Manish Baxi, Gurgaon V. ITO, Gurgaon

ITA 4088/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6846 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-01-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 20-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN
• Assessee Lawyers: NIKHIL ARORA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER ITA NO.4088/DEL/2016 ASSESSMENT YEAR : 2007-08 MANISH BAXI, D-4/7, GROUND FLOOR, DLF EXCLUSIVE FLOORS, DLF CITY PHASE- 5, GURGAON. VS. ITO, WARD- 3, GURGAON. PAN : AERPB 8961 N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NIKHIL ARORA, CA RESPONDENT BY : SHRI S. K. JAIN, SR.DR DATE OF HEARING : 25-01-2017 DATE OF PRONOUNCEMENT : 31-01-2017 O R D E R PER S.V. MEHROTRA, A.M : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 19.02.2013 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, FARIDABAD, U/S 143(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT) RELATING TO ASSESSMENT YEAR 2007-08. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE, A N EMPLOYEE OF M/S SAPIENT CORPORATION PVT. LTD. AS MANAGER TECHNOLOGY , FILED HIS RETURN OF INCOME DECLARING TOTAL INCOME OF RS.12,81,160/-. T HE ASSESSEE PERSONALLY ATTENDED THE ASSESSMENT PROCEEDINGS AND FURNISHED T HE INFORMATION AS REQUIRED. THE ASSESSMENT WAS COMPLETED VIDE ORDER DATED 18.12.2009 AT A 2 ITA NO.4088/DEL/2016 TOTAL INCOME OF RS.15,68,640/-. THE ASSESSEE PREFE RRED AN APPEAL BEFORE LD. CIT(A), WHICH WAS DISMISSED AS BEING TIME BARRED. LD. CIT(A) OBSERVED THAT THE DEMAND NOTICE WAS ISSUED ON 31.12.2009 AT THE LAST KNOWN ADDRESS TO THE DEPARTMENT AND THIS NOTICE DID NOT COME BACK UNSERVED. HE OBSERVED THAT THE ASSESSEE FILED AN APPEAL AGAINST THIS ORDE R ON 13.08.2010 I.E. AFTER MORE THAN 7 MONTHS FROM THE DATE ON WHICH THE DEMAN D NOTICE WAS ISSUED TO THE ASSESSEE. HE POINTED OUT THAT AS PER REQUIREME NTS OF SECTION 249(2), THE APPEAL SHOULD BE PRESENTED WITHIN 30 DAYS OF THE SE RVICE OF NOTICE OF DEMAND. 3. LD. COUNSEL REFERRED TO STATEMENT OF FACTS FILED BEFORE LD. CIT(A) AND POINTED OUT THAT IT WAS, INTER-ALIA, STATED AS UNDER :- THE ASSESSEE COULD NOT RECEIVE THE ASSESSMENT ORDE R. WHILE KNOWING THE FACT THAT THE ASSESSMENT HAS BEEN COMPLETED ON 18 TH DECEMBER, 2009, THE ASSESSEE APPROACHED TO THE INCOME TAX DEPARTMENT FOR GETTING THE COPY OF THE RELEVANT ASSESSMENT ORDER SO THAT THE APPEAL CAN BE FILED. THE ORDER WAS OBTAINED BY DEPOSITING RS.50 TO THE INCOME TAX DEPARTMENT. 4. LD. COUNSEL POINTED OUT THAT THE ASSESSEE GOT TH E CERTIFIED COPY OF ASSESSMENT ORDER ON 28 TH JULY, 2010 AND FILED THE APPEAL BEFORE LD. CIT(A) ON 13 TH AUGUST, 2010. THESE FACTS ARE NOT DISPUTED BY LD. SR.DR. 5. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PA RTIES AND HAVE PERUSED THE RECORD OF THE CASE. ADMITTEDLY, THE AS SESSEE WAS NOT REPRESENTED BY ANY COUNSEL BEFORE THE ASSESSING OFF ICER AND BEFORE LD. 3 ITA NO.4088/DEL/2016 CIT(A), IT WAS SPECIFICALLY MENTIONED THAT THE COPY OF THE ASSESSMENT ORDER WAS OBTAINED BY DEPOSITING RS.50 TO THE INCOME TAX DEPARTMENT. UNDER SUCH CIRCUMSTANCES, IN ORDER TO IMPART SUBSTANTIAL JUSTICE TO ASSESSEE, IT WOULD BE IN THE INTEREST OF JUSTICE TO CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) AND, ACCORDINGLY, THE ORDER O F LD. CIT(A) IS SET-ASIDE AND THE MATTER IS RESTORED BACK TO THE FILE OF LD. CIT(A) FOR DECIDING THE ISSUE ON MERITS. THE ASSESSEE SHALL COOPERATE WITH REVENUE AND SHALL NOT SEEK ADJOURNMENT WITHOUT ANY VALID REASON. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF JANUARY, 2017. SD/- (S.V. MEHROTRA) ACCOUNTANT MEMBER DATED : 31-01-2017. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A)- 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI