Zila Sahkari Bank Ltd., Ghaziabad V. ACIT, circle-2, Ghaziabad

ITA 3814/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2899 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 01-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Condonation of delay
• Section: 20

Judgement Text

1 ITA NO. 3814/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. NO. 3814/DEL/2019 (A.Y. 2015-16) (THROUGH VIDEO CONFERENCING) M/S. ZILA SAHKARI BANK LTD., CH. NO. 206-207, ANSAL SATYAM, RDC RAJNAGAR, GHAZIABAD (U.P.) PAN: AAATG0597N (APPELLANT) VS ACIT, CIRCLE : 2, GHAZIABAD. UTTAR PRADESH. (RESPONDENT) O R D E R PER SUCHITRA KAMBLE, JM : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 26/03/2019 PASSED BY CIT(A), GHAZIABAD, FOR ASSESSMENT YEAR 2015-16. 2. THE GROUNDS OF APPEAL ARE AS UNDER:- 1. BECAUSE, ORDER OF LD. CIT (A) IS BAD IN LAW AND IS AGAINST THE FACTS AND CIRCUMSTANCES OF THE CASE; 2. BECAUSE, LD. CIT (APPEALS) ERRED IN DENYING TO CONDONE THE DELAY OF 20 DAYS DUE TO MISTAKE OF COUNSEL WHOSE FATHER MET WITH UNTIMELY DEATH, WHICH WAS FULLY EXPLAINED, HENCE LD. LOWER AUTHORITY FAILED TO EXERCISE DISCRETION JUDICIALLY; APPELLANT BY SHRI AKHILESH KUMAR, ADV.; RESPONDENT BY SHRI AJAY KUMAR, SR. D.R. DATE OF HEARING 17.11.2020 DATE OF PRONOUNCEMENT 23.11.2020 2 ITA NO. 3814/DEL/2019 3. BECAUSE, LD. CIT (APPEALS) ISSUED ONLY A GENERAL DEFECTIVE NOTICE TO FILE REPLY ON DEFECT BUT NO PERSONAL HEARING IS EVER PROVIDED ON THE ISSUE; 4. BECAUSE, LD. CIT (APPEALS) FAILED TO APPRECIATE THAT A SYMPATHETIC APPROACH SHOULD HAVE BEEN TAKEN BY AUTHORITIES IN FAVOUR OF SUBSTANTIAL JUSTICE AS HELD BY APEX COURT IN MANY CASES. 3. THE ASSESSEE IS A CO-OPERATIVE BANK ENGAGED IN PROVIDING BANKING SERVICES. THE RETURN OF INCOME WAS FILED ELECTRONICALLY BY THE ASSESSEE ON 24.09.2015 DECLARING TOTAL INCOME OF RS.10,71,50,480/-. THE ASSESSING OFFICER ASSESSED THE INCOME OF RS.12,62,49,480/- BY PASSING ASSESSMENT ORDER DATED 19.12.2017. 4. BEING AGGRIEVED BY THE ASSESSMENT ORDER, THE ASSESSEE FILED APPEAL BEFORE THE CIT (APPEALS). THE CIT (A) DISMISSED THE APPEAL IN LIMINE. 5. THE LD. AUTHORIZED REPRESENTATIVE SUBMITTED THAT THE CIT (APPEALS) HAS NOT GIVEN AN APPROPRIATE OPPORTUNITY OF HEARING TO THE ASSESSEE. DESPITE GIVING THE REASONS FOR NOT FILING THE APPEAL WITHIN STIPULATED TIME BEFORE THE CIT (APPEALS), THE SAME WAS NOT AT ALL CONSIDERED BY THE CIT (APPEALS) AND DISMISSED THE APPEAL. 6. THE LD. DEPARTMENTAL REPRESENTATIVE RELIED UPON THE ASSESSMENT ORDER AND THE ORDER OF THE CIT (APPEALS). 7. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT CAN BE SEEN THAT THE ASSESSEE COULD NOT FILE THE APPEAL BEFORE THE CIT (APPEALS) DUE TO THE DEATH OF THE FATHER OF THE ASSESSEES AUTHORIZED 3 ITA NO. 3814/DEL/2019 REPRESENTATIVE (ADVOCATE). THE REASON FOR CONDONATION OF DELAY BEFORE THE CIT (APPEALS) WAS GENUINE. THEREFORE, THE DELAY IS CONDONED AND IT WILL BE APPROPRIATE TO REMAND BACK ENTIRE ISSUE ON MERIT TO THE FILE OF THE CIT (APPEALS). THUS, WE ARE REMANDING BACK THE ENTIRE ISSUES TO THE FILE OF THE CIT (APPEALS) FOR DECIDING THE APPEAL OF THE ASSESSEE ON MERIT. NEEDLESS TO SAY, THE ASSESSEE BE GIVEN AN OPPORTUNITY OF HEARING BY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE. THUS, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED, FOR STATISTICAL PURPOSE. 8. IN RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED, FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23RD DAY OF NOVEMBER, 2020 SD/- SD/- ( R. K. PANDA ) ( SUCHITRA KAMBLE ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23/11/2020 *MEHTA* COPY FORWARDED TO :- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NO. 3814/DEL/2019 DATE OF DICTATION 1 8.1 1 .2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18.11.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 2 3 .1 1 .2020 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 2 3 .1 1 .2020 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 2 3 .1 1 .2020 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 2 3 .1 1 .2020 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 2 3 .1 1 .2020 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 3 .1 1 .2020 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK