M/s. Ram Dev Rice Pvt. Ltd, Karnal V. DCIT, Karnal

ITA 3956/DEL/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6923 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 26-10-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 23-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Assessee Lawyers: O P SAPRA
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F: NEW DELHI BEFORE SHRI C.L.SETHI, JM & SHRI SHAMIM YAHYA, AM I.T. A. NO.3956/DEL OF 2009 ASSESSMENT YEAR: 2005-06 M/S RAM DEV RICE P. LTD., VS DY. COMMR. OF INCOME -TAX, VILLAGE DAHA DISTRICT, KARNAL. CIRCLE KARNAL, HAR YANA. HARYANA. APPELLANT RESPONDENT APPELLANT BY: SHRI O.P. SAPRA RESPONDENT BY: SHRI H.K. LAL, SR. DR ORDER PER C.L. SETHI, JM: THE ASSESSEE IS IN APPEAL AGAINST THE ORDER DATED 6 .07.2009 PASSED BY THE LEARNED CIT (A) IN THE MATTER OF PENALTY LEVIED U/S 271(1)(C ) OF THE INCOME-TAX ACT, 1961 (THE ACT) BY THE AO PERTAINING TO THE ASSESSMENT YEAR 2005-06. 2. THE APPEAL FILED BEFORE THE CIT(A) AGAINST THE O RDER OF PENALTY PASSED BY THE AO HAS BEEN DISMISSED BY LEARNED CIT(A) IS B ARRED BY LIMITATION. THE CIT(A)S OBSERVATION IN THIS REGARD ARE AS UNDE R: THE APPEAL OF THE ASSESSEE IS LATE BY 2 DAYS AS REPORTED BY THE AO. AS PER THE AOS REPORT IN ITNS-51, DEMAND NOTICE WAS SERVED ON 28.3.2009 WHEREAS THE APPEAL HAS BEEN FILED ON 29.4.2009, THEREFORE, THE APPEAL IS LATE BY 2 DAYS. THE CASE 2 WAS FIXED FOR HEARING FOR 26.5.2009 IN RESPONSE TO WHICH MR. RAJINDER SINGH, ASSTT. APPEARED AND SOUGHT ADJOURNMENT VIDE LETTER DATED 26.5.2009 CLAIMING THAT THEIR CA, SHRI TARUN BATRA IS OUT OF STATION. THE CASE WAS ADJOURNED TO 30.6.2009 BUT ON 30.6.2009, NONE ATTENDED AND NEITHER EXPLANATION FILED FOR FILING THE APPEAL LATE BY 2 DAYS NOR ANY OTHER SUBMISSIONS/COOMUNICATIONS WERE MADE. NOBODY ATTENDED EVEN TILL DATE AND NO OTHER COMMUNICATION SENT BY THE ASSESSEE AS PER RECORDS, THEREFORE, THE ASSESSEE FAILED TO EXPLAIN THE DELAY IN FILING OF APPEAL, WHEREAS THE APPEAL IS BARRED BY LIMITATION AND, THEREFORE, IT I S NOT ADMITTED. IN RESULT, THE APPEAL IS DISMISSED. 3. WE HAVE HEARD BOTH THE PARTIES AND HAVE GONE THR OUGH THE MATERIAL ON RECORD. IN THIS CASE, THE LEARNED CIT(A) HAS NOT E XAMINED THE REASONS GIVEN BY THE ASSESSEE FOR DELAY OF 2 DAYS IN FILING THE A PPEAL BEFORE HIM. THE LEARNED CIT(A) HAS MERELY DISMISSED THE ASSESSEES APPLICATION FOR CONDONATION OF DELAY AS NONE FOR THE ASSESSEE ATTEN DED BEFORE HIM ON 30.6.2009. IT IS NOT IN DISPUTE THAT ON EARLIER DA TE FIXED ON 26.5.2009, ONE SHRI TARUN BATRA, CA FOR THE ASSESSEE HAD APPEARED BEFORE THE LEARNED CIT(A) AND SOUGHT ADJOURNMENT. THE ASSESSEE HAS EX PLAINED BEFORE US THAT THERE WAS A MISTAKE ON THE PART OF THE COUNSEL IN C OUNTING THE NUMBER OF DAYS WHILE FILING THE APPEAL AND THAT MISTAKE WAS A N UNINTENTIONAL ON THE PART OF THE ASSESSEES COUNSEL. CONSIDERING THE FA CT THAT DELAY IS NOMINAL OF TWO DAYS AND ASSESSEE HAS BEEN ABLE TO EXPLAIN THE DELAY, WE ARE INCLINED TO HOLD THAT THE DELAY OF TWO DAYS IN FILING THE APPEA L BEFORE CIT(A) IS 3 DESERVED TO BE CONDONED. WE, THEREFORE, DIRECT THE LEARNED CIT(A) TO CONDONE THE DELAY AND TO ADMIT THE APPEAL FOR HIS D ECISION ON MERIT. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO APPEAR BEFORE THE LEARNED CIT(A) WITHIN TWO MONTHS FROM THE END OF THE MONTH IN WHICH THIS ORDER IS RECEIVED BY THE ASSESSEE AND TAKE NECESSARY INSTRUCTIONS FROM LEARN ED CIT(A) AS TO THE FIXING OF DATE OF HEARING OF THE APPEAL ON MERIT. THE ASS ESSEE SHALL COOPERATE WITH THE LEARNED CIT(A)INDISPOSING THE APPEAL AT THE EAR LIEST WITHOUT TAKING UNDUE ADJOURNMENTS. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED IN THE MANNER AS INDICATED ABOVE. 56. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2010 IMMEDIATELY AFTER THE HEARING WAS OVER. (SHAMIM YAHYA) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: OCTOBER, 2010 VIJAY COPY TO: 1. APPELLANT. 2. RESPONDENT. 3. CIT 4. CIT(A), KARNAL 5. DR ASSISTANT REGISTRAR