Shri Amol Bansal, Lucknow V. Income Tax Officer-I, Faizabad

ITA 483/LKW/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4636 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

I.T.A. NO.483/LKW/2019 ASSESSMENT YEAR:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW (THROUGH VIRTUAL HEARING) BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO.483/LKW/2019 ASSESSMENT YEAR:2014-15 SHRI AMOL BANSAL, GIRIJA VILAS 404, B-2 B-4 J ROAD, MAHANAGAR EXTENSION, LUCKNOW. PAN:AATPB0323L VS. INCOME TAX OFFICER - 1, FAIZABAD. (APPELLANT) (RESPONDENT) O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LEARNED CIT(A)-I, LUCKNOW, DATED 17/06/2019 PERTAINING TO A SSESSMENT YEAR 2014- 15. 2. I HAVE HEARD THE RIVAL PARTIES AND HAVE GONE THR OUGH THE MATERIAL PLACED ON RECORD. I NOTED THAT THIS IS A CASE WHERE THE CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE AND NOT ADMITTED THE SAM E AS THE APPEAL WAS BARRED BY LIMITATION. THOUGH THE ASSESSEE HAD SUBM ITTED CONDONATION APPLICATION EXPLAINING THE REASON FOR NOT FILING TH E APPEAL IN TIME BUT THE SAME WAS REJECTED BY LEARNED CIT(A) AS ACCORDING TO HIM THE REASON GIVEN BY THE ASSESSEE WAS NOT VALID REASON. THE ASSESSEE HAS GIVEN REASON FOR APPELLANT BY SHRI ASHISH KAPOOR, C. A. RESPONDENT BY SHRI AJAY KUMAR, D.R. DATE OF HEARING 11 / 08 /20 21 DATE OF PRONOUNCEMENT 11 / 08 /20 21 I.T.A. NO.483/LKW/2019 ASSESSMENT YEAR:2014-15 2 DELAY BEING SHIFTING OF HIS PLACE OF RESIDENCE FROM FAIZABAD TO LUCKNOW DURING THE PERIOD AND ALSO DUE TO OVERSIGHT BY EARL IER COUNSEL. LEARNED COUNSEL FOR THE ASSESSEE HAS ALSO CONTENDED THAT LE ARNED CIT(A) HAS NOT PROVIDED THE ASSESSEE AN OPPORTUNITY TO EXPLAIN HIS CASE BEFORE TREATING THE REASON GIVEN IN THE CONDONATION APPLICATION AS NOT VALID. IT HAS BEEN REPEATEDLY HELD BY THE HON'BLE APEX COURT AND VARIO US HIGH COURTS THAT WHILE DEALING WITH THE CONDONATION OF DELAY, THE AU THORITY SHOULD CONSIDER IT SYMPATHETICALLY AND INSTEAD OF DISMISSING THE APPEA L, THE AUTHORITY SHOULD DISPOSE IT OFF ON MERIT. IT SEEMS THAT THERE IS ME RELY A TECHNICAL DEFAULT FOR DELAY IN FILING THE APPEAL AS THE REASONS GIVEN BY ASSESSEE ARE NOT ACCEPTABLE TO LEARNED CIT(A) HOWEVER, THE LEARNED C IT(A) OUGHT TO HAVE ADMITTED THE APPEAL AND DISPOSED IT ON MERIT, BUT H E DID NOT DO SO. I, THEREFORE, DO NOT FIND MYSELF IN AGREEMENT WITH THE ORDER OF LEARNED CIT(A) AND ACCORDINGLY I SET ASIDE HIS ORDER AND DIRECT TH E LEARNED CIT(A) TO CONDONE THE DELAY IN FILING THE APPEAL AND ADJUDICA TE THE APPEAL ON MERIT. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 11/08 /2021) SD/. ( T. S. KAPOOR ) ACCOUNTANT MEMBER DATED:11/08/2021 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW BY ORDER ASSISTANT REGISTRAR