Darode Jog Builders Pvt. Ltd, Pune V. Deputy Commissioner of Income-Tax, Circle 1(2), Pune

ITA 481/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2490 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 27-10-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 30-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DIVYA BAJPAI
• Keywords: Principle of natural justice; Set aside
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY , JM . / I TA NO. 481 /PUN/20 20 / ASSESSMENT YEAR : 2013 - 14 DARODE JOG BUILDERS PRIVATE LIMITED. 1212 DARODE JOG HOUSE, APTE ROAD, DECCAN GYMKHANA, PUNE - 411 004 PAN : AAACD6436G ....... / APPELLANT / V/S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(2), PUNE. / RESPONDENT A SSESSEE BY : SHRI ANKIT GATTANI REVENUE BY : SMT. DIVYA BAJPAI / DATE OF HEARING : 27 . 10 .2021 / DATE OF PRONOUNCEMENT : 28 . 10 .2021 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF THE LD.CIT(APPEALS) - 13, PUNE DATED 20.02.2020 FOR THE ASSESSMENT YEAR 2013 - 14 PASSED U/S.143(3) R.W.S.144C(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) AS PER THE GROUNDS OF APPEAL ON RECORD. 2. AT THE VERY OUTSET, THE LD. AR SUBMITTED THAT THERE IS A DELAY OF 85 DAYS IN FILING OF THE APPEAL BEFORE THE TRIBUNAL. THE LD. AR HA S ALSO FILED AN 2 ITA NO. 481 /PUN/20 20 A.Y. 2013 - 14 AFFIDAVIT AS WELL AS PETITION FOR CONDONATION OF THE DELAY OF 85 DAYS. THAT FURTHER HE SUBMITTED THAT BECAUSE OF CIRCUMSTANCES AND DIFFICULTIES BEYOND TH EIR CONTROL, THERE WAS A DELAY OF 85 DAYS IN FILING THIS APPEAL. THAT AFTER GOING THROUGH THE AFFIDAVIT AND CONDONATION PETITION, WE FIND THAT THIS DELAY CANNOT BE ATTRIBUTED TO THE DELIBERATE OR INTENTIONAL CONDUCT OF THE ASSESSEE AND IT WAS MAINLY GOVERN ED BY CIRCUMSTANCES ONLY. THE LD. DR ALSO CONCEDED TO THESE FACTS AND DID NOT RAISE ANY OBJECTION FOR CONDONATION OF DELAY. AFTER HEARING THE PARTIES, WE THEREFORE, CONDONE THE DELAY AND PROCEED TO HEAR THIS APPEAL ON MERITS. WE FURTHER TAKE NOTE OF THE PRESENT PANDEMIC SITUATION WHERE THE MOVEMENT OF PEOPLE ARE RESTRICTED AND BECAUSE OF SUCH PRACTICAL SITUATION, IT IS ALWAYS NOT POSSIBLE TO FOLLOW THE TIME OF LIMITATION REGARDING FILING OF APPEAL BEFORE VARIOUS FORUMS. THIS FACT WAS ALSO OBSERVED AND TAK EN COGNIZANCE OF BY THE HONBLE SUPREME COURT OF INDIA, IN CIVIL ORIGINAL JURISDICTION, SUO MOTO WRIT PETITION (CIVIL) NO.3 OF 2020 DATED 8 TH MARCH, 2021. 3. THAT AT THE TIME OF HEARING ON MERITS, THE LD. AR SUBMITTED THAT LD. CIT(APPEALS) PASSED AN EX - PA RTE ORDER IN THIS CASE. THE LD. AR ADMITTED THAT AS PER THE LD. CIT(APPEALS)S ORDER, THERE WERE SEVERAL OPPORTUNITIES PROVIDED TO THE ASSESSEE. HO WEVER, THE MAIN REASON FOR NON - COMPLYING WITH SUCH NOTICES OF HEARING WAS THE FACT THAT NONE OF THESE HEARING NOTICES REACHED TO THE ASSESSEE AT THE GIVEN ADDRESS. HE FURTHER STATED THAT THIS NON - APPEARANCE BEFORE THE LD. CIT(APPEALS) WAS ABSOLUTELY BONA - FIDE AND BECAUSE OF THE FACT THAT THE ASSESSEE DID NOT HAVE ANY KNOWLEDGE OF THE HEARING S BEING SCHEDULED BEFO RE THE FIRST APPELLATE AUTHORITY. THE LD. AR THEREFORE PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE SO THAT THEY MAY REPRESENT THE CASE ON MERITS BY APPEARING BEFORE THE LD. CIT(APPEALS) AND FILE REQUISITE 3 ITA NO. 481 /PUN/20 20 A.Y. 2013 - 14 DETAILS/ DOCUMENTARY EVIDENCES BEFORE HIM AND THEREFORE, THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE LD. CIT(APPEALS). 4. THE LD. DR DID NOT RAISE ANY OBJECTION IF THE MATTER IS REMANDED TO THE FILE OF THE LD. CIT(APPEALS) FOR FRESH ADJUDICATION ON MERITS. 5. HAVING HEARD THE PARTIES HEREIN, WE NOTICE AT PARA 1.4 TO 1.6 OF THE LD. CIT(APPEALS)S ORDER, IT IS EVIDENT THAT SEVERAL OPPORTUNITIES WERE PROVIDED TO THE ASSESSEE. HOWEVER, THE REASONS STATED BY THE ASSESSEE AT THE TIME OF HEARING IS THAT NONE OF THESE NOTICES REACHED TO THE ASSESSEE AT THE GIVEN ADDRESS AND THAT SUCH NON - APPEARANCE WAS ABSOLUTELY BONA - FIDE AND FOR THE FACT THAT THE ASSESSEE DID NOT HAVE ANY KNOWLEDGE OF THE HEARINGS SCHEDUL ED BEFORE THE LD. CIT(APPEALS). THE LD. DR AGREED WITH THE PRAYER OF THE LD. AR FOR REMANDING THE MATTER BACK TO THE FILE OF THE LD. CIT(APPEALS) FOR RE - ADJUDICATION ON MERITS. WE ARE OF THE CONSIDERED VIEW, IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE IN VIEW OF THE FACT THAT INCOME T AX LEGISLATION IS ALWAYS WELFARE LEGISLATION AND WHENEVER POSSIBLE THE RIGHT OF THE TAX - PAYER ASSESSEE HAS TO BE UPHELD. THE PRINCIPLES OF NATURAL JUSTICE DEMANDS THAT THE PROPER HEARING SHOULD TAKE PLACE ON MERITS BEFORE THE QUASI - JUDICIAL AUTHORITY. FOR THIS FACT OF THE MATTER, WE SET ASIDE THE EX - PARTE ORDER OF THE LD. CIT(APPEALS) AND REMAND THE MATTER BACK TO HIS FILE FOR RE - ADJUDICATION AS PER LAW. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRODUCE ITSELF THROUGH AUTHORIZED REPRESENTATIVE BEFORE THE LD. CIT(APPEALS) AND FILE REQUISITE DETAILS/DOCUMENTARY EVIDENCES , IF ANY, SO TO REPRESENT ITS CASE ON MERITS. 4 ITA NO. 481 /PUN/20 20 A.Y. 2013 - 14 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 28 TH DAY OF OCTO BER , 20 2 1 . SD / - SD/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 28 TH OCTOB ER , 202 1 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL S ) - 13 , PUNE 4. THE PR. CIT - 1, PUNE. 5. , , , / DR, ITAT, C BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 5 ITA NO. 481 /PUN/20 20 A.Y. 2013 - 14 DATE 1 DRAFT DICTATED ON 27 . 10 .2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 27 .10 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER