The Navjivan Co-op.Sharafi Mandali Ltd., Sabarkantha V. Income Tax Officer,S.K.Ward-2, Himatnagar

ITA 3283/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9782 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A C SHAH
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: S H RI PRAMOD KUMAR , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER THE NAVJIVAN CO.OP. SHARAFI MANDALI LTD;, KASBA GORI CHOWK, MODASA - 383315 PAN: AABAT 2299 L (APPELLANT) VS THE ITO, S.K. WARD - 2, HIMATNAGAR (RESPONDENT) REVENUE BY : S H RI K. MADHUSUDAN , SR. D . R. ASSESSEE BY: S H RI A.C. SHAH , A.R. DATE OF HEARING : 27 - 01 - 2 016 DATE OF PRONOUNCEMENT : 29 - 01 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS ASSESSEE S APPEAL FOR A.Y. 2011 - 12 , AR ISES FROM ORDER OF THE CIT(A) - 2, AHMEDABAD DATED 30 - 09 - 2015 IN APPEAL NO. CIT(A) - VIII/132 / S.K., WD - 2, HMT/2014 - 15 AND NOW CIT(A) - 2/200/S.K., WD - 2,HMT/2014 - 15 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 3283 / A HD/20 15 A SSESSMENT YEAR 2011 - 12 I.T.A NO. 3283 /AHD/20 15 A.Y. 2011 - 12 PAGE NO THE NAVJIVAN CO.OP. SHARAFI MANDALI LTD VS. ITO 2 2. THE ASSESSEE S SOLE SUBSTANTIVE GROUND CHALLENGES THE LOWER APPELLATE ORDER DISMISSING ITS PETITION SEEKING CONDONATION OF DELAY OF 130 DAYS IN FILING. FACTS OF THE CASE ARE IN A NARROW COMPASS. AS WE ARE DEALING WITH CONDONATION AS PECT ONLY, DETAILED FINDINGS ON MERITS ARE NOT ADVERTED TO. THE ASSESSEE IS A COOPERATIVE SOCIETY TAKING DEPOSITS AND ADVANCING LOANS TO ITS MEMBERS. IT CLAIMED SECTION 80P DEDUCTION. THE ASSESSING OFFICER REJECTED THE SAME IN ASSESSMENT ORDER DATED 14 - 02 - 2014 HOLDING THAT IT IS ENGAGED IN BANKING ACTIVITIES RESULTING IN THE IMPUGNED DISALLOWANCE OF DEDUCTION. THE ASSESSEE FILED ITS APPEAL ON 12 - 08 - 2014 INSTEAD OF DUE DATE COMING TO BE 03 - 04 - 2014. IT WAS ACCORDINGLY TIME BARRED FOR 130 DAYS. THE ASSE SSEE S COUNSEL FILED AFFIDAVIT OF ITS CLERK SOLEMNLY AVERRING THEREIN THAT THE CASE HAD BEEN MISPLACED IN OFFICE WHICH COULD ONLY BE LOCATED ON 06 - 08 - 2014. THE CIT(A) QU OTES A CATENA OF CASE LAWS AND DRAWS REFERENCE TO ASSESSEE S ACTION PAYING APPEAL FEE ONLY ON 07 - 08 - 2014 FOR HOLDING THAT THE IMPUGNED IS NOT LIABLE TO BE CONDONED. THE ASSESSEE S APPEAL ACCORDINGLY STANDS REJECTED . 3. WE HAVE HEARD BOTH THE PARTIES. BOTH THE LD. COUNSELS REITERATE THEIR RESPECTIVE STANDS. WE ARE ONLY CONCERNED ABOUT THE DELAY ISSUE AS INDIC ATED HEREINABOVE. THERE IS NO DISPUTE ON FACTS THAT THE ASSESSEE S APPEAL FILED BEFORE THE CIT(A) SUFFERS FROM DELAY OF 130 DAYS ATTRIBUTED TO MISPLACEMENT OF CASE FILE IN OFFICE AS SUPPORTED BY A SOLEMN AFFIDAVIT WHICH HAS GONE UN - REBUTTED ON FACTS. WE FIND FROM THE CASE FILE THAT HON BLE APEX COURT IN VEDABA I ALIAS VAIJAYANATABAI BABURAI PATEIL VS. SHANTARAM BABURAO PATIL AND OTHERS 253 ITR 798 I.T.A NO. 3283 /AHD/20 15 A.Y. 2011 - 12 PAGE NO THE NAVJIVAN CO.OP. SHARAFI MANDALI LTD VS. ITO 3 (SC) HOLDS THAT SUFFICIENT CAUSE FOR THE PURPOSE OF CONDONATIO N OF DELAY HAS TO BE INT ERPRET ED IN LIBERAL MANNER AFTER ADOPTING A PRAGMATIC APPROACH SO AS TO ADVANCE SUBSTANTIAL JUSTICE. WE FIND THAT THE CIT(A) HAS ALSO NOT ADVERTED TO ASSESSEE S DEDUCTION CLAIM (SUPRA) AND ITS PRIMA FACIE LEGAL ASPECT. WE OBSERVE IN THESE FACTS AND CIRCU MSTANCES THAT ASSESSEE S ARGUMENTS SEEKING TO CONDONE DELAY IN QUESTION BEFORE THE CIT(A) DESERVES TO SUCCEED. ORDERED ACCORDINGLY . LEARNED CIT(A) IS DIRECTED TO RE - ADJUDICATE THE ISSUE ON MERITS AFTER AFFORDING ADEQUATE OPPORTUNITY OF HEARING. THE AS SESSEE S PETITION SEEKING CONDONATION OF DELAY OF 130 DAYS IN FILING LOWER APPEAL IS ACCEPTED. 4. THIS ASSESSEE S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 29 - 01 - 201 6 SD/ - SD/ - ( PRAMOD KUMAR ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 29 /01/2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. G UARD FILE. BY ORDER/ , I.T.A NO. 3283 /AHD/20 15 A.Y. 2011 - 12 PAGE NO THE NAVJIVAN CO.OP. SHARAFI MANDALI LTD VS. ITO 4 / ,