Sukhvinder Singh HUF, Chandigarh V. ITO, W-5(4), Chandigarh

ITA 32/CHANDI/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5020 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order

Judgement Text

2 ITA NO.32-C-2018- SUKHWINDER SINGH, HUF, CHANDIGARH SERVICE OF NOTICE OF DEMAND RELATING TO THE ASSESSM ENT. THE LD. COUNSEL HAS SUBMITTED THAT THE ORDER OF THE ASSESSING OFFICER / DEMAND NOTICE WAS RECEIVED BY THE ASSESSEE ON 24.2.2016 AND THE APPEAL WAS FIL ED ON 23.3.2016, HOWEVER, THE LD. CIT(A) HAS TAKEN THE DATE OF ASSESSMENT ORD ER I.E. 15.2.2016 AS THE RELEVANT DATE OF SERVICE OF NOTICE OF DEMAND AND CA LCULATED THE LIMITATION PERIOD ACCORDINGLY AND HELD THAT THE LAST DAY OF FI LING OF APPEAL WAS 16.3.2016. THE LD. COUNSEL HAS SUBMITTED THAT THE APPEAL BEFOR E THE CIT(A) WAS FILED WITHIN THE LIMITATION PERIOD. THE LD. COUNSEL HAS SUBMITTED THAT THERE WAS NO DELAY IN FILING THE APPEAL BEFORE THE CIT(A). 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS PER THE ORDER OF THE CIT(A), THERE IS A DELAY OF 7 DAYS IN FILING THE AP PEAL BEFORE HIM. THE ASSESSMENT ORDER WAS PASSED ON 15.2.2016 AND A REAS ONABLE PERIOD OF 7 DAYS MAY BE TAKEN AS CONSUMED FOR SERVICE OF NOTICE OF D EMAND ON THE ASSESSEE. THE APPEAL HAS BEEN FILED BEFORE THE CIT(A) ON 23. 03.2016 WHICH IN THE ABSENCE OF ANY OTHER EVIDENCE AVAILABLE ON THE FILE REGARDING THE DATE OF SERVICE OF THE NOTICE, CAN BE WELL TAKEN TO BE FILE D WITHIN THE LIMITATION PERIOD. IN VIEW OF THIS, WE HOLD THAT THE APPEAL BEFORE THE CIT(A) HAS BEEN FILED BY THE ASSESSEE WITHIN THE LIMITATION PERIOD. EVEN OT HERWISE, THE LD. CIT(A) HAS NOT ADJUDICATED THE MATTER ON MERITS. WE ACCORDINGL Y SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER TO THE FILE OF THE C IT(A) TO DECIDE IT AFRESH ON MERITS, IN ACCORDANCE WITH LAW. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTI CAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 01.08.2018 SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01. 08. 2018