DEVENDRA K. BIDAYE, MUMBAI V. ITO 19(3)(1), MUMBAI

ITA 4112/MUM/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0379 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 24-03-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 22-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MONAJ KUMAR
• Assessee Lawyers: ANIL J SATHE
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, MUMBAI BEFORE SHRI P K BANSAL, VICE PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NO.4112 /MUM/2013 (ASSESSMENT YEAR: 2005-06) SHRI DEVENDRA K. BIDAYE VS. INCOME TAX OFFICER (19(3)(1) 2/56, TEACHERS COLONY OFF WESTERN EXPRESS HIGHWAY BANDRA (E), MUMBAI 400051 MUMBAI PAN AFOPB4790D APPELLANT RESPONDENT ITA NO.4113 /MUM/2013 (ASSESSMENT YEAR: 2005-06) SMT. DEEPSHREE BIDAYE VS. INCOME TAX OFFICER (19(3)(1) 2/56, TEACHERS COLONY OFF WESTERN EXPRESS HIGHWAY BANDRA (E), MUMBAI 400051 MUMBAI PAN AITPB0704H APPELLANT RESPONDENT APPELLANT BY: SHRI ANIL J. SATHE RESPONDENT BY: SHRI MONAJ KUMAR DATE OF HEARING: 15.06.2017 DATE OF PRONOUNCEMENT: 15.06.2017 O R D E R PER P.K. BANSAL, VICE PRESIDENT BOTH THESE APPEALS RELATE TO THE COMMON ISSUE HAVE BEEN FILED BY THE RESPECTIVE ASSESSEES AGAINST THE RESPECTIVE ORDERS OF THE CIT(A) 30, MUMBAI DATED 16.08.2011. SINCE THE ISSUE INVOLVED I N BOTH THE APPEALS ARE COMMON, THEY ARE DISPOSED OFF BY THIS COMMON OR DER AS AGREED BY THE PARTIES. ITA NOA. 4112 & 4113/MUM/2013 DEVENDRA K. BIDAYE & DEEPSHREE BIDAYE 2 2. BOTH THE APPEALS HAVE BEEN FILED LATE BY 585 DAYS. APPLICATION FOR CONDONATION OF DELAY WAS FILE BEFORE US ALONG WITH AFFIDAVIT MENTIONING THE REASONS WHY THE APPEALS HAVE BEEN FILED LATE. UNDER PARAS 4 TO 8 OF THE AFFIDAVIT (APPEALS RELATE TO BOTH HUSBAND AND WIFE) THE MAIN REASON FOR FILING THE APPEALS LATE WAS THAT THE ASSESSEE MET W ITH A SEVERE ACCIDENT WHEREIN HIS CAR WAS DAMAGED BEYOND RECOGNITION AND HE WAS SERIOUSLY INJURED CONSISTING OF SEVERE DAMAGE TO HIS HEAD. TH E ASSESSEE ALSO LOST HIS BODY BALANCE AS WELL AS SELF CONFIDENCE FOR A LONG PERIOD AND THERE WAS NOBODY TO LOOK INTO HIS FINANCIAL AFFAIRS DURING TH E AFORESAID PERIOD. THE ASSESSEE WAS NOT ABLE TO INSTRUCT HIS CHARTERED ACC OUNTANT. AS SOON AS THE ASSESSEE GOT RECOVERED HE IMMEDIATELY CONTACTED THE CHARTERED ACCOUNTANT LATE IN 2012 AND ACCORDINGLY ON HIS ADVI CE THE APPEAL WAS FILED IMMEDIATELY. IN VIEW OF THIS FACT WE ARE CONVINCED THAT THE SUBMISSION OF THE LEARNED A.R. THAT THE ASSESSEE WAS PREVENTED FR OM FILING THE APPEAL BY SUFFICIENT CAUSE. WE THEREFORE ADMIT THE APPEAL FIL ED BY THE ASSESSEE. 3. AT THE OUTSET THE LEARNED A.R. VEHEMENTLY CONTENDED THAT THE CIT(A) HAS PASSED THE ORDER EX-PARTE. THE ASSESSEE WAS NOT ABLE TO REPRESENT THE APPEAL BEFORE THE CIT(A) AS HE WAS BEDRIDDEN DUE TO THE SEVERE ACCIDENT. 4. THE LEARNED D.R., ON THE OTHER HAND, RELIED ON THE ORDER OF THE LEARNED CIT(A). 5. WE HEARD THE RIVAL SUBMISSIONS AND GONE THROUGH THE ORDERS OF THE TAX AUTHORITIES BELOW. WE NOTED THAT THE CIT(A) HAS PASSED AN EX-PARTE ORDER. THE FACTS REMAIN THAT THE ASSESSEE HAS NOT B EEN HEARD AND REMAINED UNREPRESENTED BEFORE THE CIT(A). THE NATUR AL JUSTICE DEMANDS THAT THE ASSESSEE MUST BE HEARD AND THE APPEAL BE D ISPOSED OFF AFTER HEARING THE ASSESSEE. WE, THEREFORE, IN THE INTERES T OF JUSTICE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE APPEAL TO THE F ILE OF THE CIT(A) WITH THE DIRECTION THAT THE CIT(A) SHOULD RECONSIDER THE APP EAL OF THE ASSESSEE AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE CIT (A). ITA NOA. 4112 & 4113/MUM/2013 DEVENDRA K. BIDAYE & DEEPSHREE BIDAYE 3 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JUNE, 2017. SD/ - SD/ - (PAWAN SINGH) (P.K. BANSAL) JUDICIAL MEMBER VICE PRESIDENT MUMBAI, DATED: 15 TH JUNE, 2017 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -30, MUMBAI 4. THE CIT - 19, MUMBAI 5. THE DR, D BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.