P.Anbazhagan, CHENNAI V. ITO Non Corporate Ward 13(1), CHENNAI

ITA 3056/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4406 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 09-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: D ANAND
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . , . , BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NOS.3052 TO 3056/CHNY/2018 / ASSESSMENT YEARS: 2009-10 TO 2012-13 & 2014-15) SHRI P.ANBAZHAGAN, OLD NO.16/2, NEW NO.35, POSTAL COLONY, FIRST STREET, WEST MAMBALAM, CHENNAI 600 033. VS THE INCOME TAX OFFICER, CORPORATE WARD 13(1), CHENNAI. PAN: ADDPA8780F ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI D. ANAND, ADVOCATE / RESPONDENT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL. CIT /DATE OF HEARING : 13.03.2019 /DATE OF PRONOUNCEMENT : 20.03.2019 / O R D E R PER BENCH:- THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-14, CHENNAI, DATED 26.09.2018 IN ITA NOS.49,42,43,48 & 47/CIT(A)-14/2017-18 FOR THE ASSESSMENT YEARS 2009-10 TO 2012-13 & 2014-15 PASSED U/S.250(6) R.W.S 143(3) & 147 OF THE ACT. 2. AT THE OUTSET THE LD.AR SUBMITTED THAT THERE WAS A DELAY OF 375 DAYS IN FILING THE APPEAL FOR THE ASSESSMENT YEAR 2009-10, 376 2 ITA NO.3052 TO 3056/CHNY/2018 DAYS FOR THE ASSESSMENT YEAR 2010-11 TO 2012-13 & 2014-15. THE LD.AR FURTHER SUBMITTED THAT THE DELAY HAD OCCURRED DUE TO CERTAIN UNCERTAINTY IN THE EMPLOYMENT OF THE ASSESSEE AS THERE WERE DISPUTES GOING ON BETWEEN THE DIRECTORS OF THE COMPANY WHERE THE ASSESSEE WERE EMPLOYED. MOREOVER THE ASSESSEES CLOSE RELATIVES WERE SUDDENLY TAKEN ILL AND AFTER THE DEMISE OF HIS FATHER-IN-LAW DURING THAT PERIOD, THE ASSESSEE HAD GREAT RESPONSIBILITIES COUPLED WITH MENTAL STRESS. IT WAS THEREFORE PLEADED THAT DUE TO SUCH SITUATION THE ROUTINE LIFE OF THE ASSESSEE WAS SHATTERED WHICH RESULTED IN THE DELAY IN FILING THE APPEAL. IT WAS FURTHER SUBMITTED THAT THE LD.CIT(A) DID NOT CONDONE THE DELAY PLACING RELIANCE IN THE DECISION OF CERTAIN HIGHER JUDICIARIES WHICH IS NOT APPLICABLE TO THE CASE OF THE ASSESSEE. THE LD.AR FURTHER PLACED RELIANCE IN THE ORDER OF THE HONBLE APEX COURT IN THE CASE ANIL KUMAR NEHRU THROUGH HIS POWER OF ATTORNEY ANKIT AGARWAR VS. ACIT IN CIVIL APPEAL NO.11750/2018 VIDE ORDER DATED 03.12.2018 WHEREIN THE HONBLE APEX COURT HAD DIRECTED THE HONBLE HIGH COURT TO CONDONE THE DELAY FOR FILING THE APPEAL AND DIRECTED TO DECIDE THE APPEAL ON MERITS. THE LD.DR ON THE OTHER HAND VEHEMENTLY OPPOSED TO THE SUBMISSION OF THE LD.AR AND PLEADED THAT THE APPEALS OF THE ASSESSEE MAY BE DISMISSED. 3 ITA NO.3052 TO 3056/CHNY/2018 3. WE HAVE HEARD THE RIVAL SUBMISSION AND CAREFULLY PERUSED THE MATERIALS ON RECORD. ON PERUSING THE CASE OF THE ASSESSEE, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR THE DELAY IN FILING THE APPEALS BECAUSE OF MENTAL STRESS HE WAS GOING THROUGH WHICH INCAPACITATED HIM TO DILIGENTLY LOOK AFTER HIS AFFAIRS. FURTHER PLACING RELIANCE IN THE ORDER OF THE HONBLE APEX COURT WE ARE OF THE CONSIDERED VIEW THAT THE DELAY IN FILING THE APPEAL IN THE CASE OF THE ASSESSEE IS REQUIRED TO BE CONDONED FOR DECIDING THE APPEAL ON MERITS. THEREFORE IN THE INTEREST OF JUSTICE, WE HEREBY CONDONE THE DELAY IN FILING THE APPEALS BEFORE THE LD.CIT(A) AND FURTHER REMIT THE APPEALS BACK TO THE FILE OF LD.CIT(A) WITH DIRECTIONS TO DECIDE THE APPEALS OF THE ASSESSEE IN ACCORDANCE WITH MERITS AND LAW AFTER AFFORDING SUFFICIENT OPPORTUNITIES TO THE ASSESSEE OF BEING HEARD. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. ORDER PRONOUNCED ON THE 20 TH MARCH, 2019 AT CHENNAI. SD/- SD/- ( ) (DUVVURU R.L REDDY) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER 4 ITA NO.3052 TO 3056/CHNY/2018 /CHENNAI, /DATED 20 TH MARCH, 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF