RAVIKANT U. MISHRA, MUMBAI V. ITO WD 24(3)(2), MUMBAI

ITA 3972/MUM/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9949 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: I
• Next Hearing Date: 17-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 25-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR RAI LD
• Assessee Lawyers: PRAKASH JHUNJUNWALLA LD
• Section: 144

Judgement Text

ITA NO.3972/MUM/2015 RAVIKANT U.MISHRA ASSESSMENT YEAR 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI , , BEFORE SHRI JOGINDER SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NO. 3972/MUM/2015 ( / ASSESSMENT YEAR: 2007-08) RAVIKANTH U. MISHRA C/O VSS & ASSOCIATES, CA 306, DALAMAL CHAMBERS, NEW MARINE LINES MUMBAI 400 020. / VS. INCOME TAX OFFICER WARD 24(3)(2) PRATYAKSHKAR BHAVAN BKC MUMBAI ./ ./ PAN/GIR NO. AKGPM-6368-K ( ! /APPELLANT ) : ( '#! / RESPONDENT ) ! / APPELLANT BY : PRAKASH JHUNJUNWALLA, LD. AR '#! / RESPONDENT BY : SAURABH KUMAR RAI, LD.DR / DATE OF HEARING : 13/07/2017 / DATE OF PRONOUNCEMENT : 13 /07/2017 ITA NO.3972/MUM/2015 RAVIKANT U.MISHRA ASSESSMENT YEAR 2007-08 2 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY THE ASSESSEE FOR ASSESSM ENT YEAR [AY] 2007-08 ASSAILS THE ORDER OF THE LD. COMMISSIONER O F INCOME-TAX (APPEALS)- 34 [CIT(A)], MUMBAI DATED 17/12/2012 ON VARIOUS LEGAL GROUNDS AS WELL AS ON MERITS. 2. THE REGISTRY HAS NOTED THAT THE APPEAL HAS BEEN FILED WITH A DELAY OF 73 DAYS AND THE ASSESSEE HAS PRAYED FOR THE COND ONATION OF THE SAME BY FILING AN AFFIDAVIT DATED 02/05/2017 AND ATTRIBU TED THE DELAY TO CHANGE IN ADDRESS/MEDICAL CONDITION OF THE DAUGHTER AND CE RTAIN ONGOING CIVIL/CRIMINAL PROCEEDINGS AGAINST THE ASSESSEE. TH E LD. DR STRONGLY OBJECTED TO THE SAME ON THE GROUND THAT THE ASSESSE E DUE TO HIS OWN ACTIONS HAVE SUFFERED CIVIL / CRIMINAL INVESTIGATIO N AND COULD NOT TAKE THE SHELTER OF THE SAME TO GET RELIEF AGAINST THE SAID DELAY. IT WAS FURTHER CONTENDED THAT THE ASSESSEE DID NOT ATTEND ANY PROC EEDINGS BEFORE LOWER AUTHORITIES AND CONSEQUENTLY THE ASSESSMENT W AS FRAMED U/S 144 AND EVEN THE APPEAL BEFORE THE FIRST APPELLATE AUTH ORITY WAS FILED WITH SUBSTANTIAL DELAY. OUR ATTENTION WAS DRAWN TO THE F ACT THAT THE ORDER OF LD. CIT(A) WAS PASSED ON 17/12/2012 WHEREAS THE APP EAL HAS BEEN FILED WITH TRIBUNAL ON 25/06/2015 AND THEREFORE, TH E DELAY WAS MUCH MORE THAN 73 DAYS. 3. WE HAVE HEARD THE RIVAL CONTENTIONS. SO FAR AS T HE GROUND OF THE ASSESSEE REGARDING ONGOING CIVIL / CRIMINAL PROCEED INGS IS CONCERNED, WE ARE IN AGREEMENT WITH THE ARGUMENTS OF LD. DR SINCE THE ASSESSEE COULD ITA NO.3972/MUM/2015 RAVIKANT U.MISHRA ASSESSMENT YEAR 2007-08 3 NOT SEEK BENEFIT OUT OF HIS OWN WRONG DOING. HOWEVE R, WE FIND THAT THERE ARE OTHER REASONS FOR LATE IN FILING OF APPEAL LIKE CHANGE IN ADDRESS / MEDICAL CONDITION OF ASSESSEES TEN YEAR OLD DAUGHT ER WHICH PROMPTS US TO TAKE A LENIENT VIEW IN THE INTEREST OF JUSTICE A ND THEREFORE, INCLINED TO CONDONE THE DELAY. 4. PROCEEDING FURTHER, IT IS NOTED THAT THE ASSESSM ENT HAS BEEN FRAMED BY THE LD. AO U/S 144 ON BEST JUDGMENT BASIS AND THE ASSESSEES APPEAL AGAINST THE SAME HAS BEEN DISMISS ED ON THE LEGAL GROUND OF DELAY BY LD. CIT(A). FURTHER, THE INCOME OF THE ASSESSEE HAS BEEN ASSESSED AFTER HEAVY ADDITIONS AT RS.78.04 LAC S AGAINST RETURNED INCOME OF RS.4.42 LACS. THEREFORE, IN THE INTEREST OF JUSTICE, WE SEE NO HARM IN PROVIDING ANOTHER OPPORTUNITY TO THE ASSESS EE TO REPRESENT HIS CASE. ACCORDINGLY, THE MATTER IS RESTORED BACK TO T HE FILE OF LD. AO FOR FRESH ADJUDICATION AND THE ASSESSEE IS ALSO DIRECTE D TO SUBSTANTIATE HIS CLAIM FORTHWITH WITHOUT ANY DELAY FAILING WHICH LD. AO SHALL BE AT LIBERTY TO DISPOSE-OFF THE MATTER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. 5. RESULTANTLY, THE ASSESSEES APPEAL STANDS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JULY, 2017 SD/- SD/- (JOGINDER SINGH) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 13.07.2017 SR.PS:- THIRUMALESH ITA NO.3972/MUM/2015 RAVIKANT U.MISHRA ASSESSMENT YEAR 2007-08 4 / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '#! / THE RESPONDENT 3. , ( ) / THE CIT(A) 4. , / CIT CONCERNED 5. '&. , . , / DR, ITAT, MUMBAI 6. /0 / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI