Anjay Prakash Mohnot, CHENNAI V. ITO, CHENNAI

ITA 3271/CHNY/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5837 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 12-07-2017
• Assessment Year: 1983-1984
• Appeal Filed On: 02-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN JCIT D R
• Assessee Lawyers: N K MOHNOT ITP

Judgement Text

, C/ SMC , IN THE INCOME TAX APPELLATE TRIBUNAL C/SMC BENCH, CHENNAI . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A.NO.3271 /MDS./2016 ( ASSESSMENT YEAR : 1983-84 ) MR.ANJAY PRAKASH MOHNOT , NEW NO.28,OLD NO.38,COLLEGE ROAD, NUNGAMPAKKAM, CHENNAI 600 006. VS. THE ACIT, NON-CORPORATE CIRCLE-3, CHENNAI 34. PAN BMMPM 6232 K ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MR.N.K.MOHNOT, I.T.P. / RESPONDENT BY : MR.B.SAGADEVAN, JCIT, D.R ! ' / DATE OF HEARING : 09.11.2017 #$%& ! ' /DATE OF PRONOUNCEMENT : 21.11.2017 / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE ASSESSEE, AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(A)-4, CHENNA I DATED 08.03.2016 PERTAINING TO ASSESSMENT YEAR 1983-84. ITA NO. 3271/MDS/2016 2 2. AT THE OUTSET, IT WAS NOTICED THAT THERE WAS A DELAY OF 171 DAYS IN FILING THIS APPEAL BY THE ASSESSEE. CONSEQUENT TO THIS, THE ASSESSEE FILED A CONDONATION PETITION DATED 06.05.2 017 FOR CONDOANTION OF DELAY STATING THAT THE SAID DELAY IN FILING THE APPEAL IS NEITHER WILLFUL NOR DELIBERATE BUT DUE TO FREQUENT ILLNESS OF THE ASSESSEE, WHO WAS ADVISED TO TAKE COMPLETE BED REST BY THE DOCTOR. THEREAFTER, THE ASSESSEE WAS TOTALLY BED RIDDEN AN D TOTALLY IMMOBILE TO TAKE ANY OF THIS DUTY. HOWEVER, THE CONDONATION PETITION IS NOT SUPPORTED BY MEDICAL CERTIFICATE GIVEN BY DOCTOR. 3. IN THIS CASE, THE DELAY OF 171 DAYS IN FILING T HE APPEAL BEFORE THIS TRIBUNAL IS VERY INORDINATE DELAY, IT CANNOT B E CONDONED ON SIMPLE REASON THAT THE CASE CALLS FOR SYMPATHY OR M ERELY OUT OF BENEVOLENCE TO THE PARTY SEEKING RELIEF. IN GRANTI NG THE INDULGENCE AND CONDONING THE DELAY, IT MUST BE PROVED BEYOND T HE SHADOW OF DOUBT THAT THE APPELLANT WAS DILIGENT AND WAS NOT G UILTY OF NEGLIGENCE, WHATSOEVER. THE SUFFICIENT CAUSE WITHIN THE CONTEM PLATION OF THE ITA NO. 3271/MDS/2016 3 LIMITATION PROVISIONS MUST BE A CAUSE WHICH IS BEYO ND THE CONTROL OF THE PARTY INVOKING THE AID OF THE PROVISIONS. THE HONBLE SUPREME COURT IN THE CASE OF RAMLAL VS. REWA COALFIELDS LTD . IN AIR 1961 (SC) 361 HAS HELD THAT THE CAUSE FOR THE DELAY IN FILING THE APPEAL, WHICH BY DUE CARE AND ATTENTION, COULD HAVE BEEN AVOIDED, CA NNOT BE A SUFFICIENT CAUSE WITHIN THE MEANING OF THE LIMITATI ON PROVISION. WHERE NO NEGLIGENCE OR INACTION, OR WANT OF BONAFIDES CAN BE IMPUTED TO THE APPELLANT, A LIBERAL CONSTRUCTION OF THE PROVISIONS HAS TO BE MADE IN ORDER TO ADVANCE SUBSTANTIAL JUSTICE. 4. IN THE PRESENT CASE, THE ASSESSEE JUSTIFIED THE DELAY ONLY WITH REFERENCE TO THE AFFIDAVIT BY THE ASSESSEE STATING THAT THE ASSESSEE HAD FLUCTUATING BLOOD PRESSURE CAUSING IMMENSE GIDD INESS. THIS REASON ADVANCED BY THE ASSESSEE IS NOT SUPPORTED BY DOCTORS CERTIFICATE. THEREFORE, I AM OF THE OPINION THAT T HIS KIND OF DELAY DOES NOT WARRANT CONDONATION, SINCE THE ASSESSEE HAS NOT SHOWN ANY VALID PROOF FOR UNDERGOING TREATMENT ON THE ADVICE OF DOC TOR, AND ALSO THE ITA NO. 3271/MDS/2016 4 ASSESSEE HAS PAID THE TRIBUNALS FEE SHORT BY ` 5,850/-. ACCORDINGLY, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED A S UNADMITTED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED ON 21 ST NOVEMBER, 2017. SD/- ( ) ( CHANDRA POOJARI ) /ACCOUNTANT MEMBER CHENNAI, DATED THE 21 ST NOVEMBER, 2017 . K S SUNDARAM. ' ( )!*+ ,+%! / COPY TO: 1 . / APPELLANT 3. ' ' -! () / CIT(A) 5. +0 1 )!)23 / DR 2. / RESPONDENT 4. ' ' -! / CIT 6. 1 45 6 / GF