Sri A Subbanna , Mysore V. Assistant Commissioner of Income Tax Circle-1(1), Mysore

ITA 353/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6195 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 26-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Assessee Lawyers: RAVISHANKAR S V
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.353/BANG/2019 ASSESSMENT YEAR : 2013-14 SRI A SUBBANNA, NO.234/2, SOUGANDHIKA, ASHRAMA ROAD, HINKAL MYSORE. PAN BAKPS 9229 N VS. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-1(1), MYSORE. APPELLANT RESPONDENT APPELLANT BY : SHRI RAVISHANKAR S.V, ADVOCATE RESPONDENT BY : DR. P.V PRADEEP KUMAR, ADDL. CIT (DR) DATE OF HEARING : 07.08.2019 DATE OF PRONOUNCEMENT : 07.08.2019 O R D E R PERB.R BASKARAN,ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 26-06-2018 PASSED BY LD CIT(A), MYSURU AND IT RELAT ES TO THE ASSESSMENT YEAR 2013-14. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN DISMISSING THE APPEAL IN L IMINE FOR FILING THE APPEAL BELATEDLY BEFORE HIM AND ALSO FOR NON-SUBMIS SION OF ORIGINAL DEMAND NOTICE. 2. THE LD A.R SUBMITTED THAT THE APPEAL FILED B EFORE THE TRIBUNAL IS ALSO TIME BARRED BY 49 DAYS. HE SUBMITTED THAT THE ASSESSEE IS ITA NO.353/BANG/2019 PAGE 2 OF 5 AGED ABOUT 80 YEARS AND LEADING A RETIRED LIFE. TH E PRESENT ASSESSMENT HAS BEEN MADE BY THE AO ASSESSING THE IN COME ARISING ON ENTERING A JOINT DEVELOPMENT AGREEMENT IN THE YE AR OF ENTERING THE SAID AGREEMENT, EVEN THOUGH THE ASSESSEE HAD DE CLARED INCOME IN SOME OTHER YEAR. THE LD A.R SUBMITTED THAT THE ASSESSEE, BEING AGED, HAD MISPLACED THE ORIGINAL NOTICE OF DEMAND A ND HENCE HE COULD NOT ENCLOSE IT WITH THE APPEAL MEMO FILED BEF ORE LD CIT(A). HE FURTHER SUBMITTED THAT THE ASSESSEE HAD BEEN HOS PITALISED AND HENCE THERE WAS A DELAY OF AROUND 60 DAYS IN FILING APPEAL BEFORE LD CIT(A). THE LD A.R SUBMITTED THAT THE ASSESSEE HAD ALSO FILED A PETITION SEEKING CONDONATION OF DELAY BEFORE LD CIT (A) ALONG WITH MEDICAL CERTIFICATE. SOMEHOW, THE SAME HAS MISSED THE ATTENTION OF THE LD CIT(A), WHICH MADE HIM TO OBSERVE THAT THE A SSESSEE HAS NOT FILED ANY PETITION. THE LD A.R INVITED OUR ATTENTI ON TO THE COPY OF PETITION ENCLOSED ALONG WITH FORM NO.35. 3. THE LD A.R FURTHER SUBMITTED THAT THE ASSESSE E HAS OBTAINED A CERTIFIED COPY OF NOTICE OF DEMAND FROM THE ASSESSI NG OFFICER AND SHALL BE PLACED BEFORE LD CIT(A) FOR MAKING GOOD TH E DEFECT. HE FURTHER SUBMITTED THAT THE APPEAL COULD NOT BE FILE D IN TIME BEFORE THE TRIBUNAL ALSO ON ACCOUNT OF CONFUSION AT THE EN D OF THE ASSESSEE AND ALSO FOR THE REASON THAT THE AUTHORISED REPRESE NTATIVE OF THE ASSESSEE WAS TIED UP WITH AUDIT WORKS. ACCORDINGLY HE PRAYED THAT THE DELAY IN FILING APPEAL BEFORE THE TRIBUNAL WAS NOT INTENTIONAL AND ACCORDINGLY PRAYED THAT SAID DELAY MAY BE CONDO NED. HE FURTHER SUBMITTED THAT THE DELAY IN FILING APPEAL B EFORE LD CIT(A) ITA NO.353/BANG/2019 PAGE 3 OF 5 MAY ALSO BE CONDONED AND THE APPEAL MAY BE RESTORED TO THE FILE OF LD CIT(A). 4. WE HEARD LD D.R AND PERUSED THE RECORD. HAV ING REGARD TO THE SUBMISSIONS MADE BY THE ASSESSEE IN THE PETITIO N FILED BEFORE US, WE ARE OF THE VIEW THAT THERE WAS REASONABLE CA USE IN FILING THE APPEALS BELATEDLY BEFORE THE THE TRIBUNAL. ACCORDI NGLY WE CONDONE THE DELAY IN FILING THE APPEAL BEFORE US AND ADMIT IT. 5. WE NOTICE THAT THE ASSESSEE HAS FURNISHED A P ETITION BEFORE LD CIT(A) ALONG WITH MEDICAL CERTIFICATE, WHICH HAS ES CAPED THE ATTENTION OF LD CIT(A). HAVING REGARD TO THE SUBMI SSIONS MADE THEREIN, WE ARE OF THE VIEW THAT THERE WAS REASONAB LE CAUSE FOR THE ASSESSEE IN FILING APPEAL BELATEDLY BEFORE LD CIT(A ). ACCORDINGLY, WE CONDONE THE DELAY IN FILING APPEAL BEFORE LD CIT(A) ALSO. THE LD A.R SUBMITTED THAT THE ASSESSEE HAS OBTAINED A CERTIFIE D COPY OF NOTICE OF DEMAND FROM THE AO ACCORDINGLY WE DIRECT THE ASS ESSEE TO FURNISH BEFORE LD CIT(A) IN ORDER TO MAKE GOOD THE DEFICIENCY. WE ALSO NOTICE THAT THE LD CIT(A) HAS NOT ADJUDICATED THE ISSUES ON MERITS. IN VIEW OF THE DECISION TAKEN BY US IN THE MATTER OF CONDONATION OF DELAY, THE ISSUES URGED BEFORE HIM O N MERITS REQUIRES EXAMINATION AT HIS END. ACCORDINGLY, SUBJ ECT TO REMOVAL OF DEFECTS IN THE APPEAL FILED BEFORE LD CIT(A), WE SE T ASIDE THE ORDER PASSED BY HIM AND RESTORE ALL THE ISSUES TO HIS FIL E FOR ADJUDICATING THEM AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.353/BANG/2019 PAGE 4 OF 5 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS T REATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7TH AUGUST, 2019. SD/ - (BEENA PILLAI) JUDICIAL MEMBER SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 7 TH AUGUST, 2019. / VMS / COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE. ITA NO.353/BANG/2019 PAGE 5 OF 5 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. DICTATION NOTE ENCLOSED . 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER .