Anwar Khan , Sehore V. I T O , Sehore

ITA 473/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0935 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Reasonable cause; Tax effect; Condonation of delay; Set aside
• Section: 147; 144

Judgement Text

SMC ANWAR KHAN ITA NO.473 OF 2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO. 473/IND/2019 A.Y. 2008-09 ANWAR KHAN,SEHORE PAN BWPPK7992F :: APPELLANT VS ITO, SEHORE :: RESPONDENT ASSESSEE BY SHRI ASHISH GOYAL , CA (THROUGH VIDEO CONFERENCING ) RESPONDENT BY SHRI ASHISH PORWAL, SR. DR DATE OF HEARING 28. 0 5 .20 20 DATE OF PRONOUNCEMENT 28 .05 .20 20 O R D E R THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER OF LD. CIT(A)-1, BHOPAL DATED 23.10.2018 PERTAINING TO ASS ESSMENT YEAR 2008-09. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1. THAT THE REASSESSMENT ORDER IS INVALID, WITHOUT JUR ISDICTION, BARRED BY LIMITATION ILLEGAL AND LIABLE TO BE QUASH ED. (TAX EFFECT :35,18,700/-) 2. THAT THE LD. CIT(A) WAS UNJUSTIFIED IN PASSING THE EX-PARTE ORDER WITHOUT GIVING MEANINGFUL OPPORTUNITY TO THE APPELL ANT. ( TAX EFFECT 35,18,700/- 3. THAT THE LD. CIT(A) WAS UNJUSTIFIED IN NOT CONDONIN G THE DELAY IN FILING THE APPEAL AND NOT CONSIDERING THE CASE ON MERITS. ( TAX EFFECT 35,18,700/- SMC ANWAR KHAN ITA NO.473 OF 2019 2 4. WITHOUT PREJUDICE, THE LD. CIT(A) ERRED IN SUSTAINI NG ADDITION OF RS.37,64,500/- TO THE TOTAL INCOME OF THE ASSESSEE. ( TAX EFFECT 35,18,700/- 2. THE ASSESSEE HAS ALSO FILED AN APPLICATION SEEKI NG CONDONATION OF DELAY FOR FILING THE PRESENT APPEAL. IT IS STATED THAT REASON FOR DELAY IN FILING THE APPEAL THAT THE ASSE SSEE HAS BEEN SUFFERING FROM JOINT FRACTURE, DUE TO THE MEDICAL R EASON HE COULD NOT CONTACT HIS COUNSEL. IN SUPPORT OF HIS CONTENTI ON THAT DUE TO THE MEDICAL REASON ASSESSEE COULD NOT FILE PRESENT APPEAL IN TIME, THE ASSESSEE HAS FILED MEDICAL CERTIFICATE AND AN A FFIDAVIT. IT IS PRAYED ON BEHALF OF THE ASSESSEE THAT DELAY OF 101 DAYS IS OCCURRED MAY BE CONDONED. THE CONTENTION OF LD. DR OPPOSED THE SUBMISSIONS AND SUBMITTED THAT THIS IS NOT THE REASONABLE CAUSE TO CONDONE THE DELAY EVEN BEFORE THE LD. CIT( A) WAS FILED BELATEDLY. 3. I HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORDS. I FIND THAT LD. CIT(A) HAS RE JECTED THE APPEAL ON THE GROUND THAT THE ASSESSEE DID NOT FILE ANY AP PLICATION TO THE CONDONATION OF DELAY. HOWEVER, CONSIDERING THE FACT S NARRATED IN THE APPLICATION, I AM OF THE VIEW THAT THERE WAS A REASONABLE CAUSE FOR NOT FILING THE PRESENT APPEAL ON TIME, TH EREFORE, IN THE INTEREST OF JUSTICE DELAY IS CONDONED. THE APPEAL I S TAKEN UP FOR HEARING. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THA T THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER AND THE LD. ASSESSING OFFICER HAS MADE ASSESSMENT U/S 144 R.S. 147 OF THE ACT. H E SUBMITTED THAT IN THE INTEREST OF JUSTICE THE IMPUGNED ORDER MAY BE SET SMC ANWAR KHAN ITA NO.473 OF 2019 3 ASIDE AND THE MATTER BE RESTORED BACK TO THE FILE O F THE LD. CIT(A) FOR DECIDING THE APPEAL ON MERITS. 4. LD. DEPARTMENTAL REPRESENTATIVE (DR) OPPOSED THE SE SUBMISSIONS AND SUPPORTED THE ORDER OF THE AUTHORIT IES BELOW. 5. I HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NOT FILING AN APPLICATION SEEKING CONDONATION OF DE LAY. THE LD. CIT(A) HAS NOT DECIDED THE ISSUE ON MERITS. CONSIDE RING THE FACTS NARRATED BEFORE ME, I AM OF THE VIEW THAT IN THE IN TEREST OF PRINCIPLE OF NATURAL JUSTICE, ASSESSEE NEEDS AN OPP ORTUNITY OF HEARING AT LEAST BEFORE THE LD. CIT(A). I, THEREFOR E, SET ASIDE THE IMPUGNED ORDER AND RESTORE THE APPEAL TO THE FILE O F LD. CIT(A) TO DECIDE IT AFRESH IN ACCORDANCE WITH LAW. 6. IN RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 28 .05.20 20. SD/- (KUL BHARAT) JUDICIAL MEMBER DATED : 28 .05.2020 PATEL/PS COPY TO: APPELLANT/RESPONDENT/PR.CIT(A)/PR.CIT/DR, INDORE