KHARGHAR GYMKHANA, MUMBAI V. INCOME TAX OFFICER, (EXEMPTION)II(1), MUMBAI

ITA 3099/MUM/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5432 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 02-05-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAM TIWARI LD DR
• Assessee Lawyers: ANIL SATHE LD
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

ITA NO.3099/MUM/2016 KHAR GYMKHANA ASSESSMENT YEAR-2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM I.T.A. NO.3099/MUM/2016 ( ASSESSMENT YEAR: 2011-12) KHAR GYMKHANA 13 TH ROAD, KHAR (W) MUMBAI-400 0052 VS. INCOME TAX OFFICER (EXEMPTION) - II (1) PIRAMAL CHAMBERS 4 TH FLOOR, PAREL MUMBAI-400 012 ! ' PAN/GIR NO. AAATK-5163-C ( !# APPELLANT ) : ( $%!# RESPONDENT ) A SSESSEE BY : ANIL SATHE, LD.AR RE VENUE BY : RAM TIWARI, LD. DR & DATE OF HEARING : 19/07/2018 '() / DATE OF PRONOUNCEMENT : 25/07/2018 O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [AY] 2011-12 CONTEST THE ORDER OF THE LD. COMMISSIONER OF INCOME -TAX (APPEALS)-1 [CIT(A)], MUMBAI, APPEAL NO.CIT(A)-I/E-II(110)/2014-15 DATED 11/03/2016. THE ASSESSMENT FOR IMPUGNED AY WAS FRAM ED BY LD. INCOME TAX OFFICER (EXEMPTION)-II(1), MUMBAI [AO] U /S 143(3) OF THE INCOME TAX ACT, 1961 ON 14/03/2014 WHEREIN THE INCOME OF THE ITA NO.3099/MUM/2016 KHAR GYMKHANA ASSESSMENT YEAR-2011-12 2 ASSESSEE HAS BEEN ASSESSED AT RS.390.56 LACS AFTER CERTAIN ADDITIONS / DISALLOWANCES AS AGAINST NIL INCOME FILED BY THE ASSESSEE ON 30/09/2011 SINCE THE ASSESSEE FAILED TO SUPPLY REQU ISITE INFORMATION / EXPLANATION DURING ASSESSMENT PROCEEDINGS. 2. AGGRIEVED, THE ASSESSEE CONTESTED THE SAME WITHO UT ANY SUCCESS BEFORE LD. CIT(A) VIDE IMPUGNED ORDER DATED 11/03/2 016 WHEREIN THE ASSESSEES APPEAL GOT DISMISSED FOR WANT OF CONDONA TION OF 22 DAYS IN FILING THE APPEAL BEFORE LD. FIRST APPELLATE AUTHOR ITY. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 3. THE ONLY PLEA AS RAISED BEFORE US BY LD. AUHTORI ZED REPRESENTATIVE FOR ASSESSEE [AR], SHRI ANIL SATHE IS CONDONATION OF DELAY AND CONSIDERATION OF MATTER ON MERITS BY LD. FIRST APPE LLATE AUTHORITY. IN SUPPORT, A LETTER DATED 16/07/2018 & AFFIDAVIT DATE D 02/08/2017 OF THE TRUSTEE OF THE ASSESSEE, EXPLAINING THE REASONS FOR DELAY, HAS BEEN PLACED ON RECORD. IT HAS ALSO BEEN SUBMITTED THAT T HE ASSESSEE WAS DILIGENT IN FILING THE APPEALS ON VARIOUS OTHER OCC ASIONS AND THERE WAS GENUINE REASON FOR DELAY IN FILING THE PRESENT APPE AL BEFORE LD. FIRST APPELLATE AUTHORITY. THE SAME HAS BEEN CONTROVERTED BY LD. DEPARTMENTAL REPRESENTATIVE [DR], SHRI RAM TIWARI, BY SUBMITTING THAT THE ASSESSEE WAS GROSSLY NEGLIGENT IN MAKING ANY RE PRESENTATION BEFORE ANY OF THE LOWER AUTHORITIES. 4. WE HAVE CAREFULLY HEARD THE RIVAL CONTENTIONS AN D PERUSED RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE ASSESSE E HAS NOT MADE ANY CONCRETE REPRESENTATION BEFORE EITHER OF THE LOWER AUTHORITIES. AT THE SAME TIME, THE ASSESSEE WAS DILIGENT IN FILING THE APPEALS FOR OTHER YEARS BEFORE FIRST APPELLATE AUTHORITY AS WELL AS BEFORE THIS TRIBUNAL FOR OTHER ITA NO.3099/MUM/2016 KHAR GYMKHANA ASSESSMENT YEAR-2011-12 3 YEARS, WHICH IS EVIDENT FROM THE CHART PLACED ON RE CORD. THE DELAY, IN THE AFFIDAVIT, HAS BEEN ATTRIBUTED TO FINALIZATION OF ACCOUNTS & AUDIT WORK, WHICH IS VERY GENERAL IN NATURE. HOWEVER KEEPING IN VIEW THE OBSERVATIONS OF APEX COURT IN COLLECTOR, LAND ACQUISITION VS. MST. KATIJI & OTHERS [167 ITR 471] AND KEEPING IN VIEW THE QUANTUM OF DELAY, WE CONDONE THE SAME. HOWEVER, SINCE THE ASSESSEE FAILE D TO MAKE REQUISITE SUBMISSIONS BEFORE LD. AO, WE DEEM IT FIT TO RESTORE THE MATTER BACK TO THE FILE OF LD. AO WITH A DIRECTION TO THE ASSESSEE TO SUBSTANTIATE HIS CLAIMS FAILING WHICH LD. AO SHALL BE AT LIBERTY TO ADJUDICATE THE SAME ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 5. RESULTANTLY, THE ASSESSEES APPEAL STAND PARTLY ALLOWED FOR STATISTICAL PURPOSES IN TERMS OF OUR ABOVE ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JULY, 2018 SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER *& MUMBAI; DATED : 25.07.2018 SR.PS:-THIRUMALESH ! COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPELLANT 2. $%!# / THE RESPONDENT 3. / THE CIT(A) 4. / CIT CONCERNED 5. + ,$ - -) *& / DR, ITAT, MUMBAI 6. , ./0 & GUARD FILE ' / BY ORDER, # '$% (DY./ASSTT.REGISTRAR) *& / ITAT, MUMBAI