M/s Ajanta Hosiery & Export (P) Ltd, Ludhiana V. ITO, Ludhiana

ITA 320/CHANDI/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7570 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 03-07-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 16-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBE AND MS. ANNAPURNA GUPTA, ACCOUNTANTMEMBER ITA NO. 320/CHD/2017 ASSESSMENT YEAR : 2009-10 M/S AJANTA HOSIERY & EXPORTS (P) LTD., VS. THE ITO, 148-D, PHASE IV-A, FOCAL POINT, WARD-1(1), LUDHIA NA LUDHIANA PAN NO. AACCA0137B (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PARIKSHIT AGGARWAL, C A RESPONDENT BY : SH. MANOJ KUMAR, SR.DR DATE OF HEARING : 05.07.2018 DATE OF PRONOUNCEMENT : 05.07.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASS ESSEE AGAINST THE ORDER DATED 21.12.2016 OF THE COMMISSIONER OF INCOME TAX(A)- 1, LUDHIANA [HEREINAFTER REFERRED TO AS CIT(A)] . 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE IN-LIMINE BEING BARRED BY LIMITATION. SUBMISSIONS WERE MADE BEFORE THE CIT(A) REGARDING THE REASONS AND CIRCUMSTANCES BECAUSE OF WHICH THE DELAY OF 5 MONTHS AND 26 DAYS IN FILING THE APPEAL HAS OC CURRED. IT WAS PLEADED BEFORE THE CIT(A) THAT THE BUSINESS OPERATI ON AND THE FACTORY PREMISES OF THE ASSESSEE HAD BEEN CLOSED DOWN AND T HERE WAS NO ITA NO. 320/CHD/2017- M/S AJANTA HOSIERY & EXPORTS (P) LTD., LUDHIANA 2 SERVICE OF THE ASSESSMENT ORDER ON THE ASSESSEE. T HAT THEREAFTER THE COUNSEL OF THE ASSESSEE MR. RAJESH MEHRU HAS OBTAIN ED THE COPY OF THE ASSESSMENT ORDER FROM THE OFFICE OF THE INCOME TAX DEPARTMENT AND THE ASSESSEE THEREAFTER FILED THE APPEAL BEFOR E THE CIT(A). HOWEVER, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE OBSERVING THAT ASSESSEE HAD NOT FILED ANY APPLICATI ON FOR CONDONATION OF DELAY. NOW, BEING AGGRIEVED BY THE ORDER OF CIT (A), THE ASSESSEE HAS COME IN APPEAL BEFORE US. 3. MR. PARIKSHIT AGGARWAL, LD. COUNSEL FOR THE ASSE SSEE HAS REITERATED THE SUBMISSIONS AS WERE MADE BEFORE THE CIT(A). HOWEVER, HE HAS PLACED ON RECORD THE AFFIDAVIT OF SHRI SHIV KUMAR BANSAL, DIRECTOR OF THE ASSESSEE COMPANY, WHEREIN, IT HAS BEEN DEPOSED THAT THE ASSESSEE DID NOT RECEIVE THE COPY OF THE ASSESSMENT ORDER BECAUSE ITS FACTORY PREMISES WAS CLOSED. THE ASSESSMENT ORDER WAS NEVER RECEIVED BY ANY OFFICIAL OF THE ASSESSEE COMPANY. IT WAS WHEN THE ASSESSEE ASKED HIS COUNSEL ABOUT THE FATE OF THE ASSESSMENT ORDER THEN COUNSEL OF THE ASSESSEE OBTAINED THE COP Y OF THE ASSESSMENT ORDER FOR FILING THE APPEAL BEFORE THE C IT(A). 4. THE LD. DR, ON THE OTHER HAND, HAS SUPPORTED THE ORDER OF THE CIT(A). 5. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. COU NSEL FOR THE ASSESSEE WHICH HAVE BEEN FURTHER CORROBORATED WITH THE AFFIDAVIT OF THE DIRECTOR OF THE COMPANY, IN OUR VIEW, THE INTER EST OF JUSTICE WILL ITA NO. 320/CHD/2017- M/S AJANTA HOSIERY & EXPORTS (P) LTD., LUDHIANA 3 BE WELL SERVED IF THE ASSESSEE IS GIVEN AN OPPORTUN ITY TO PRESENT ITS CASE ON MERITS BEFORE THE CIT(A). IN VIEW OF THIS THE IMPUGNED ORDER OF THE CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FOR HE ARING AFRESH ON MERITS AND TO DECIDE THE APPEAL IN ACCORDANCE WITH LAW. THE DELAY, IF ANY IN FILING THE APPEAL BEFORE THE CIT(A) WILL BE TREATED AS CONDONED. NEEDLESS TO SAY THAT THE LD. CIT(A) WILL GIVE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05.07.2018 RKK COPY TO: THE APPELLANT THE RESPONDENT THE CIT THE CIT(A) THE DR