Raj Kumar Mangla, Gurgaon V. ITO, New Delhi

ITA 4707/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3478 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1992-1993
• Appeal Filed On: 02-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KOUSHLENDRA TIWARI
• Assessee Lawyers: RAJ KUMAR MANGLA
• Keywords: Period of limitation; Condonation of delay
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL M EMBER ITA NO. 47 07 /DEL/2016 : ASSTT. YEAR : 1992 - 93 ITA NO. 4708/DEL/2016 : ASSTT. YEAR : 1993 - 94 ITA NO. 47 0 9 /DEL/2016 : ASSTT. YEAR : 1994 - 95 ITA NO. 4710/DEL/2016 : ASSTT. YEAR : 1995 - 96 RAJ KUMAR MANGLA, H. NO. 842, SECTOR - 15, PART - II, GURGAON - 122001 VS INCOME TAX OFFICER, WARD - 47(5 ), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A GPM3200L ASSESSEE BY : SH. RAJ KUMAR MANGLA, ASSESSEE REVENUE BY : SH. KOUSHLENDRA TIWARI , SR. DR DATE OF HEARING : 3 0 .10 .201 7 DATE OF PRONOUNCEMENT : 30.10 .201 7 ORDER ALL T HE APPEAL S BY ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDER S OF LD. CIT(A) - 16 , NEW DELHI DATED 28.06.2016 FOR ABOVE ASSESSMENT YEAR S 1992 - 93, 1993 - 94, 1994 - 95 AND 1995 - 96, CHALLENGING THE LEVY OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 . 2. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER S THAT ASSESSEE FILED APPEALS ON 0 5.06.2015 AGAINST THE PENALTY ORDERS U/S 271(1)(C) OF THE INCOME TAX ACT DATED 26.03.2015. THE LD. CIT(A), THEREFORE, NOTED THAT APPEALS ARE NOT FILED WITHIN TIME. THE LD. CIT (A) ALSO NOTED THAT ASSESSEE HAS NOT FILED ANY ITA NO S. 4707 TO 47 10 /DEL /201 6 RAJ KUMAR MANGLA 2 APPLICATIONS FOR CONDONATION OF DELAY. THE LD. CIT(A) ACCORDINGLY DISMISSED ALL THE APPEALS OF THE ASSESSEE CONSIDERING THE SAME TO BE TIME BARRED. 3 . I HAVE HEARD THE ASSESSEE IN PERSON AS WELL AS LD. DR AND PERUSED THE MATERIAL ON RECORD. 4 . THE ASSESSEE POINTED OUT THAT HE HAS MOVED APPLICATION UNDER RTI ACT SEEKING COPIES OF THE PENALTY ORDERS FROM THE DEPARTMENT BECAUSE THESE WERE NOT SERVED UPON HIM . THE SAME WAS REPLIED BY THE DEPARTMENT VIDE LETTER D ATED 27.05.2015, C OPY OF WHICH IS FILED AT PAGE 20 OF THE A PPEAL IN WHICH THE DEPARTMENT HAS INTIMATED TO THE ASSESSEE THAT THE PENALTY ORDER S U/S 271(1)(C) OF THE ACT DATED 26.03.2015 HAVE BEEN SENT TO THE ASSESSEE THROUGH SPEED POST WHICH RETURNED UNSERV ED. COPY OF THE PENALTY ORDERS FOR ALL THE ASSESSMENT YEARS UNDER APPEALS WERE ACCORDINGLY PROVIDED TO THE ASSESSEE. ASSESSEE, THEREFORE, SUBMITTED THAT THE APPEALS OF THE ASSESSEE WERE NOT TIME BARRED. THE LD. DR , ACCORDINGLY , SUBMITTED THAT MATTER MAY BE REMANDED BACK TO THE LD. CIT(A) FOR DECIDING THE APPEALS AFRESH ON MERIT. 5 . CONSIDERING THE SUBMISSIONS OF THE PARTIES, IN THE LIGHT OF THE REPLY OF THE DEPA RTMENT UNDER RTI ACT DATED 27.05 .2015, IT IS CLEAR THAT PENALTY ORDERS PASSED BY THE AO HAVE NO T BEEN SERVED UPON THE ASSESSEE. THEREFORE, THE SAME WERE SUPPLIED TO THE ASSESSEE THROUGH THE LETTER OF THE DEPARTMENT DATED 27.05.2015. THE ASSESSEE, THEREAFTER, FILED THE ITA NO S. 4707 TO 47 10 /DEL /201 6 RAJ KUMAR MANGLA 3 APPEALS BEFORE THE LD. CIT(A) ON 05.06.2015. THE SAME ARE THEREFORE, FILED WITHIN THE PERIOD OF LIMITATION. THERE WAS NO NEED FOR THE ASSESSEE TO MOVE ANY APPLICATION FOR CONDONATION OF DELAY BEFORE THE LD. CIT(A) . T HE IMPUGNED ORDERS OF THE LD. CIT(A), THUS, CANNOT BE SUSTAINED IN LAW. THERE IS NO JUSTIFICATION FOR LD. CIT(A) TO HOLD T HAT APPEALS OF THE ASSESSEE ARE TIME BARRED. 6 . IN VIEW OF THE ABOVE DISCUSSION, I SET ASIDE ALL THE IMPUGNED ORDERS AND RESTORE ALL THE APPEALS OF THE ASSESSEE TO THE FILE OF LD. CIT(A) WITH DIRECTION TO RE - DECIDE APPEALS OF THE ASSESSEE ON MERITS BY G IVING REASONABLE, SUFFICIENT OPPORTUNITIES OF BEING HEARD TO THE ASSESSEE. 7 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . (O RD E R PRONOUNCED IN THE COURT ON 30/10 /2017 ) SD/ - ( BHAVNESH SAINI) JUDICIAL MEMBER DAT ED: 30/10 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGI STRAR