Mulayam Singh, Ghaziabad V. ITO, Ward- 1(4), Ghaziabad

ITA 3768/DEL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5159 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 18-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S RAWANT
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER ITA NO.3768/DEL/2018 ASSESSMENT YEAR : 2008-09 MULAYAM SINGH, H.NO.594, SHYAM PARK MAIN, SAHIBABAD, GHAZIABAD, UTTAR PRADESH. VS. ITO, WARD- 1(4), GHAZIABAD, UTTAR PRADESH. PAN : BDIPS7017P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ROHIT TIWARI, ADV. SHRI SHOBHIT TIWARI, ADV. RESPONDENT BY : SHRI D. S. RAWANT, SR. DR DATE OF HEARING : 08-10-2018 DATE OF PRONOUNCEMENT : 08-10-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 26.03.2018 OF THE CIT(A), GHAZIABAD RELATING TO ASS ESSMENT YEAR 2008-09. 2. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL. THE ASSESSMENT IN THIS CASE WAS COMPLETED U/S 147/143(3 ) DETERMINING THE TOTAL INCOME AT RS.17,92,560/- AS AGAINST RETURNED INCOME OF RS.1,31,131/-. THE ASSESSING OFFICER IN THE SAID ORDER HAS MADE ADDITI ON OF RS.16,61,424/- ON ACCOUNT OF SHORT TERM CAPITAL GAIN ON SALE OF RESID ENTIAL PLOT BEARING PLOT NO.10- A/63 AT SECTOR-10A, VASUNDHARA, GHAZIABAD ON 05.11. 2015. SINCE THE APPEAL 2 ITA NO.3768/DEL/2018 WAS FILED LATE AS PER ITNS 51, THE LD. CIT(A) DISMI SSED THE APPEAL TRADING THE SAME AS NON-EST ON ACCOUNT OF DELAY IN FILING OF TH E APPEAL. 3. AGGRIEVED WITH SUCH ORDER OF THE LD. CIT(A), THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL BY RAISING THE FOLLOWING GROUND S :- 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE AND IN LAW THE LD. COMMISSIONER (APPEALS) ERRED WHILE REJECTING THE GR OUND OF APPEAL BY TREATING THE APPEAL PREFERRED BY APPELLANT AS NON EST BEING DEFE CTIVE ON THE GROUND OF DELAY IN FILING APPEAL. 2. THAT THE LD. CIT(A) WAS NOT JUSTIFIED IN DISMISS ING THE APPEAL BY NOT APPRECIATING THE FACT THAT ALL NOTICES AND ASSESSME NT ORDER WERE SENT AT WRONG ADDRESS WAS THE SOLE REASON FOR DELAY IN FILING THE APPEAL. 3. THE APPELLANT CRAVES LEAVE TO ADD, AMEND, ALTER VERY AND / OR WITHDRAW ANY OF ALL THE ABOVE GROUNDS OF APPEAL BEFORE THE APPEAL I S FINALLY HEARD OR DISPOSED OF. 4. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSMENT ORDER WAS NOT PROPERLY SERVED ON THE ASSESSEE AND IT WAS SENT TO A WRONG ADDRESS FOR WHICH THE ASSESSEE COULD NOT OBTAIN THE ORDER. SUBSEQUEN TLY, HE OBTAINED A CERTIFIED COPY FROM THE ASSESSING OFFICER AND WITHIN 30 DAYS OF RECEIPT OF THE SAID ORDER, THE ASSESSEE FILED THE APPEAL BEFORE THE CIT(A). H E ACCORDINGLY SUBMITTED THAT THE DELAY IN FILING OF THE APPEAL BEFORE THE CIT(A) IF ANY BE CONDONED AND THE ASSESSEE SHOULD BE GIVEN AN OPPORTUNITY TO SUBSTANT IATE HIS CASE ON MERIT BEFORE THE CIT(A). 5. THE LD. DR ON THE OTHER HAND STRONGLY SUPPORTED THE ORDER OF THE LD. CIT(A). HE SUBMITTED THAT THE DEMAND NOTICE WAS SE RVED ON THE ASSESSEE ON 14.12.2015 AND THE ASSESSEE PREFERRED AN APPEAL BEF ORE THE LD. CIT(A) ON 19.05.2016. THEREFORE, THERE IS NO JUSTIFIABLE REA SON FOR CONDONING THE DELAY AS 3 ITA NO.3768/DEL/2018 THERE WAS NO REASONABLE CAUSE FOR FILING OF THE APP EAL BEFORE THE CIT(A). HE ACCORDINGLY SUBMITTED THAT THE LD. CIT(A) IS FULLY JUSTIFIED IN DISMISSING THE APPEAL ON ACCOUNT OF DELAY IN FILING OF THE APPEAL. 6. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. I FIND FROM THE ORDER OF THE LD. CIT(A) THAT THE ASSESSEE AT THE TIME OF HEARING HAS FILED A COPY OF THE LETTER OBTAINED FROM MOHAN NAGAR ZONE, GHAZIABAD NAGAR NIGAM OFFICE CONF IRMING THE ADDRESS OF THE ASSESSEE AT HOUSE NO.594, SHYAM PARK MAIN, SAHI BABAD, GHAZIABAD. HE HAS ALSO FILED THE COPY OF HOUSE TAX RECEIPTS, COPY OF AADHAR CARD, COPY OF VOTER ID CARD AND BANK PASS BOOK SHOWING THE ADDRES S OF THE ASSESSEE AT HOUSE NO.594, SHYAM PARK MAIN, SAHIBABAD, GHAZIABAD . HOWEVER, A PERUSAL OF THE ASSESSMENT ORDER SHOWS THAT THE ORDER WAS SE NT TO THE FOLLOWING ADDRESS :- SHRI MULAYAM SINGH, S/O SHRI KARTAR SINGH, 232, MAIN SHYAM PARK, SAHIBABAD, GHAZIABAD. 7. THUS, APPARENTLY IT IS SEEN THAT THE ASSESSMENT ORDER WAS SENT TO AN ADDRESS OTHER THAN THE ADDRESS MENTIONED BY THE ASS ESSING OFFICER. ALTHOUGH THE VARIOUS CHALLANS PRODUCED BY THE ASSESSEE IN TH E PAPER BOOK SHOW THAT THE ADDRESS MENTIONED IN THE CHALLANS IS THE SAME AS PE R THE ADDRESS IN THE ASSESSMENT ORDER, HOWEVER, CONSIDERING THE TOTALITY OF THE FACTS OF THE CASE AND 4 ITA NO.3768/DEL/2018 IN THE INTEREST OF JUSTICE, I DEEM IT PROPER TO RES TORE THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO CONDONE THE DELAY IN FIL ING OF THE APPEAL AND DECIDE THE APPEAL ON MERIT. NEEDLESS TO SAY, THE LD. CIT( A) SHALL GIVE DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUE AS PER FACT AND LAW. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY ALLO WED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 08 TH OCTOBER, 2018. SD/- (R. K. PANDA) ACCOUNTANT MEMBER DATED: 08-10-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI