Sri Mithilesh Kumar Singh, Daltonganj V. ITO,Ward-3(4), Daltonganj

ITA 38/RAN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1753 (ITAT-RANCHI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Section: 201

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , RANCHI , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 38 / RAN /20 1 9 ( / ASSE SSMENT YEAR : 20 1 0 - 20 1 1 ) SRI MITHILESH KUMAR SINGH, DIHARIYA, MAHUARI, PALAMAU, DALTONGANG, JHARKHAND - 822116 VS. ITO - 3 ( 4 ), DALTONGANJ ./ ./ PAN/GIR NO. : AYDPS 6208 H ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI DEVESH PODDAR, ADVOCATE /REVENUE BY : SHRI P.K.MONDAL , DR / DATE OF HEARING : 2 2 / 0 5 /201 9 / DATE OF PRONOUNCEMENT 22 / 0 5 /201 9 / O R D E R THIS APPEAL HAS BEEN FILED BY T HE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI , JHARKHAND, DATED 29 .10.2018 PASSED IN FIRST APPEAL NO. CIT(A), RANCHI/100 65 /2017 - 18 FOR THE ASSESSMENT YEAR 201 0 - 201 1 . 2 . AT THE OUTSET, LD. AR SUBMITTED THAT THE CIT(A) HAS DISM ISSED THE APPEAL OF THE ASSESSEE AS THE APPEAL OF THE ASSESSEE WAS BARRED BY LIMITATION. LD.AR FURTHER SUBMITTED THAT INITIALLY THE ASSESSEE FILED APPEAL MANUALLY IN TIME, HOWEVER, SUBSEQUENTLY, IT WAS INFORMED TO THE ASSESSEE THAT THE APPEAL NEEDS TO BE F ILED ELECTRONICALLY. SINCE THE ASSESSEE WAS NOT AWARE ABOUT THE LEGAL PROCEEDINGS THE APPEAL WAS FILED DELAYED , H OWEVER, WITHOUT CONSIDERING THE SAME, THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE. THEREFORE, THE LD. AR PRAYED FOR AN OPPORTUNITY TO R EPRESENT ITS CASE BEFORE THE CIT(A). ITA NO. 3 8 / RAN /201 9 2 3 . ON THE OTHER HAND, LD. DR RELIED ON THE ORDERS OF LOWER AUTHORITIES. 4 . I HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL . I FIND THAT THE LD. CIT(A) WHILE DEALING WITH THE APPEAL OF THE ASSESSEE HAS OBSERVED THAT THE APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE AS THE APPEAL FILED BY THE ASSESSEE IS BEYOND THE TIME LIMIT. LD. AR SUBMITTED BEFORE THE BENCH THAT THE ASSESSEE HAS FILED ITS APPEAL MANUALLY WITHIN THE TIME I.E. ON 04.04.2016, HOWEVER, SUBSEQUENTLY, THE ASSESSEE WAS INFORMED TO FILE THE APPEAL ELECTRONICALLY I.E. ON 20.09.2017 AS PER THE CBDT CIRCULAR NO.20/2016 DATED 26.05.2016, WHICH CAUSES DELAY. CONSIDERING THE PRAYER OF THE LD. AR FOR THE ASSESSEE AND TO RENDER THE SUBSTANTIAL JUSTICE AND LOOKING TO THE FACTS OF THE CASE, I CONDONE THE DELAY IN QUESTION AS RAISED BY THE LD. CIT(A) IN FILING THE APPEAL BY THE ASSESSEE BEFORE THE CIT(A) AND RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION OF THE APPEAL OF THE ASSESSEE . NEEDLESS TO SAY THE ASSESSEE SHOULD BE PROVIDED SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT(A) IN EARLY DISPOSAL OF THE CAS E. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 22 / 05 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER / RANCHI ; DATED 22 / 05 /201 9 PRAKASH K UMAR MISHRA , S R.P.S. ITA NO. 3 8 / RAN /201 9 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, RANCHI 1. / THE APPELLANT - . SRI MITHILESH KUMAR SINGH, DIHARIYA, MAHUARI, PALAMAU, DALTONGANG, JHARKHAND - 822116 2. / THE RESPONDENT - ITO - 3(4), DALTONGANJ 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//