Ferns 'N' Petals India (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 3901/DEL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77813 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-05-2014
• Assessment Year: 2002-2003
• Appeal Filed On: 19-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHA KUMARI

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B : NEW DELHI BEFORE SHRI G. D. AGARWAL, HONBLE VICE PRESIDENT AND SHRI A. T. VARKEY, JUDICIAL MEMBER ITA NO. 3903 /DEL/ 2013 (ASSESSMENT YEAR: 2000 - 01 ) ITA NO. 3900 /DEL/ 2013 (ASSESSMENT YEAR: 2001 - 02 ) ITA NO. 3901 /DEL/ 2013 (ASSESSMENT YEAR: 2002 - 03 ) ITA NO. 3902 /DEL/ 2013 (ASSESSMENT YEAR: 2003 - 04 ) ITA NO. 3899 /DEL/ 2013 (ASSESSMENT YEAR: 2004 - 05 ) FERNS N PETALS INDIA (P) LTD. FNP ESTATE, ASHRAM MARG, MANDI ROAD, GADAIPUR, NEW DELHI 110030 PAN: AAACF1885D VS. ACIT CENTRAL CIRCLE - 10 NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : RAJESH JAIN , CA RESPONDENT BY : SMT. S UDHA KUMARI , CIT DR O R D E R PER A. T. VARKEY , JUDICIAL MEMBER TH ESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE PENALTY CONFIRMED BY THE LD CIT(A), XXXII, NEW DELHI DATED 20.04.2013 FOR THE ASSESSMENT YEAR 2000 - 01 TO 2004 - 05 . 2. THE PENALTY IMPOSED AGAINST THE ASSESSEE FOR AY 2000 - 01 TO 2004 - 05 ARE AS UNDER: - ASSESSMENT YEAR PENALTY AMOUNT 2000 - 01 RS.2,40 , 953/ - 2001 - 02 RS.1,15,577/ - 2002 - 03 RS.98,400 2003 - 04 RS.3,92,991/ - 2004 - 05 RS.4,11,330/ - 3. AGGRIEVED BY THE IMPOSITION OF PENALTY OF THE AO, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE LD CIT(A) WHO WAS PLEASED TO CONFIRM THE SAID PENALTY. AGGRIEVED BY THE SAID ORDER OF THE LD CIT(A) THE ASSESSEE IS BEFORE US. 4. AT THE OUTSET , THE LD AR SH RI RAJESH JAIN, CA SUBMITTED THAT THE BROTHER OF HIS FATHER I.E. HIS UNCLE DIED ON 21ST APRIL 2013 AND HE HAD TO ATTEND THE CUSTOMARY RITUALS WHICH ARE PART OF THE UNFORTUNATE INCIDENT WHICH HAPPENED TO THE VERY CLOSE RELATIVE OF HIS; AND FOR THE SAID REAS ON HE COULD NOT ATTEND THE IMPUGNED PENALTY PROCEEDING ON 22 ND APRIL 2013 BEFORE THE LD CIT(A) WHICH RESULTED IN AN EX - PARTE ORDER AGAINST THE PAGE NO. 2 ASSESSEE AND IN THE LIGHT OF THE SAID UNFORTUNATE CIRCUMSTANCES HE PRAYS THAT IN THE INTEREST OF JUSTICE THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD CIT(A) FOR FRESH ADJUDICATION . ON THE OTHER HAND THE LD DR STATED THAT THE LD CIT(A) COULD NOT HAVE FORESEEN THIS TRAGEDY HAPPENING TO THE RELATIVE OF THE AR WHILE PASSING THE IMPUGNED ORDER AND THE LD AR SHOULD HAVE BROUGHT THIS FACT O F SUDDEN DEMISE OF THE FAMILY MEMBER TO THE NOTICE OF LD CIT(A) AND IN THE ABSENCE OF IT THE LD CIT(A) COULD NOT BE FAULTED FOR PASSING THE IMPUGNED ORDER . 5. WE HAVE HEARD BOTH THE SIDES AND HAVE PERUSED THE RECORD. WE FIND THAT THE LD AR COULD NOT ATTEND THE PENALTY PROCEEDING BEFORE THE LD CIT(A) ON 22 ND APRIL, 2013 DUE TO THE SUDDEN DEMISE OF HIS UNCLE ON 21 ST APRIL 2013 WHEN THE IMPUGNED ORD ER WAS PASSED EX - PARTE ; AND THE ASSESSES PENALTY APPEAL WAS DECIDED BY THE CIT(A) FOR NON - APPEARANCE OF ASSESSES AR FOR THE AFORESAID REASON OF WHICH THE LD CIT(A) WAS NOT AWARE OF. IN THE SAID CIRCUMSTANCES WE ARE OF THE OPINION THAT THE ASSESSEE SHOULD NOT BE PENALIZED FOR NO FAULT ATTRIBUTABLE TO IT AND T HEREFORE IN THE INTER EST OF JUSTICE WE ARE INCLINED TO SET ASIDE THE ORDER PASSED BY THE LD CIT(A) AND DIRECT HIM TO DECIDE THE PENALTY APPEAL S AFRESH AFTER GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. OR DER PRONOUNCED IN THE OPEN COURT ON 25 . 07 .2014. - SD/ - - SD/ - ( G. D. AGARWAL) (A. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 25 / 07 / 2014 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI