KAUSHAL SILK MILLS P.LTD, MUMBAI V. DCIT RG 4(2), MUMBAI

ITA 3106/MUM/2012

• Counselvise Citation: 310619914 RSA 2012
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-10-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 07-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND RAJENDRA (AM) . . , , ./I.T.A. NO.3106/MUM/2012 ( / ASSESSMENT YEAR:2003-04) M/S KAUSHAL SILK MILLS PVT.LTD., JAI HIND ESTATE, NO.2A, 2 ND FLOOR, DR.A.M.ROAD, BHULESHWAR, MUMBAI-400002 / VS. DY. COMMISSIONER OF INCOME TAX , RANGE 4(2), MUMBAI-400020 ( & / APPELLANT) .. ( ' & / RESPONDENT) ./ ./PAN/GIR NO. : AAACK1811G & / APPELLANT BY : MS.BHUMIKA VORA & SHRI MANI JAIN ' & * /RESPONDENT : SHRI ASHUTOSH RAJHANS * - / DATE OF HEARING : 28.10.2013 * - /DATE OF PRONOUNCEMENT : 31.10.2013 / O R D E R PER B.R.MITTAL, JM: THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT Y EAR 2003-04 AGAINST ORDER OF LD. CIT(A) DATED 19.1.2012 ON FOLLOWING GROUNDS : 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) ERRED IN NOT CONDONING THE DELAY OF 21 DAYS IN FIL ING THE APPEAL AND CONSEQUENTLY CONFIRMING THE PENALTY OF RS.17,95,71 0/- LEVIED BY THE LD. AO U/S 271 (1)( C ) OF THE INCOME TAX ACT, 1961 2. AT THE TIME OF HEARING, LD. AR SUBMITTED THAT TH E DELAY HAD OCCURRED DUE TO SOME INADVERTENT OVERSIGHT IN THE OFFICE OF CHARTERED ACCOUNTANT AND THERE WAS NO NEGLIGENCE ON THE PART OF THE ASSESSEE. IT WAS STA TED THAT THE CHARTERED ACCOUNTANT PREPARED THE APPEAL MEMO ON 28.4.2010 BUT THE CONCE RNED ASSISTANT AT THE CAS OFFICE FAILED TO TAKE OUT THE PRINT DUE TO INADVERTENT OVE RSIGHT . HE REALIZED THE MISTAKE ONLY ON 19.5.2010 AND THEREAFTER THE ASSESSEE RECEIVED M EMO PAPER AND THE APPEAL WAS FILED BEFORE LD. CIT(A) ON 24.5.2010. IT WAS SUBMI TTED THAT THERE WAS SUFFICIENT CAUSE IN NOT FILING THE APPEAL WITHIN A PERIOD OF 30 DAYS AN D THE DELAY OF 21 DAYS HAD OCCURRED DUE TO A REASONABLE CAUSE. LD. AR SUBMITTED THAT L D.CIT(A) HAS NOT CONDONED THE DELAY I.T.A. NO.3106/MUM/2012 2 AND DISMISSED APPEAL OF THE ASSESSEE. LD. AR FURTHE R SUBMITTED THAT THE QUANTUM HAS BEEN DELETED BY ITAT BY ITS ORDER DATED 9.2.2011 IN ITA NO.2558/MUM/2009 AND ALSO FILED A COPY OF THE ORDER TO SUBSTANTIATE HER ABOVE SUBMISSIONS. SHE SUBMITTED THAT VERY BASIS FOR WHICH THE PENALTY LEVIED BY AO ALSO DOES NOT SURVIVE. HOWEVER, LD. DR SUBMITTED THAT LD. CIT(A) WAS JUSTIFIED IN NOT CON DONING THE DELAY AS ASSESSEE ALSO FAILED TO APPEAR BEFORE AO IN THE PENALTY PROCEEDI NGS. 3. WE HAVE CONSIDERED THE FACTS OF THE CASE, THE O RDERS OF AUTHORITIES BELOW AND SUBMISSIONS OF LD. REPRESENTATIVES OF THE PARTIES. WE ARE SATISFIED THAT THE DELAY WAS DUE TO A REASONABLE CAUSE IN FILING THE APPEAL BEFO RE LD. CIT(A). HOWEVER, CONSIDERING THE FACTS OF THE CASE THAT THE QUANTUM HAS ALREADY BEEN DELETED BY ITAT, WE ARE OF THE CONSIDERED VIEW THAT THE GROUND OF APPEAL TAKEN BY ASSESSEE SHOULD BE ALLOWED BY DIRECTING THE LD. CIT(A) TO CONDONE THE DELAY AND D ECIDE THE APPEAL OF THE ASSESSEE ON MERITS AFTER GIVING DUE OPPORTUNITY OF HEARING TO T HE PARTIES. HENCE, GROUND OF APPEAL TAKEN BY ASSESSEE IS ALLOWED FOR STATISTICAL PURPOS ES AND THE MATTER IS RESTORED TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO DECIDE THE A PPEAL OF ASSESSEE ON MERITS BY A REASONED ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 31ST OCTOBER, 2013 * 1 2 31ST OCTOBER, 2013 * SD SD ( /RAJENDRA ) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; 2 DATED 31/ 10/2013 . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. & / THE APPELLANT 2. ' & / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- CONCERNED 4. 6 / CIT CONCERNED 5. 7 '9 , - 9 , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) - 9 , /ITAT, MUMBAI