M/s. Toffee Agricultural Farms Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 3595/DEL/2013

• Counselvise Citation: 359520114 RSA 2013
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: H
• Next Hearing Date: 08-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 05-06-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: J P CHANDREKAR
• Assessee Lawyers: ANIL BHALLA
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH H HH H : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA BEFORE SHRI G.C. GUPTA, VICE , VICE , VICE , VICE PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI SHRI SHRI SHRI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI, , , , ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 3595/DEL/2013 3595/DEL/2013 3595/DEL/2013 3595/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2007 2007 2007 2007 - -- - 08 0808 08 M/S TOFFEE AGRICULTURAL FARMS M/S TOFFEE AGRICULTURAL FARMS M/S TOFFEE AGRICULTURAL FARMS M/S TOFFEE AGRICULTURAL FARMS PVT.LTD., PVT.LTD., PVT.LTD., PVT.LTD., 67, FRIENDS 67, FRIENDS 67, FRIENDS 67, FRIENDS COLONY WEST, COLONY WEST, COLONY WEST, COLONY WEST, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 065. 110 065. 110 065. 110 065. PAN : AACCT3058J. PAN : AACCT3058J. PAN : AACCT3058J. PAN : AACCT3058J. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -16(3), 16(3), 16(3), 16(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL BHALLA, CA. RESPONDENT BY : SHRI J.P. CHANDREKAR, SR.DR. DATE OF HEARING : 08.09.2015 08.09.2015 08.09.2015 08.09.2015 DATE OF PRONOUNCEMENT : 05.10.2015 05.10.2015 05.10.2015 05.10.2015 ORDER ORDER ORDER ORDER PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA PER G.C. GUPTA, VP , VP , VP , VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2007-0 8 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XIX, N EW DELHI DATED 20 TH JANUARY, 2012. 2. THERE IS A DELAY OF 410 DAYS IN FILING THE PRESENT APPEAL BEFORE THE TRIBUNAL. THE ASSESSEE HAS FILED A CONDONATION OF D ELAY APPLICATION AND ALSO A DULY SWORN AFFIDAVIT EXPLAINING THE REASONS FOR THE DELAY. LEARNED DR HAS OPPOSED THE SUBMISSIONS OF THE LEARNED COU NSEL FOR THE ASSESSEE REGARDING THE ISSUE OF CONDONATION OF DELAY. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS WITH REGARD TO T HE ISSUE OF CONDONATION OF DELAY IN FILING THE APPEAL BEFORE TH E TRIBUNAL. WE FIND THAT FROM THE CONTENTS OF THE CONDONATION OF DELAY A PPLICATION AND THE ITA-3595/DEL/2013 2 DULY SWORN AFFIDAVIT OF SHRI PRASHANT SAHNI, DIRECTOR OF THE ASSESSEE COMPANY, IT IS CLEAR THAT THE ASSESSEE COMPANY HAS INSTRUC TED ITS TAX COUNSEL TO FILE AN APPEAL BEFORE THE ITAT BUT THE AP PEAL WAS NOT FILED BY THE SAID COUNSEL AND THE ASSESSEE CAME TO KNOW OF THESE FACTS ONLY ON 6 TH MAY, 2013 AND, AS A RESULT, HAD TO CHANGE ITS TAX CO UNSEL SO AS TO FILE THE APPEAL BEFORE THE ITAT. IN THESE FACTS O F THE CASE, WE ARE OF THE VIEW THAT IT IS A FIT CASE FOR CONDONATION OF DEL AY IN FILING THE PRESENT APPEAL BEFORE THE TRIBUNAL. ACCORDINGLY, TH E DELAY IN FILING THE PRESENT APPEAL IS CONDONED AND THE ISSUES IN THE GROUNDS OF APPEAL OF THE ASSESSEE ARE RESTORED TO THE FILE OF THE LEARNED CIT (A) TO PASS A DE NOVO APPELLATE ORDER IN ACCORDANCE WITH LAW AFTER A LLOWING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. WE DIRE CT ACCORDINGLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 5 TH OCTOBER, 2015. SD/- SD/- ( (( ( PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI PRASHANT MAHARISHI ) )) ) (G. (G. (G. (G. C. GUPTA C. GUPTA C. GUPTA C. GUPTA ) )) ) ACCOUNTANT ACCOUNTANT ACCOUNTANT ACCOUNTANT MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S TOFFEE AGRICULTURAL FARMS PVT .LTD., M/S TOFFEE AGRICULTURAL FARMS PVT.LTD., M/S TOFFEE AGRICULTURAL FARMS PVT.LTD., M/S TOFFEE AGRICULTURAL FARMS PVT.LTD., 67, FRIENDS COLONY WEST, NEW DELHI 67, FRIENDS COLONY WEST, NEW DELHI 67, FRIENDS COLONY WEST, NEW DELHI 67, FRIENDS COLONY WEST, NEW DELHI 110 065. 110 065. 110 065. 110 065. 2. RESPONDENT : INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD INCOME TAX OFFICER, WARD- -- -16(3) 16(3) 16(3) 16(3), NEW DELHI. , NEW DELHI. , NEW DELHI. , NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR