M/S. Sahkari Ganna Vikas Samiti , Lakhimpur Kheri V. Income Tax Officer-1, Lakhimpur Kheri

ITA 523/LKW/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0917 (ITAT-LUCKNOW)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 25-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C K SINGH
• Assessee Lawyers: K R RASTOGI
• Keywords: Reasonable cause
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 522 & 523/LKW/2018 ASSESSMENT YEAR: 2010 - 11 M/S SAHKARI GANNA VIKAS SAMITI ARNI KHANA LAKHIMPUR KHERI V. INCOME TAX OFFICER 3(5) LA KHIMPUR KHERI T AN /PAN : AAETS2011H (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI K. R. RASTOGI, C.A. RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 15 11 201 8 DATE OF PRONOUNCEMENT: 20 11 201 8 O R D E R THESE ARE TWO APPEALS FILED BY THE A SSESSEE AGAINST THE ORDERS OF LD. CIT(A), BAREILLY DATED 31/3/2014 AND 17/6/2016 RESPECTIVELY. 2 . APPEAL IN I.T.A. NO.522/LKW/2018 IS AGAINST QUANTUM ADDITION SUSTAINED BY LD. CIT(A) ; WHEREAS APPEAL IN I.T.A. NO. 523/LKW/2018 IS AGAINST PENALTY IMPOSED UNDER SECTION 271(1)(C) OF THE ACT ON THE SAME ADDITION SUSTAINED BY THE LD. CIT(A). 3 . AT THE OUTSET , LD. A.R. OF THE ASSESSEE INVITED MY ATTENTION TO THE FACT THAT THERE WAS DELAY IN FILING OF THE APPEALS BY 1093 AND 667 DAYS RESPECTIVELY AND WHICH HAD OCCURRED D UE TO THE FACT THAT THERE WAS NO SECRETARY TO THE SOCIETY WHO COULD HAVE SIGNED THE APPEAL PAPERS. IT WAS FURTHER SUBMITTED THAT APPEAL FEE WAS RIGHTLY DEPOSITED WITHIN TIME. OUR ATTENTION W AS ALSO INVITED TO THE COPY OF AFFIDAVIT ALONG WITH PETITION FOR CONDONATION OF DELAY. 4 . THE LD. D.R. HAD NO OBJECTION TO THE CONDONATION OF DELAY, THEREFORE, FINDING REASONABLE CAUSE FOR DELAY IN FILING THE APPEALS, THE ITA NO.522 & 523/LKW/2018 PAGE 2 OF 3 DELAY WAS CONDONED AND THE LD. A.R. OF THE ASSESSEE WAS DIREC TED TO PROCEED FOR HIS ARGUMENT. 5 . LD. A.R . OF THE ASSESSEE SUBMITTED THAT THOUGH THE LD. CIT(A) HAS ALLOWED THE APPEAL, HOWEVER, HE HAS MISSED TO ADJUDICATE PART OF GROUND S OF APPEALS AND, THEREFORE, IT WAS PRAYED THAT THE SAME MAY BE SENT BACK TO LD. CIT(A) FOR ADJUDICATION. AS REGARDS APPEAL I N I.T.A. NO. 5 23/LKW/2018 , IT WAS SUBMITTED THAT TH E PENALTY HAS BEEN SUSTAINED BY THE LD. CIT(A) ON AN ISSUE WHICH WAS NOT ADJUDICATED BY THE LD. CIT(A). THEREFORE, IT WAS PRAYED THAT THIS MATTER MAY ALSO BE SENT BACK TO THE LD. CIT(A). 6 . I HAVE HEARD THE RIVAL PARTIES AND GONE THROUGH THE MATERIAL PLACED ON RECORD. I FIND THAT THE ASSESSING OFFICER HAD MADE AN ADDITION OF RS.26,75,422/ - ON ACCOUNT OF DIFFERENCE BETWEEN CONTRACT INCOME IN FORM NO.26AS AND THAT DECLARED BY THE ASSESSEE. HOWEVER, IN THE APP ELLATE ORDER THIS ISSUE HAS NOT BEEN ADJUDICATED BY THE LD. CIT(A) THOUGH ASSESSEE HAD TAKEN A PARTICULAR GROUND IN THE GROUNDS OF APPEAL BEFORE THE LD. CIT(A). THEREFORE, I DEEM IT PROPER TO REMIT THE ISSUE BACK TO THE LD. CIT(A) FOR ADJUDICATION ON THIS POINT. 7 . AS REGARDS I.T.A. NO. 523/LKW/2018, THIS ALSO NEEDS TO GO BACK TO THE LD. CIT(A), AS THE PENALTY HAS BEEN SUSTAINED ON AN ISSUE WHICH HAS NOT BEEN ADJUDICATED BY THE LD. CIT(A). THEREFORE, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 8 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 20 / 11 / 201 8 . SD/ - [ T.S. KAPOOR ] ACCOUNTANT MEMBER DATED: 20 TH NOVEMBER , 201 8 JJ: 1911 ITA NO.522 & 523/LKW/2018 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPOND ENT 3 . CIT(A) 4 . CIT 5 . DR BY ORDER ASSISTANT REGISTRAR 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4. DATE ON WHICH THE FAIR O RDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 8. THE DATE ON WHICH TH E FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER 9. DATE OF DESPATCH OF THE ORDER