Parvinder Kaur, Delhi V. ITO, New Delhi

ITA 4123/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 86783 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 02-12-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 23-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY
• Assessee Lawyers: VINOD GARG
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI BEFORE SHRI G. D. AGARWAL, HONBLE VICE PRESIDENT AND SHRI A. T. VARKEY, JUDICIAL MEMBER ITA NO. 4123/DEL/2014 ASSESSMENT YEAR 2008 - 09 APPELLANT BY : SH. VINOD GARG, ADV RESPONDENT BY : SH. VIKRAM SAHAY, SR. DR O R D E R PER A. T. VARKEY , JUDICIAL MEMBER THIS APPEAL ARISES FROM THE ORDER OF THE LD CIT(A), XXIV, NEW DELHI DATED 20.09.2013 FOR ASSESSMENT YEAR 2008 - 09. 2. THE AFORESAID APPEAL HAS BEEN INSTITUTED ON 09.11.2012 AND SO IT IS DELAYED BY 227 DAYS. IN THE APPLICATION FOR CONDONATION OF DELAY IT HAS BEEN STATED THAT THE ASSESSEE REQU ESTED HER C.A., TO PREFER AN APPEAL BEFORE ITAT. HOWEVER DUE TO THE FACT THAT HER HUSBAND SHRI GURMEET SINGH, WHO IS LOOKING AFTER ALL INCOME TAX M ATTER S , WAS SUFFERING FROM ENLARGEMENT OF HEART SINCE JAN 2011 , WAS ADVISED BED REST AND AT PRESENT IS UNDER TREATMENT OF DR. R.R. KASLIWAL AT MEDANTA HOSPITAL GURGAON , THEREFORE SHE COULD NOT HAND OVER THE COMPLETE FILE/ DE TAILS OF THE CASE TO HER C.A, FO R PREPARATION OF APPEAL. AN AFFIDAVIT OF THE ASSESSEE ALONG WITH MEDICAL CERTIFICATE TO THE AFORESAID EFFECT HAS BEEN PLACED ON RECORD. PARVINDER KAUR 123, FF, NARANG COLONY, JANAK PURI, DELHI PAN:ABMPK6839Q VS. ITO, WARD - 26(3) CIVIK CENTER, NEW DELHI (APPELLANT) (RESPONDENT) PAGE 2 OF 2 3. HAVING CONSIDERED THE ABOVE FACTS WE HOLD THAT THERE IS SUFFICIENT CAUSE AND SO WE CONDONE THE DELAY AND THE APPEAL IS THUS ADMITTED. 4. GROUND NO. 1 CHALLENGES THE EX - PARTE ORDER DATED 20.09.2013 BY LD CIT(A) WHO HAD DISMISSED THE APPEAL IN LIMINE, WHICH IS CONTRARY TO SECTION 250 OF THE INCOME TAX ACT, 1961 (HEREIN AFTER THE ACT ). HAVING CONSIDERED THE SUBMISSION, IT IS NOTICED THAT EVEN BEFORE THE AO, THE REQUISITE INFORMATION WAS NOT PLACED ON RECORD. THEREFORE IN THE INTEREST OF JUSTICE, THE IMPUGNED ORDER IS SET - ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO, FOR DE - NOV O CONSIDERATION. THE LD AR UNDERTAKES TO COOPERATE AND PRODUCE ALL DOCUMENTS BEFORE THE AO TO SUBSTANTIATE ITS CLAIM. 5. IN THE RESULT , THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 7 . 02. 201 5 . - S D / - - S D / - ( G. D . AGARWAL ) (A. T. VARKEY) VIDE PRESIDENT JUDICIAL MEMBER DATED : 1 7 / 02 / 2015 A K KEOT COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI