS TRIBUNAL. IT HAS BEEN DEPOSED THAT IN THIS PROCESS APPEAL FILING WAS DELA YED BY 30 D A YS. 2.3 LD.AR THUS SUBMITTED THAT DUE TO GENUINE REASON AS STATED IN AFFIDAVIT, APPEAL COULD NOT BE FILED WITHIN TIME. 2.4 LD.SR.DR REFERRING TO AFFIDAVIT FILED BY ASSESSEE FOR CONDONATION OF DELAY SUBMITTED THAT ASSESSEE H AS NOT APPEARED BEFO RE LD.CIT(A) , AND THE CARELESS APPROACH SHOW THAT ASSESSEE IS NOT INTERESTED IN PERUSING THE APPEAL. HE T H US OPPOSED CONDONATION OF DELAY. 3. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGH T OF RECORDS PLACED BEFORE US. REASONS SUBMITTED BY ASSE SSEE IN HIS AFFIDAVIT SUBMITTED BY LD.AR , IN OUR OPINION, NO PARTY SH OULD BE DENIED RIGHT OF BEING HEARD. THE CONTENTS OF AFFIDAVIT PLACED BEFORE REVEALS THAT THE DELAY IN FILING PRESENT APPEAL IS NOT WILLFUL. AT THE OUTSET WE REFER TO THE PRINCIPLES THAT NEEDS TO BE KEPT IN MIND WHILE CONSIDERING AN APPLICATION FOR CONDONATION OF DELAY AS EMPHASISED BY HONBLE SUPREME COURT IN CASE OF COLLECTOR, LAND ACQUISITION VS MST. KATIJI & ORS. (1987) 167 ITR 471 . HONBLE SUPREME COURT EMPHASISED THAT SUBSTANTIAL JUSTICE SHOULD PREVAIL OVER TECHNICAL CONSIDERATION AND THAT A LITIGANT ITA NO S . 3 053 - 3055( B)/201 8 3 DOES NOT STAND TO BE BENEFITED BY LODGING THE APPEAL LATE. HONBLE SUPREME COURT ALSO EXPLAINED THAT A PEDANTIC APPROACH SHOULD BE ADOPTED AND THE DOCTRINE MUST BE AP PLIED IN A RATIONAL COMMONSENSE AND PRAGMATIC MANNER. KEEPING IN VIEW AFORESTATED PRINCIPLES AS LAID DOWN BY HONBLE SUPREME COURT AND HAVING REGARD TO CIRCUMSTANCES EXPLAINED IN THE AFFIDAVIT, WE CONDONED DELAY IN FILING OF PRESENT APPEAL. AS LD.CIT(A) DI SMISSED THE APPEAL W ITHOUT DECIDING THE ISSUE ON MERITS, THE ISSUE DESERVES TO BE SET - ASIDE TO LD.CIT (A). 3.1 WE THEREFORE, CONDONE DELAY OF DAYS IN FILING PRESENT AP PEAL, SUBJECT TO PAYMENT OF RS.5 ,000/ - TO KARNATAKA CHIEF MINISTER S R ELIEF F UND. LD.C IT(A) SHALL FIX DATE OF HEARING, ONLY UPON PRODUCTION OF RECEIPT ALONG WITH AFFIDAVIT OF PAYMENT HAVING ACTUALLY BEEN MADE BY ASSESSEE. IN THE RESULT, APPEAL S FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 - 12 - 2019. SD/ - SD/ - ( B.R.BASKARAN ) ( BEENA P ILLAI ) ACCOUNTANT MEMB ER JUDICIAL MEMBER DATED: 13 - 12 - 2019 *AM 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