Praveen Kumar, New Delhi V. ITO, New Delhi

ITA 4756/DEL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6529 (ITAT-DELHI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-03-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 07-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BEDOBINA CHAUDHURI
• Assessee Lawyers: M L GARG
• Keywords: Reasonable cause
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER ITA NO.4756/DEL/2016 ASSESSMENT YEAR : 2008-09 PRAVEEN KUMAR, C/O JIWANDA PHARMA PVT. LTD., 1515, SHANKAR NIWAS, BHAGIRATH PLACE, NEW DELHI. VS. ITO, WARD- 35(4), NEW DELHI. PAN : AAJPK 1831 A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M. L. GARG, ADV. RESPONDENT BY : MS. BEDOBINA CHAUDHURI, SR.DR DATE OF HEARING : 01-03-2017 DATE OF PRONOUNCEMENT : 07-03-2017 O R D E R PER S.V. MEHROTRA, A.M : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 30.01.2015 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-19, NEW DELHI, U/S 144 OF THE INCOME TAX ACT, 1961 (IN SHOR T THE ACT), RELATING TO ASSESSMENT YEAR 2008-09. 2. THE ASSESSEE HAS FILED THIS APPEAL WHICH IS BELA TED BY APPROXIMATELY 520 DAYS. IN THE CONDONATION PETITION DULY SUPPORT ED BY AFFIDAVIT, THE ASSESSEE HAS STATED AS UNDER :- 2 ITA NO.4756/DEL/2016 1. THAT THE APPELLANT IS FILING THE PRESENT APPEAL BEFORE THIS HONBLE TRIBUNAL. THE CONTENTS OF THE APPEAL MAY BE READ A S PART AND PARCEL OF THIS APPLICATION AS THE SAME ARE NOT BEING REPEATED HERE IN FOR THE SAKE OF BREVITY. 2. THAT AS PER THE INFORMATION THAT THERE IS DELAY IN FILING THE APPEAL BEFORE THIS HONBLE TRIBUNAL IS APPROX. 520 DAYS. 3. THAT THE APPELLANT HAS APPLIED THE CERTIFIED COP Y OF THE ORDER AND JUDGMENT DATED 30.01.2015, THE APPELLANT COULD NOT GET THE SAID ORDER FROM THE CONCERNED COMMISSIONER OF APPEAL, HOWEVER, WITH VER Y-DIFFICULTY THE APPELLANT HAS RECEIVED THE COPY OF THE ORDER FROM THE COMMISS IONER OF APPEAL RECENTLY IN THE LAST DAY OF JUNE 2016. 4. THAT HOWEVER, THE APPEAL IS WITHIN LIMITATION FR OM THE DATE OF KNOWLEDGE I.E. 30.06.2016. 5. THAT AS THE ORDER HAS BEEN DELIVERED ON 30.01.20 15 BY THE LD. COMMISSIONER OF APPEAL AS SUCH THE DELAY IN FILING THE APPEAL BEFORE THIS HONBLE TRIBUNAL IS NOT INTENTIONAL BUT DUE TO THE FACTS MENTIONED ABOVE. 3. THE ASSESSEE HAS ALSO RAISED FOLLOWING FURTHER G ROUNDS, WHICH ARE REPRODUCED HEREUNDER :- 10A. THAT THE APPELLANT COULD NOT APPEAR BEFORE T HE CONCERNED ASSESSING AUTHORITY AS WELL AS APPELLATE INCOME TAX OFFICER DUE TO THE REASON THAT THE APPELLANT WAS ENTANGLE IN CIVIL LITIGATION WITH REGARD TO THE BUSINESS TENANTED PREMISES OF BHAGIRATH PLACE, DELHI AND THE LITIGATI ON WAS GOING ON IN DISTRICT COURT AT TIS HAZARI WITH THE MUNICIPAL CORPORATION OF DELHI AS WELL AS DRT WITH BANK AND LIC AND ON THE OTHER HAND THE APPELLANT HA S NOT RECEIVED ANY NOTICE FROM THE INCOME TAX OFFICER DURING THE HEARING AND ON THE OTHER HAND THE APPELLANT WAS GOING ON IN PERSONAL DIFFICULTY. 10B. BECAUSE THE FATHER-IN-LAW OF THE APPELLANT WA S SERIOUSLY ILL AND WAS GOING UNDER TREATMENT WITH THE DIFFERENT HOSPIT ALS, WAS THERE WAS NO MAJOR MALE MEMBER IN THE IN LAWS FAMILY AND AS SUCH THE A PPELLANT COULD NOT PROCEED WITH THE CASE AND COULD NOT APPEAR BEFORE THE COMMI SSIONER AND ON THE OTHER HAND AT LAST THE FATHER OF THE APPELLANT HAD EXPIRE D. 10C. THAT DUE TO THE NON APPEARANCE OF THE APPELLA NT BEFORE THE APPELLATE COMMISSIONER, THE APPEAL OF THE APPELLANT HAS BEEN DISMISSED BY THE LD. COMMISSIONER OF INCOME TAX. 3 ITA NO.4756/DEL/2016 4. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PA RTIES, I AM OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE ON ACCOUNT OF BEING ENTANGLED IN CIVIL LITIGATION FROM FILING THE APPEAL IN TIME. I, THEREFORE, CONDONE THE DELAY IN FILING THE APPEA L. 5. IN THIS CASE, THE ASSESSMENT ORDER HAS BEEN PASS ED U/S 144 AND BEFORE LD. CIT(A) ALSO NO REPRESENTATION WAS MADE ON BEHAL F OF THE ASSESSEE. LD. COUNSEL SUBMITTED THAT ASSESSEE COULD NOT MAKE REPR ESENTATION BEFORE LOWER REVENUE AUTHORITIES BECAUSE OF FAMILY LITIGATION. UNDER SUCH CIRCUMSTANCES, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT MATTER MAY BE RESTORED BACK TO THE FILE OF THE ASSESSING OFFICER FOR PROVIDING ONE MORE OPPORTUNITY TO ASSESSEE TO SUBSTANTIATE ITS CLAIM. LD. DR VEHEMEN TLY OPPOSED THE ASSESSEES SUBMISSIONS AND POINTED OUT THAT THE ASS ESSING OFFICER AS WELL AS LD. CIT(A) TELEPHONICALLY COMMUNICATED WITH THE ASS ESSEE BUT IN SPITE OF THAT THE ASSESSEE DID NOT ATTEND THE PROCEEDINGS. 6. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PA RTIES AND PERUSED THE RECORD OF THE CASE. I FIND FROM THE ASSESSMENT ORD ER THAT IN RESPONSE TO VARIOUS TELEPHONIC CALLS FROM THE ASSESSING OFFICER , THE ASSESSEE APPEARED AND SOUGHT ADJOURNMENT BUT NO COMPLIANCE WAS MADE O N THE ADJOURNED DATES AND, THEREFORE, THE ASSESSMENT ORDER WAS PASS ED U/S 144. LD. CIT(A) 4 ITA NO.4756/DEL/2016 HAS ALSO NOTICED THAT ASSESSEE WAS CONTACTED ON HIS MOBILE NO.9718312312 BUT NON-APPEARED. HOWEVER, THE ASSESSEES MAIN CON TENTION IS THAT BECAUSE OF CIVIL LITIGATION, HE COULD NOT APPEAR. UNDER SU CH CIRCUMSTANCES, IN ORDER TO IMPART SUBSTANTIAL JUSTICE TO THE ASSESSEE, I SE T-ASIDE THE ORDER OF LD. CIT(A) AND CONSIDER IT PROPER TO RESTORE THE MATTER BACK TO THE FILE OF ASSESSING OFFICER FOR PASSING THE ASSESSMENT ORDER DE-NOVO . AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE, SHRI M. L. G ARG, UNDERTOOK TO MAKE PROPER REPRESENTATION BEFORE THE ASSESSING OFFICER. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES IN TERMS OF AFOREMENTIONED OBSERVATIONS. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07 TH DAY OF MARCH, 2017. SD/- (S.V. MEHROTRA) ACCOUNTANT MEMBER DATED : 07-03-2017. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI