The Mahendergarh Central Cooperative Bank Ltd., Mahendergarh V. ACIT, Rewari

ITA 3203/DEL/2015

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3374 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 20-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Condonation of delay
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES B : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.NO.3203/DEL./2015 ASSESSMENT YEAR 2009-2010 THE MAHENDERGARH CENTRAL COOP BANK LTD., RAILWAY ROAD, MAHENDERGARH 123 001. STATE OF HARYANA. PAN AAAAT9320K VS THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE, MODEL TOWN, REWARI, (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI SANJEEV JAIN, C.A. FOR REVENUE : MS. ASHIMA NEB, SR. D.R. DATE OF HEARING : 0 3 . 12 .2019 DATE OF PRONOUNCEMENT : 03 .1 2 .2019 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), ROHTAK, DATED 27.01.2015, FOR THE A.Y. 2009-2010, CHALLENGING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE I.T. ACT, 1961. 2. IN THIS CASE OFFICE HAS REPORTED THAT APPEAL OF ASSESSEE IS TIME BARRED BY 42 DAYS AND NO PETITION FOR 2 ITA.NO.3203/DEL./2015 THE MAHENDERGARH CENTRAL COOP BANK LTD., MAHENDERGARH. CONDONATION OF DELAY HAVE BEEN FILED. THE ASSESSEE HAS BEEN INTIMATED OF SUCH DEFECT IN THE APPEAL BY ISSUING AN ACKNOWLEDGMENT CUM- NOTICE. THEREAFTER, THE APPEAL WAS ADJOURNED MANY TIMES. ON 29.11.2018 APPEAL WAS ADJOURNED ON THE REQUEST OF COUNSEL FOR ASSESSEE. COUNSEL FOR ASSESSEE WAS DIRECTED TO FILE APPLICATION FOR CONDONATION OF DELAY. HOWEVER, THEREAFTER, MANY TIMES APPEAL WAS ADJOURNED ON THE REQUEST OF ASSESSEES COUNSEL, BUT, NO EFFORTS HAVE BEEN MADE FOR FILING ANY APPLICATION FOR CONDONATION OF DELAY. THE RECORD REVEALS THAT TILL DATE NO APPLICATION HAVE BEEN FILED BY ASSESSEE FOR EXPLAINING THE DELAY IN FILING THE APPEAL. AT THE TIME OF HEARING OF THE APPEAL, THE ASSESSEES AUTHORISED REPRESENTATIVE MERELY CONTENDED THAT THE DELAY IS ON ACCOUNT OF GETTING APPROVAL FROM THE HEAD OFFICE AND, THEREFORE, THE APPEAL COULD NOT BE FILED IN TIME. HOWEVER, NO SUCH APPROVAL IS ALSO AVAILABLE ON RECORD. IN THE ABSENCE OF ANY EXPLANATION FROM THE SIDE OF THE ASSESSEE TO EXPLAIN DELAY IN FILING THE APPEAL, THE LD. D.R. CONTENDED THAT APPEAL OF THE ASSESSEE MAY BE DISMISSED BEING TIME BARRED. 3 ITA.NO.3203/DEL./2015 THE MAHENDERGARH CENTRAL COOP BANK LTD., MAHENDERGARH. 3. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES, WE ARE OF THE VIEW THAT APPEAL IS TIME BARRED. THE ASSESSEE DESPITE INTIMATING THE DEFECT IN THE APPEAL, DID NOT MAKE ANY EFFORT TO FILE ANY APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEAL. WHATEVER CONTENTION WAS RAISED AT THE TIME OF HEARING OF THE APPEAL, WAS NOT SUPPORTED BY ANY EVIDENCE. THE HONBLE SUPREME COURT IN THE CASE OF OFFICE OF POST MASTER GENERAL& OTHERS VS., LIVING MEDIA INDIA LTD., & OTHERS [2012] 348 ITR 7 (SC) HELD THAT CONSIDERING THE FACT THAT THERE WAS NO PROPER EXPLANATION OFFERED BY THE DEPARTMENT FOR DELAY, EXCEPT MENTIONING OF VARIOUS DATES, THE DEPARTMENT HAD FAILED TO GIVE ACCEPTABLE AND COGENT REASONS SUFFICIENT TO CONDONE SUCH A HUGE DELAY. THE HONBLE SUPREME COURT FURTHER OBSERVED THAT GOVERNMENT DEPARTMENTS ARE UNDER A SPECIAL OBLIGATION TO ENSURE THAT THEY PERFORM THEIR DUTIES WITH DILIGENCE AND COMMITMENT. CONDONATION OF DELAY IS AN EXCEPTION AND SHOULD NOT BE USED AS AN ANTICIPATED BENEFIT FOR GOVERNMENT DEPARTMENTS. THE LAW SHELTERS EVERYONE UNDER THE SAME LIGHT AND SHOULD NOT BE SWIRLED FOR THE BENEFIT OF A FEW. THE LAW OF LIMITATION BINDS 4 ITA.NO.3203/DEL./2015 THE MAHENDERGARH CENTRAL COOP BANK LTD., MAHENDERGARH. EVERYBODY INCLUDING THE GOVERNMENT. CONSIDERING THE FACTS OF THE CASE IN THE LIGHT OF ABOVE DECISION OF THE HONBLE SUPREME COURT IT IS CLEAR THAT ASSESSEE HAD BEEN MOST NEGLIGENT IN NOT TAKING ANY STEPS IN FILING APPLICATION FOR CONDONATION OF DELAY AND NO ACCEPTABLE REASONS HAVE BEEN EXPLAINED FOR DELAY IN FILING THE APPEAL. THEREFORE, APPEAL OF ASSESSEE IS TREATED AS TIME BARRED AND THE SAME IS ACCORDINGLY DISMISSED. 4. IN THE RESULT, APPEAL OF ASSESSEE DISMISSED BEING TIME BARRED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R. KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 03 RD DECEMBER, 2019 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT B BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.