M/S HARI GANAPATI KHARADE, NALASOPARA, MUMBAI V. ITO, -4(5), , THANE

ITA 3272/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6458 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 15-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KAVITA P. KAUSHIK
• Keywords: Salary income; Condonation of delay
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI , ! BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 3272 / /201 9 ((. . 2015-16 ) ITA NO.3272/MUM/2019 (A.Y.2015-16) MR. HARI GANPATI KHARADE A,1-3, GANESH CHS LTD. TULINJ ROAD, NR.J.P.SCHOOL, NALASOPARA EAST 401 209 / VS. INCOME TAX OFFICER- 4(5), THE INCOME TAX OFFICER, WARD 4(3), ROOM NO.03, A-WING, 6 TH FLOOR, AASHAR IT PARK, WAGLE ESTATE, THANE 400 604 PAN/GIR NO:ALWPK5108L ( /APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : MS KAVITA P. KAUSHIK / DATE OF HEARING : 15/09/2020 / DATE OF PRONOUNCEMENT : 15/09/2020 / ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) 3, THANE [I N SHORT THE CIT(A)] DATED 01/02/2019 FOR THE ASSESSMENT YEAR 2015-16. 2. NOTICE OF HEARING OF THIS APPEAL WAS SENT TO THE ASSESSEE BY RPAD. DESPITE NOTICE NEITHER THE ASSESSEE NOR ANY AUTHORI ZED REPRESENTATIVE OF THE ASSESSEE APPEARED IN THE COURT AT THE TIME OF HEARI NG. 3. MS. KAVITA P. KAUSHIK, REPRESENTING THE DEPARTME NT VEHEMENTLY SUPPORTED THE IMPUGNED ORDER AND PRAYED FOR DISMISS ING THE APPEAL OF 2 ITA NO.3272/MUM/2019 (A.Y.2015-16) ASSESSEE. THE LD. DR SUBMITTED THAT THE ASSESSEE HA S NO RESPECT FOR THE LAW AS THE ASSESSEE NEVER APPEARED DURING ASSESSMENT PROCE EDINGS AND EVEN BEFORE THE CIT(A), THE ASSESSEE DID NOT COOPERATE. 4. A PERUSAL OF THE CASE FILE SHOWS THAT THE ASSESS ING OFFICER VIDE ASSESSMENT ORDER DATED 19/12/2017 PASSED UNDER SECTION 144 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) HAD MADE ADDITIO N OF RS.20,50,664/- ON ACCOUNT OF UNDISCLOSED SALARY INCOME AND RS.1,50,00 0/- DISALLOWING ASSESSEES CLAIM OF DEDUCTION UNDER CHAPTER VI-A. AGGRIEVED B Y THE ASSESSMENT ORDER, THE ASSESSEE FILED APPEAL BEFORE THE CIT(A). THE AP PEAL WAS TIME BARRED BY THREE MONTHS AND THREE DAYS. THE ASSESSEE FILED AN APPLICATION SEEKING CONDONATION OF DELAY ON THE GROUND OF MEDICAL EXIGE NCIES. THE CIT(A) REJECTED THE REASON CITED FOR DELAY ON THE GROUND THAT THE A PPLICATION IS NOT SUPPORTED BY AN AFFIDAVIT AND DOCUMENTARY EVIDENCE. THE CIT(A ) DISMISSED THE APPEAL BEING BARRED BY LIMITATION. 5. HEARD. ORDERS OF THE AUTHORITIES BELOW AND THE M ATERIAL AVAILABLE ON RECORD BEFORE THE TRIBUNAL EXAMINED. THE ASSESSEE F AILED TO APPEAR BEFORE THE ASSESSING OFFICER DESPITE SEVERAL NOTICES, HENCE, T HE ASSESSING OFFICER WAS CONSTRAINED TO PASS THE ASSESSMENT ORDER UNDER SECT ION 144 OF THE ACT. EVEN BEFORE THE CIT(A), NEITHER THE ASSESSEE NOR ANY AUT HORISED REPRESENTATIVE OF THE ASSESSEE APPEARED, EXCEPT ONCE DESPITE SERVICE OF NOTICES OF THE GIVEN ADDRESS AND E.MAIL ID. THE ASSESSEE/APPELLANT APPEA RS TO BE RECALCITRANT. 6. THE UNRULY CONDUCT OF THE ASSESSEE DESERVES NO C OMPASSION. HOWEVER, IN THE INTEREST OF JUSTICE AND EQUITY ONE MORE OPPO RTUNITY IS AFFORDED TO THE ASSESSEE TO APPEAR BEFORE THE CIT(A) AND FURNISH AF FIDAVIT AND SUPPORTIVE 3 ITA NO.3272/MUM/2019 (A.Y.2015-16) DOCUMENTARY EVIDENCES TO BACK THE CONTENTIONS MADE IN APPLICATION FOR CONDONATION OF DELAY. 7. THE CIT(A) SHALL RECONSIDER THE ASSESSEES APPLI CATION SEEKING CONDONATION OF DELAY IN THE LIGHT OF THE JUDGEMENT OF HON'BLE SUPREME COURT OF INDIA IN THE CASE OF RAM NATH SAO VS. GOBARDHAN SAO & OTHERS REPORTED AS 2002 (3) SCC 195. 8. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE CI T(A) AND CO-OPERATE IN FIRST APPELLATE PROCEEDINGS. IT IS MADE CLEAR THAT IF THE ASSESSEE AGAIN FAILS TO APPEAR BEFORE THE FIRST APPELLATE AUTHORITY, THE CI T(A) IS AT LIBERTY TO TAKE ADVERSE VIEW. THE CIT(A) SHALL GRANT REASONABLE OPP ORTUNITY OF HEARING TO THE ASSESSEE, IN ACCORDANCE WITH LAW. 9. IN THE RESULT, IMPUGNED ORDER IS QUASHED AND APP EAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE, IN THE TERMS AFORE SAID. ORDER PRONOUNCED IN THE OPEN COURT ON TUESDAY THE 1 5 TH DAY OF SEPTEMBER, 2020. SD./- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, +(/ DATED: 15/09/2020 VM , SR. PS(O/S) 4 ITA NO.3272/MUM/2019 (A.Y.2015-16) COPY OF THE ORDER FORWARDED TO : 1. , / THE APPELLANT , 2. -. / THE RESPONDENT. 3. /. ( )/ THE CIT(A)- 4. /. CIT 5. 01-.( , . . . , / DR, ITAT, MUMBAI 6. 12345 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI