Shri Ranjeet Singh, Lucknow V. Dy. Commissioner of Income Tax, Range-2, Lucknow

ITA 450/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1869 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 30-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: WAS R; LEARNED CITA WAS NOT RECEIVED
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

I.T.A. NO.450/LKW/2017 ASSESSMENT YEAR:2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.450/LKW/2017 ASSESSMENT YEAR:2011-12 SHRI RANJEET SINGH, G-4, AWADH APARTMENT, GOMTI NAGAR, LUCKNOW. PAN:AJLPS 6150 K VS. DY.C.I.T., RANGE-2, LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(A)-I, LUCKNOW DATED 24/02/2016. 2. AT THE OUTSET, LEARNED A. R. SUBMITTED THAT THE ORDER PASSED BY LEARNED CIT(A) WAS NOT RECEIVED BY THE ASSESSEE AND WAS RETURNED BACK BY POSTAL AUTHORITIES. LEARNED A. R. SUBMITTED THAT T HE ORDER OF LEARNED CIT(A) WAS RETURNED BACK AS THE ASSESSEE HAD MOVED TO MUMB AI FOR HIS HEART SURGERY AND IN THIS RESPECT OUR ATTENTION WAS INVIT ED TO COPY OF MEDICAL CERTIFICATE PLACED AT PAGES 1 TO 7 OF THE PAPER BOO K. OUR ATTENTION WAS ALSO INVITED TO THE AFFIDAVIT FILED BY THE ASSESSEE WHER EIN THE ASSESSEE HAS STATED THE FACTS OF HIS MEDICAL PROBLEM AND HAS ALSO DEPOS ED THAT THE ORDER OF LEARNED CIT(A) DATED 24/02/2016 HAD NOT BEEN RECEIV ED BY HIM AND ONLY A CERTIFIED COPY OF THE SAID ORDER WAS OBTAINED BY HI M ON 30/05/2017. APPELLANT BY SHRI K. R. RASTOGI, C. A. RESPONDENT BY SHRI JAY NATH VERMA, D.R. DATE OF HEARING 05/09/2018 DATE OF PRONOUNCEMENT 07 / 09 /201 8 I.T.A. NO.450/LKW/2017 ASSESSMENT YEAR:2011-12 2 LEARNED A. R. FURTHER SUBMITTED THAT WHEN HE APPLIE D FOR COPY OF LEARNED CIT(A)S ORDER, THE AUTHORITIES NOT ONLY SUPPLIED C ERTIFIED COPY BUT ALSO HANDED OVER THE UNDELIVERED COPY OF ORDER ALONG WIT H ENVELOP. LEARNED A. R. SUBMITTED THAT AS THE ASSESSEE HAD RECEIVED THE COPY OF CIT(A)S ORDER ON 30/05/2017 AND THE APPEAL WAS FILED ON 30/06/201 7 AND THEREFORE, THERE WAS NO DELAY IN FILING THE APPEAL. HOWEVER, TECHNI CALLY THERE IS DELAY IN FILING THE APPEAL FOR WHICH ASSESSEE HAS FILED A PE TITION FOR CONDONATION OF DELAY AND KEEPING IN VIEW THE FACTS AND CIRCUMSTANC ES OF MEDICAL PROBLEM OF THE ASSESSEE, IT WAS PRAYED THAT THE DELAY MAY B E CONDONED. 3. AS REGARDS THE MERITS OF THE CASE, LEARNED A. R. SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE LEARNED CIT(A) DUE TO SAME REASONS OF MEDICAL PROBLEM AND THEREFORE, LEARNED CIT(A) HAS P ASSED AN EX-PARTE ORDER AND HAS DISMISSED THE APPEAL WITHOUT CONSIDER ING THE MERITS OF THE CASE AND THEREFORE, IT WAS PRAYED THAT THE CASE OF THE ASSESSEE MAY BE SET ASIDE TO LEARNED CIT(A) FOR ADJUDICATION ON MERITS. 4. LEARNED D. R. HAD NO OBJECTION IN CONDONATION OF DELAY IN FILING THE APPEAL AND SUPPORTED THE CONTENTIONS OF THE ASSESSE E THAT LEARNED CIT(A) SHOULD ADJUDICATE THE APPEAL ON MERITS OF THE CASE. 5. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT ASSESSEE THROUGH A DULY SWORN IN AFFIDAVIT HAS STATED THAT HE WAS SUFFERING FROM HEART PROBLEM AND WAS ADMITTED TO A LOCAL HOSPITAL AT LUCKNOW AND WAS FURTHER SHIFTED T O MUMBAI FOR ADVANCE TREATMENT DUE TO DETORIATION IN HEALTH. THE COPIES OF MEDICAL CERTIFICATES ARE PLACED IN PAGES 1 TO 7 OF THE PAPER BOOK. THES E MEDICAL CERTIFICATES DEMONSTRATE THAT THE ASSESSEE WAS UNDER MEDICAL TRE ATMENT IN THE MONTHS OF AUGUST 15 AND SEPTEMBER 15 IN LUCKNOW. THE HOSP ITAL PAYMENT RECEIPTS DATED 31/08/2016 AND 04/09/2016 SHOWING PAYMENTS TO KOKILABEN I.T.A. NO.450/LKW/2017 ASSESSMENT YEAR:2011-12 3 DHIRUBHAI AMBANI HOSPITAL, MUMBAI ALSO DEMONSTRATE THAT THE ASSESSEE WENT THROUGH MAJOR SURGERY OPERATIONS IN MUMBAI. T HE ASSESSEE IN HIS AFFIDAVIT HAS FURTHER STATED THAT DUE TO DETORIATIO N OF HEALTH HE WAS SHIFTED TO MUMBAI AFTERWARDS AND THAT IS WHY HE DID NOT REC EIVED THE COPY OF CIT(A)S ORDER AND WHEN HE RECEIVED A CERTIFIED COP Y FROM THE OFFICE OF CIT(A) ON 30/05/2017 HE FILED THE APPEAL ON 30/06/2 017. THEREFORE, IN VIEW OF THESE FACTS AND CIRCUMSTANCES, WE FIND THE DELAY IN FILING THE APPEAL OCCURRED DUE TO REASONABLE CAUSE AND THEREFORE, THE DELAY IN OF FILING THE APPEAL IS CONDONED. WE FURTHER FIND THAT LEARNED C IT(A) HAS NOT PASSED ORDER ON MERITS THEREFORE, WE DEEM IT APPROPRIATE T O REMIT THE ISSUE BACK TO THE OFFICE OF LEARNED CIT(A) WHO SHOULD PASS THE OR DER ON MERITS AFTER GIVING AN OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE IN THE APPELLATE PROCEEDINGS AND IN THE ABSENCE OF CO-OPERATION BY THE ASSESSEE THE LAW WILL TAKE ITS OWN COURSE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 07/09/2 018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:07/09/2018 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW