M/s. Shaan Seeds (P) Ltd, New Delhi V. ITO, New Delhi

ITA 4543/DEL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3690 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 06-07-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 02-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G BEFORE SHRI G.E.VEERABHADRAPPA, VICE PRESIDENT AND SHRI A.D.JAIN, JUDICIAL MEMBER ITA NO. 4543/DEL/2009 ASSTT.YEAR: 2006-07 M/S SHAAN SEEDS (P) LTD. VS INCOME-TAX OFFICER A1/84, CHANAKYA PLACE, WARD 8(4) OPPOSITE JANAKPURI C-1 BLOCK NEW DELHI. JANAKPURI, NEW DELHI-110059. PAN: AAGCS8463G. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI RAJESH JAIN, CA RESPONDENT BY: SH.RP.SINGH, SR.D.R. O R D E R PER VEERABHADRAPPA, VP THIS APPEAL OF THE ASSESSEE ARISES OUT OF THE ORDER DATED 22.10.2009 OF THE CIT (APPEALS)-XI FOR THE ASSESSMENT YEAR 2006-0 7. 2. IN THIS APPEAL, THE ASSESSEE IS MAINLY AGGRIEVED BY THE DISMISSAL OF THE APPEAL OF THE ASSESSEE IN QUANTUM PROCEEDINGS ON TH E GROUND THAT THERE WAS DELAY IN FILING THE APPEAL. THE SUBMISSION OF THE A SSESSEE IS THAT THE ASSESSEE CONDUCTED THE INSPECTION OF THE FILE. ALTHOUGH THE ORDERS WERE MADE BY THE A.O ON 23.12.2008, THE ORDER WAS NEVER SERVED UPON THE ASSESSEE; IN FACT THE RECORD OF THE DEPARTMENT SHOWS THAT THEY WERE RETURNED BAC K TO THE DEPARTMENT BY THE POSTAL AUTHORITIES. THE ASSESSEE THEREAFTER APPLIED FOR THE CERTIFIED COPY WHICH CAME TO BE ISSUED TO HIM ON 11.08.2009 AND THE APPE AL WAS FILED WITHIN TIME BEFORE THE CIT (APPEALS). ACCORDING TO THE ASSESSEE , THERE IS NO DELAY IN FILING THE APPEAL AND THE CIT(APPEALS) WAS NOT JUSTIFIED I N DISMISSING THE APPEAL ON THE GROUND THAT THERE IS DELAY IN FILING THE APPEAL. ITA NO.4543/DEL/2009 2 3. THE LEARNED D.R ON THE OTHER HAND STRONGLY SUPPO RTED THE IMPUGNED ORDERS. WE HAVE GONE THROUGH THE RECORDS AND ARE UN ABLE TO AGREE WITH THE VIEW TAKEN BY THE CIT(APPEALS). THE ASSESSEE HAS CLAIMED THE DATE OF SERVICE AS 11.08.2009 IN FORM NO. 35 WHICH IS DULY VERIFIED BY THE ASSESSEE AND IF THE CIT(A) COMES TO A VIEW THAT THIS IS NOT THE CORRECT DATE, PROPER COURSE WOULD HAVE BEEN TO VERIFY THE RECORDS OF THE A.O AND FIND OUT THE DATE BY HIMSELF AND PUT IT ACROSS BEFORE THE ASSESSEE THAT THERE IS DEL AY WITH REFERENCE TO THE PROOF OF AVAILABLE ON THE RECORDS OF THE A.O. THE ASSESSEE H AS CONDUCTED THE INSPECTION AND FOUND THAT THE DISPUTED ASSESSMENT ORDER WAS RE TURNED BACK BY THE POSTAL AUTHORITIES. IN THE LIGHT OF THIS INFORMATION, WE C ANNOT UPHOLD THE ORDER OF THE CIT(A). WE, THEREFORE, ADMIT THE APPEAL AND RESTORE THE MATTER BACK TO THE FILE OF THE CIT(APPEALS) AND DIRECT HIM TO DECIDE THE SAME ON MERITS. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. PRONOUNCED IN OPEN COURT DURING THE COURSE OF HEARI NG ON 08.07.2010. SD/- SD/- (A.D.JAIN) (G.E.VEERABHADRAPPA) JUDICIAL MEMBER VICE PRESIDENT DATED: JULY 08, 2010 DRS COPY OF THE ORDER FORWARDED TO: 1. M/S SHAAN SEEDS P.LTD., A1/84, CHANAKYA PLACE, O PPOSITE JANAKPURI C1 BLOCK JANAKPURI, NEW DELHI-110059. 2. ITO, WARD 8(4), NEW DELHI. 3. CIT 4. CIT(A)XI, NEW DELHI. 5. DR ASSTT.REGISTRAR, ITAT