M/s Rachna Prakashan (P) Ltd., New Delhi V. ITO, New Delhi

ITA 3682/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52777 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 29-09-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 01-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALIL MISHRA SR
• Assessee Lawyers: SANJAY KUMAR SHARMA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER I.T.A. NO.3678/DEL/2011 ASSESSMENT YEAR: 2006-07, I.T.A. NO.3679/DEL/2011 ASSESSMENT YEAR: 2006-07 I.T.A. NO.3680/DEL/2011 ASSESSMENT YEAR: 2007-08 I.T.A. NO.3681/DEL/2011 ASSESSMENT YEAR: 2007-08 AND I.T.A. NO.3682/DEL/2011 ASSESSMENT YEAR: 2007-08 RACHNA PRAKASHAN (P) LTD., ITO, C/O M/S ARUN VIRANDER & CO., WARD-15 (1), 5C/9, 2 ND FLOOR, OPP. LIBERTY CINEMA, NEW DELHI. NEW ROHTAK ROAD, NEW DELHI. V. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AACR AACR AACR AACR- -- -4612 4612 4612 4612- -- -C CC C APPELLANT BY : SHRI SANJAY KUMAR SHARMA, AR RESPONDENT BY : SHRI SALIL MISHRA, SR. SR. ORDER PER B.K. HALDAR, AM: THESE ARE FIVE APPEALS FILED BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF LD CIT(A)-XVIII, NEW DELHI ALL D ATED 31.5.2011. ITA NO3678 TO 3682/DEL/11 2 2. IN ALL THESE CASES, THE LD CIT(A) IN THE RESPECTIVE APPEAL ORDERS HAVE OPINED THAT EVEN IF IT WAS PRESUMED THAT THE DEM AND NOTICES, ASSESSMENTS/PENALTY ORDERS WERE RECEIVED BY THE APPELLANT ON 14.2.2011, THEN ALSO THERE WOULD BE A DELAY OF NINE DAYS IN FILING THE IMPUGNED APPEALS BEFORE HIM. AS THE ASSESSEE DID NOT GI VE ANY REASONS FOR SUCH DELAYED FILING AND CONSIDERING THE FAC TS AND CIRCUMSTANCES OF THE CASE, IT WAS HELD BY HIM THAT AS PE R PROVISIONS OF SECTION 249(2) & (3), ALL THE APPEALS WERE BARRED BY LIMITATION. HE, THEREFORE, DISMISSED ALL THE APPEALS FILED BY THE ASSESSEE . AGGRIEVED BY THE SAID ORDERS, THE APPELLANT HAS FILED ALL THESE A PPEALS BEFORE THE TRIBUNAL. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD. WE FIND THAT THE LD CIT(A) HAS NOT GIVEN CLEAR FINDING WITH REFER ENCE TO THE ACTUAL DELAY IN FILING THE IMPUGNED APPEALS BEFORE HIM. HE HAS MOVED ON PRESUMPTION. IN THE ABOVE CIRCUMSTANCES, WE DEEM IT F IT TO SET ASIDE ALL THE IMPUGNED ORDERS OF THE LD CIT(A) AND REMIT T HE MATTERS BACK TO HIS FILE WITH THE DIRECTION THAT THE ACTUAL DELAY IN FILING THE IMPUGNED APPEALS BEFORE HIM SHOULD BE ASCERTAINED AND THEREAFTE R SPEAKING ORDERS SHOULD BE PASSED AS PER LAW IN ALL THE CASES AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 29TH DAY OF SEPTEMBER, 2011. SD/- SD/- (U.B.S. BEDI) (B.K. HAL DAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 29.9.2011. HMS ITA NO3678 TO 3682/DEL/11 3 COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING 29.9.2011 DATE OF DICTATION 29.9.2011 DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. .9.2011 DATE OF ORDER SENT TO THE CONCERNED BENCH .9.2011 ITA NO3678 TO 3682/DEL/11 4