Sarvapriya Club A Unit of Sarvapriya Co-op. House Building Society Limited, New Delhi V. ITO WARD - 32(3), New Delhi

ITA 499/DEL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3027 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 27-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VED PRAKASH MISHRA; I AM OF
• Keywords: Opportunity of being heard; Period of limitation; Reasonable cause; Condonation of delay; Set aside
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.NO.499/DEL./2020 ASSESSMENT YEAR 2015-16 SARVAPRIYA CLUB A UNIT OF SARVAPRIYA CO-OP HOUSE BUILDING SOCIETY LIMITED, 8/5, SARVA PRIYA VIHAR, SOUTH WEST, NEW DELHI. PAN NO. AABAS9371G VS. INCOME TAX OFFICER, WARD 32(3), NEW DELHI. (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI R.S. SINGHVI, CA SHRI SATYAJIT GOEL, CA FOR REVENUE : SHRI VED PRAKASH MISHRA, SR. DR DATE OF HEARING : 23.11 .2 020 DATE OF PRONOUNCEMENT : 23.11 .20 20 ORDER THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS)-32, NEW DELHI DATED 25.11 .2019 FOR AY 2015-16. 2. I HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PAR TIES AND PERUSED THE ORDERS OF AUTHORITIES BELOW. 2 ITA.NO.499/DEL./2020 3. THE LD. CIT(A) NOTED IN THE IMPUGNED ORDER THAT APPEAL IS TIME BARRED BY 229 DAYS. LD. CIT(A) HAS CONSIDERED THE PETITION FOR CONDONATION OF DELAY IN WHICH IT WAS M ENTIONED THAT DUE TO WRONG ADVICE OF LATE CHARTERED ACCOUNTA NT SHRI S.K. GUPTA, APPEAL COULD NOT BE FILED. LD. CIT(A), HOWEVER, DID NOT CONSIDER IT TO BE REASONABLE CAUSE FOR FAILURE TO FILE THE APPEAL WITHIN THE PERIOD OF LIMITATION. THEREFORE, APPEAL OF ASSESSEE WAS DISMISSED BEING TIME BARRED. 4. LD. COUNSEL FOR ASSESSEE HAS REFERRED TO AFFIDAV IT OF THE PRESIDENT OF THE ASSESSEE SOCIETY DATED 16.10.2020 IN WHICH IT IS STATED THAT THE ASSESSEE SOCIETY HAS ENGAGED LAT E SHRI S.K. GUPTA, CHARTERED ACCOUNTANT FOR HANDING THE TAX MAT TER BUT DUE TO HIS POOR HEALTH HE COULD NOT DEAL WITH THE M ATTER OF THE ASSESSEE PROPERLY AND ULTIMATELY HE HAS EXPIRED ON 23.05.2018. THEREFORE, THIS APPEAL COULD NOT BE FI LED. AFFIDAVIT IS SUPPORTED BY DEATH CERTIFICATE OF THE CHARTERED ACCOUNTANT. LD. COUNSEL FOR ASSESSEE ALSO SUBMITTE D THAT ISSUE ON MERIT MAY BE COVERED BY VARIOUS DECISIONS IN FAVOUR 3 ITA.NO.499/DEL./2020 OF THE ASSESSEE. HE HAS, THEREFORE, SUBMITTED THAT NOBODY WILL GET BENEFIT IN NOT FILING THE APPEAL WITHIN THE PER IOD OF LIMITATION. 5. CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUM STANCES AND NOW RECENT AFFIDAVIT FILED OF PRESIDENT OF THE ASSESSEE SOCIETY WHICH IS NOT EXAMINED BY THE LD. CIT(A) AND OTHER CONTENTIONS NOW RAISED BY LD. COUNSEL FOR ASSESSEE, I AM OF THE VIEW THAT THE MATTER WITH REGARD TO CONDONATION OF DELAY REQUIRES RECONSIDERATION AT THE LEVEL OF THE LD. CI T(A). IN VIEW OF THE ABOVE, I SET ASIDE THE IMPUGNED ORDER AND RE STORE THE APPEAL OF ASSESSEE TO THE FILE OF LD. CIT(A) WITH D IRECTION TO RE- DECIDE THE ISSUE OF CONDONATION OF DELAY IN FILING THE APPEAL BEFORE HIM SYMPATHETICALLY CONSIDERING THE EXPLANAT ION OF THE ASSESSEE NOW RAISED BEFORE THE TRIBUNAL. LD. CIT(A ) SHALL GIVE REASONABLE, SUFFICIENT OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. 4 ITA.NO.499/DEL./2020 6. IN THE RESULT, THE APPEAL OF ASSESSEE WAS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (BHAVNESH SAINI) JUDICIAL MEMBER DATED 23.11.2020 *KAVITA ARORA COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT SMC BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.