Amrik Singh, Patiala V. ITO, W-2, Patiala

ITA 440/CHANDI/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9479 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 08-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Corroborative evidences; Condonation of delay; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM ./ ITA NO. 440/CHD/2019 / ASSESSMENT YEAR : 2014-15 SHRI AMRIK SINGH, S/O SHRI KULBIR SINGH, VILLAGE-ALLIPUR ARIAN, PATIALA. VS THE ITO, WARD-2, PATIALA. ./ PAN NO: BFQPS4511G / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE # ! ' / REVENUE BY : SHRI MANJIT SINGH, CIT-DR $ % ! &/ DATE OF HEARING : 11.09.2019 '()* ! &/ D ATE OF PRONOUNCEMENT : 18.09.2019 $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 05.03.2019 OF CIT(A) , PATIALA PERTAINING TO 2014-15 ASSESSMENT YEAR IS ASSAILED O N VARIOUS GROUNDS ON MERITS. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BE HALF OF THE ASSESSEE. HOWEVER, CONSIDERING GROUND NO. 1 RAISED IN THE APPEAL BY THE ASSESSEE, IT WAS DEEMED APPROPRIATE TO PROCE ED WITH THE PRESENT EX-PARTE APPEAL QUA THE ASSESSEE APPELLANT ON THE SAID ISSUE AFTER HEARING THE LD. CIT-DR. 3. THE SAID GROUND READS AS UNDER: 1. THAT THE LD. CIT(A) HAS ERRED IN LAW AS WELL AS ON FACTS IN NOT ALLOWING THE APPLICATION FOR CONDONATION OF DELAY BY NOT ACCEPTI NG THE FACT THAT THE PARENTS OF THE ITA 440/CHD/2019 A.Y. 2014-15 PAGE 2 OF 3 APPELLANT ARE SEVERALLY ILL, AS SUCH THE ACT OF LD. COMMISSIONER OF INCOME 'FAX (APPEALS) BY DISMISSING THE APPEAL IS ILLEGAL, ARBI TRARY AND UNJUSTIFIED. 4. A PERUSAL OF THE RECORD SHOWS THAT THE ADDITION OF RS. 6,96,871/- TO THE RETURNED INCOME OF RS. 2,36,570/- WAS MADE BY THE AO VIDE HIS ORDER DATED 25.08.2016 PASSED U/S 1 43(3) OF THE ACT. THE SAID ADDITION WAS CHALLENGED BEFORE THE C IT(A). THE ASSESSEE'S APPEAL WAS DISMISSED ON THE GROUNDS THAT THE DELAY OF 440 DAYS EXPLAINED BY THE ASSESSEE HAVING ARISEN DU E TO ILLNESS OF HIS PARENTS, WAS FOUND TO BE UNTENABLE ON ACCOUNT O F THE FACT THAT SUPPORTING EVIDENCES BY WAY OF MEDICAL CERTIFICATE ETC. FOR THE SPECIFIC PERIOD WERE NOT PROVIDED. 5. THE LD. CIT-DR RELIED UPON THE IMPUGNED ORDER. 6. ON A CONSIDERATION OF THE FINDING RECORDED, IT I S SEEN THAT THE ASSESSEE CLAIMS THAT HE REMAINED BUSY WITH THE MEDI CAL TREATMENT OF HIS PARENTS WHO REMAINED ILL DURING THE PERIOD. I AGREE WITH THE SUBMISSIONS OF THE LD. CIT-DR THAT THE BALD PLEA DE -HORS THE EVIDENCES CANNOT BE ACCEPTED. IT IS NOT A QUESTION OF DELAY OF 5 OR 6 DAYS. LOOKING AT THE SPECIFIC PERIOD, THE ASSESS EE WAS REQUIRED TO SUPPORT THE EXPLANATION OFFERED BY WAY OF EVIDEN CE/MEDICAL CERTIFICATES ETC. THE CASUAL STATEMENT EVEN IF ASSE RTING CORRECT FACTS CANNOT BE ACCEPTED WITHOUT SATISFACTORY PROOF. THE ASSESSEE IS NECESSARILY REQUIRED TO SUPPORT THE CLAIM BY WAY OF SUPPORTING EVIDENCES. HOWEVER, ON A READING OF THE ORDER, IT I S NOT COMING OUT WHETHER THIS SHORTCOMING I.E. THE DEFICIENCY OF SUP PORTING EVIDENCES WAS COMMUNICATED TO THE ASSESSEE OR NOT. ACCORDINGLY, IN ITA 440/CHD/2019 A.Y. 2014-15 PAGE 3 OF 3 THE INTERESTS OF SUBSTANTIAL JUSTICE, THE IMPUGNED ORDER IS SET ASIDE DIRECTING THE ASSESSEE TO SUPPORT ITS CLAIM WITH EV IDENCES ETC. THE CIT(A), THEREAFTER DULY CONSIDERING THESE EVIDENCES , SHALL PASS A SPEAKING ORDER AND IN CASE THE EVIDENCES FILED ARE CONSIDERED TO BE INSUFFICIENT OR INCOMPLETE, IT IS EXPECTED THAT THE SAID SHORTCOMING WOULD BE COMMUNICATED TO THE ASSESSEE AND AN OPPORT UNITY TO MAKE GOOD THE EVIDENCES SHALL BE PROVIDED. WITH TH E ABOVE DIRECTIONS, THE ORDER IS SET ASIDE. THE ASSESSEE IN ITS OWN INTERESTS IS EXPECTED TO UTILIZE THE OPPORTUNITY FAIRLY, FULL Y AND RESPONSIBLY AS IT IS MADE CLEAR THAT IN THE EVENTUALITY OF ABUS E OF THE TRUST REPOSED, THE CIT(A) SHALL BE AT LIBERTY TO PASS AN ORDER ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. SAID ORDER WAS PR ONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH SEPT.,2019. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER POONAM (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ / / CIT 4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER, 8 # / ASSISTANT REGISTRAR