Branch Manager LIC of India, Cuttack V. ITO(TDS), Sambalpur

ITA 511/CTK/2011

• Counselvise Citation: 51122114 RSA 2011
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 16-12-2011
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: SUNAKAR MOHANTY
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

IN THE INCME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : SHRI K.K.GUPTA, AM, AND SHRI K.S.S.PRASAD RAO, JM SL. NO ITA NO APPELLANT RESPNODENT ASSESSMENT YEAR 1. 511/CTK/2011 BRANCH MANAGER, LIC OF INDIA,BARBIL BRANCH, BARBIL AAACL 0582 A ITO (TDS) 2005 - 06 2. 512, 513,514 AND 515/CTK/2011 BRANCH MANAGER, LIC OFINDIA,KEONJHAR BRANCH, KEONJHAR. AAACL 0582 H - DO - 2005 - 06, 2006 - 07 2007 - 08 2008 - 09 FOR THE APPELLANTS: SHRI SUNAKAR MOHANTY, AR FOR THE RESPONDENT SHRI S.C.MOHANTY, DR DATE OF HEARING : 14.02.2012 DATE OF PRONOUNCEMENT : 17.02.2012 ORDER PER BENCH : ALL THESE APPEALS ARE FILED BY THE TWO DIFFERENT ASSESSEES HAVING BEEN AGGRIEVED BY THE ORDERS OF THE COMMISSIONER OF INCOME - TAX (APPEALS) WHEREIN THE LEARNED CIT(A) HAS DISMISSED THE APPEALS IN LIMINE ON THE GROUND OF UNEXPLAINED DELAY OF AROUND 13 MONTHS IN FILING THE SAME, WHICH WERE FILED AGAINST THE ORDERS U/S.201(1)/201(1A) OF THE I.T.ACT FOR THE ASSESSMENT YEARS MENTIONED IN THE CAUSE - TILE AS ABOVE. 2. IN THE ORDERS U/S S .201(1)/201(1A), THE INCOME - TAX OFFICER (TDS) DEMANDED THE TDS AND INTEREST FROM THE RESPECTIVE ASSESSEES. AGGRIEVED, THE ASSESSEES FILED APPEALS BEFORE THE LEARNED CIT(A) AND THE LEARNED CIT(A) DISMISSED THE SAME ON THE GROUND OF UNEXPLAINED DELAY OF AROUND 13 MONTHS IN FILING THE SAME, WITHOUT DEALING WITH THE MERITS OF THE CASE. THE ASSESSEES ARE NOW IN APPEAL BEFORE THE TRIBUNAL. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE LEARNED AR OF THE ASSESSEE SUB MITTED BEFORE US THAT THE LEARNED CIT(A) OUGHT TO HAVE BEEN CONSIDERED THE SUBMISSION OF THE ASSESSEE AS TO THE DELAY AND DECIDE THE APPEALS ON MERITS. HE FURTHER ITA NOS.511,512,513,514 AND 515/CTK/2011 2 SUBMITTED THAT THE DELAY CAUSED WHICH WAS BEYOND THE CONTROL OF THE ASSESSEES AND ALSO WAS NO T DELIBERATE OR INTENTIONAL IN DISCHARGING OFFICIAL RESPONSIBLY. WE HAVE PERUSED THE EXPLANATION OFFERED BY THE ASSESSEES EXTRACTED IN THE RESPECTIVE ORDERS OF THE LEARNED CIT(A) AND NOTICED THAT AFTER RECEIVING THE ORDERS THE ASSESSEES SOUGHT ADVICE FROM THE HIGHER OFFICE (I.E., DIVISION OFFICE) FOR PROPER COURSE OF ACTION BUT THE SAME COULD NOT BE OBTAINED BECAUSE OF THE TRANSFER OF THE THEN LEGAL MANAGER MR.GANESH CHANDRA KUNDU AND THE DECISION WAS TAKEN AFTER JOINING OF NEW INCUMBENT SHRI J.K.SAHOO WHO SOUGHT PERMISSION FROM REGIONAL MANAGER TO FILE APPEALS WHICH PROCESS FINAL COMPLETED ON 10.9.2009 AND THE APPEALS WERE FILED ON 9.10.2009 AFTER APPROACHING THE LAWYER TO ENTRUSTING THE CASES FOR FILING OF THE APPEALS. THE LEARNED CIT(A) DID NOT ACCEPT THE ABOVE EXPLANATION OF THE ASSESSEE TO BE REASONABLE. IN OUR CONSIDERED VIEW, THE EXPLANATION FURNISHED BY THE ASSESSEE AS REGARDS THE DELAY IN FILING THE APPEALS BEFORE THE LEARNED CIT(A) CANNOT BE BRUSHED ASIDE AS THE DELAY WAS OCCURRED DUE TO OBTAINING O F PERMISSION WHICH WAS DELAYED DUE TO TRANSFER OF THE PERSON FROM WHOM SUCH PERMISSION WAS SOUGHT FOR. THEREFORE, CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, AS THE DELAY IN FILING THE APPEALS BEFORE THE LEARNED CIT(A) WAS UNINTENTIONAL, WE CONDON E THE DELAY HOLDING THE EXPLANATION OF THE ASSESSEE IN THIS REGARD TO BE A REASONABLE CAUSE WHICH PREVENTED THE ASSESSEES IN FILING THE APPEALS BEFORE THE LEARNED CIT(A) IN TIME. AS ALREADY STATED, THE LEARNED CIT(A) HAS NOT DECIDED THE CASES ON MERITS AND THEREFORE, WE ARE UNABLE TO ADJUDICATE THE SAME IN ABSENCE OF ANY FINDING OF THE LEARNED CIT(A) ON THIS SCORE. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDERS OF THE LEARNED CIT(A) AND RESTORE THE CASES TO HIS FILE FOR DE NOVO CONSIDERATION OF THE SAME ON ME RITS AND PASS NECESSARY CONSEQUENTIAL ITA NOS.511,512,513,514 AND 515/CTK/2011 3 ORDER OF COURSE STRICTLY FOLLOWING THE PRINCIPLES OF NATURAL JUSTICE BY GIVING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. S D/ - S D/ - (K.K.GUPTA) ACCOUNTANT MEMBER (K.S.S.PRASAD RAO) JUDICIAL MEMBER DATE: 17.02.2012 H.K.PADHEE, SENIOR PRIVATE SECRETARY. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: CHIEF MANAGER, BRANCH - 1, BR ANCH - II AND BRANCH III, LIC OF ORISSA, BHUBANESWAR. 2. THE RESPONDENT: ACIT(TDS), BHUBANESWAR 3. THE CIT, 4. THE CIT(A), 5. THE DR, CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY.