Sajawat, Prop. Deepak M. Shah, V. The Income tax Officer,

ITA 4484/AHD/2003

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6596 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 22-03-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 23-12-2003
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: K N BHATT
• Keywords: Condonation of delay; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER ITA NO.4484/AHD/2003 ASSESSMENT YEAR: 2000-01 DATE OF HEARING:24.3.10 DRAFTED:24.3.10 SAJAWT, PROP. DEEPAK M SHAH, SILVER COIL COPLEX, OPP. AWABAI HIGH SCHOOL, HALAR ROAD, VALSAD PAN NO.AAB4D3082N V/S . INCOME TAX OFFICER, WARD-1, VALSAD (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI K.N. BHATT, AR RESPONDENT BY:- SHRI M.C. PANDIT, SR-DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-VALSAD IN APPEAL NO. CAS-VLS/3 2/02-03 DATED 17-11-2003. THE ASSESSMENT WAS FRAMED BY THE ITO WARD-1, VALSAD U/S.143(3) OF THE INCOME- TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) VIDE HIS ORDER DATED 30-09-2002 FOR ASSESSMENT YEAR 2000-01. 2. THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE IS AGAINST THE ORDER OF CIT(A) IN NOT CONSIDERING THE CONDONATION OF DELAY OF 80 DAYS . AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSMENT ORDER WAS R ECEIVED ON 01-11-2002 AND THE ASSESSEE FILED APPLICATION U/S.154 OF THE ACT FOR R ECTIFICATION OF THE ASSESSMENT ORDER ON 20-11-2002. THE RECTIFICATION APPLICATION WAS DI SPOSED OF VIDE ORDER DATED 05-12- 2002 SERVED ON 06-12-2002 REJECTING THE CLAIM OF TH E ASSESSEE. THE APPEAL AGAINST REJECTION OF APPLICATION, WAS PREFERRED BEFORE CIT( A) ON 31-12-2002 AND SIMULTANEOUSLY THE ASSESSEE ALSO FILED APPEAL AGAIN ST THE ASSESSMENT ORDER U/S.143(3) OF THE ACT CHALLENGING VARIOUS ADDITIONS ON 19-02-2003. THIS APPEAL WAS TO HAVE BEEN FILED ON OR BEFORE 30-11-2002 AND THIS DELAYED BY 80 DAYS AND FINALLY ITA NO.4484/AHD/2003 A.Y. 2000-01 SAJAWAT PROP. DEEPAK SHAH V. ITO WD-1, VLS PAGE 2 THE APPEAL WAS FILED ON 19-02-2003. LD. COUNSEL FO R THE ASSESSEE STATED THAT BEFORE CIT(A), HE HAS CITED VARIOUS REASONS THAT THE ASSES SEES FATHER WAS SERIOUSLY ILL AND WAS HOSPITALIZED FOR A LONG TIME AND SAME PREVENTED THE ASSESSEE FOR FILING OF APPEAL IN TIME. THE ASSESSEE HAS TAKEN CORRECTIVE M EASURES FOR FILING OF THIS APPEAL AGAINST REJECTION OF APPLICATION U/S.154 OF THE ACT AND HE WAS UNDER BONA FIDE BELIEF THAT HE WILL FILE THE APPEAL AFTER HIS FATHER WILL BE DISCHARGED FROM HOSPITAL. LD. COUNSEL FOR THE ASSESSEE STATED THAT THE CIT(A) HAS NOT PROPERLY EXAMINED THE FACTS OF THE CASE AND ALSO NOT VERIFIED THE FACTS THAT TH E FATHER OF ASSESSEE WAS ADMITTED IN HOSPITAL AND THE RELEVANT CERTIFICATES ISSUED BY DR . KANTI N PATEL, M.D. AS WELL AS DR. INDRAVADAN R PATEL, MBBS. WHEN THIS WAS CONFRONTED TO THE LD. SR-DR, SHRI M.C. PANDIT FAIRLY STATED THAT THE CONDONATION OF DELAY CAN BE EXAMINED BY THE CIT(A) AFRESH. ACCORDINGLY, WE SET ASIDE THIS ISSUE TO TH E FILE OF CIT(A) AND DIRECT HIM TO EXAMINE THE ISSUE AFTER PROVIDING REASONABLE OPPORT UNITY OF BEING HEARD TO THE ASSESSEE, AND DECIDE, WHETHER THIS IS A FIT CASE FO R CONDONATION OR NOT. IN CASE THE CIT(A) CONDONE THE DELAY, THEN HE WILL DECIDE THE I SSUE ON MERITS ALSO. ACCORDINGLY, THIS ISSUE OF ASSESSEES APPEAL IS ALLOWED FOR STAT ISTICAL PURPOSES AS INDICATED ABOVE. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 09/04/2010 SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD, DATED : 09/04/2010 *DKP COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- VLS 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD