M/s Raj Events & Entertainment Pvt. Ltd., Bhopal V. The ACIT 3(1), Bhopal

ITA 330/IND/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61997 (ITAT-INDORE)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 07-12-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KESHAVE SAXENA
• Assessee Lawyers: YESHWANT SHARMA
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO.329/IND/2011 A.Y. 2005-06 RAJ HOMES PVT. LTD., BHOPAL PAN AAACR 7786 F :: APPELLANT VS ACIT-3(1), BHOPAL :: RESPONDENT ITA NO.330/IND/2011 A.Y. 2005-06 RAJ EVENTS & ENTERTAINMENT PVT. LTD., BHOPAL PAN AACCP 1523 B :: APPELLANT VS ACIT-3(1), BHOPAL :: RESPONDENT 2 ITA NO.331/IND/2011 A.Y. 2005-06 MEENAL BUILDERS PVT. LTD., BHOPAL PAN AABCM 1798 E :: APPELLANT VS ACIT-3(1), BHOPAL :: RESPONDENT APPELLANT S BY SHRI YESHWANT SHARMA, CA RESPONDENT BY SHRI KESHAVE SAXENA, CIT(DR) DATE OF HEARING 17 .07.2012 DATE OF PRONOUNCEMENT 17 .07.2012 O R D E R PER JOGINDER SINGH , JUDICIAL MEMBER THESE THREE APPEALS ARE BY THE DIFFERENT ASSESSEES CHALLENGING THE IMPUGNED ORDERS ON THE GROUNDS AS DETAILED IN THE RESPECTIVE APPEALS. 2. DURING HEARING, WE HAVE HEARD SHRI YESHWANT SHARMA, LD. COUNSEL FOR THE ASSESSEE AND SHRI KESHAVE 3 SAXENA, LD. CIT(DR). THE CRUX OF ARGUMENTS ON BEHALF O F THE ASSESSEES IS THAT THE DELAY OF 48 DAYS IN FILING THE APPEALS WAS NOT CONDONED BY THE LD. CIT(A) AS THE DELAY OCCURRED DUE TO THE MISTAKE OF THE COUNSEL AND THE APP EALS COULD NOT BE FILED WITHIN THE PRESCRIBED TIME. IT W AS FURTHER SUBMITTED THAT THE ASSESSEES SHOULD NOT BE PENALISED F OR THE FAULT OF THE COUNSEL. HOWEVER, THE LD. CIT(DR) CONTENDED THAT DELAY SHOULD NOT BE CONDONED. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTEDLY, T HE ASSESSMENT ORDERS WERE PASSED BY THE LD. ASSESSING OF FICER ON 28.12.2007 AND THE ASSESSEES WERE EXPECTED TO FILE THE APPEALS AS PRESCRIBED U/S 249(2) OF THE ACT. HOWEVER, AS PER SUB-SEC. (3) OF SEC. 249, THE LD. FIRST APPELLATE AUTHORITY IS EMPOWERED TO ADMIT THE APPEAL AFTER THE EXPIRATION O F THE PERIOD IF HE IS SATISFIED THAT THE ASSESSEE HAS SUFFICI ENT CAUSE FOR NOT PRESENTING THE APPEAL WITHIN THE PRESCRI BED 4 TIME. WE FIND THAT IN THE IMPUGNED ORDERS, THERE IS A MENTION THAT THE ASSESSEES FILED PETITIONS FOR CONDON ATION OF DELAY WHICH CAUSED DUE TO INADVERTENT MISTAKE OF THE OFFICE OF THE COUNSEL OF THE ASSESSEE. AN AFFIDAVIT TO THIS EFFECT WAS ALSO FILED UNDER OATH ALONG WITH WRITTEN SUBMISSIONS BEFORE THE LD. CIT(A). RELIANCE WAS ALSO PLACED UPON CERTAIN JUDICIAL PRONOUNCEMENTS AS HAS BEEN MENTIONED IN THE IMPUGNED ORDERS. THE LD. FIRST APPE LLATE AUTHORITY OPINED THAT: IT IS NOT PLAUSIBLE THAT A WELL EXPERIENCES CA LI KE THAT OF THE ASSESSEES AUTHORISED REPRESENTATIVE WILL FORGET TO PURSUE FILING OF APPEAL IN CASES OF HIS MOST VALUED CLIENT S PARTICULARLY WHEN THE STAKES INVOLVED ARE SUBSTANTI AL. THESE FACTS LEAD TO ONLY ONE CONCLUSION THAT THE CLAIM TH AT APPEAL IS NOT PRESENTED IN TIME DUE TO INADVERTENCE ON THE PART OF THE COUNSELS OFFICE IS NOT CORRECT. WITHOUT GOING INTO MUCH DELIBERATION, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD. THEREFORE, KEEPING IN VIEW THE PRINCIPLE OF NATURAL J USTICE, WE CONDONE THE DELAY AND DIRECT THE LD. FIRST APPELLA TE 5 AUTHORITY TO HEAR THE APPEALS OF THE RESPECTIVE ASSESSEE ON MERIT AND DECIDE IN ACCORDANCE WITH LAW. THE ASSESSEES BE GIVEN OPPORTUNITY OF BEING HEARD WITH FURTHER LIBERT Y TO FURNISH EVIDENCE, IF ANY, TO SUBSTANTIATE THEIR CLAIM. FINALLY, THESE APPEALS ARE ALLOWED IN PART FOR STATISTIC AL PURPOSES ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT TH E CONCLUSION OF THE HEARING ON 17 TH JULY, 2012. SD SD (R.C.SHARMA) (JOGINDER SINGH ) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 17 TH JULY,2012 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE !VYS!