Chaitanya Educational Society, Yendagandi V. The Income Tax Officer(Exemptions), Rajamahendravaram

ITA 524/VIZ/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7700 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 27-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Reasonable cause
• Section: 143(1); 201; 20

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I.T. A.NO. 5 24 /VIZ/201 9 ( / A SSESSMENT Y EAR : 20 1 6 - 1 7 ) M/S CHAITANYA EDUCATIONAL SOCIETY 1 - 25, YENDAGANDI UNDI MANDAL WEST GODAVARI DIST. [ PAN : A AATC5573A ] VS. INCOME TAX OFFICER ( EXEMPTIONS ) RAJAMAHENDRAVARAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI, AR / RESPONDENT BY : SMT SUMAN MALIK, DR / DATE OF HEARING : 2 9 . 10 . 201 9 / DATE OF PRONOUNCEMENT : 31 . 10 . 201 9 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A ) ], RAJAMAHENDRAVARAM IN ITA NO. 10315/2018 - 19/CIT(A)/RJY DATED 31 .0 7 .201 9 FOR THE ASSESSMENT YEAR (A.Y.) 20 16 - 17. 2 I.T.A. NO . 5 24 /VIZ/201 9 , A.Y.20 1 6 - 1 7 M/S CHAITANYA EDUCATIONAL SOCIETY, YENDAGANDI 2. IN THIS CASE, THE ASSESSEE FILED THE RETURN OF INCOME WHICH WAS PROCESSED U/S 143(1) BY CPC, BANGALORE. SUBSEQUENTLY, THE ASSESSEE FILED RECTIFICATION PETITION WHICH WAS REJECTED BY THE CPC, BANGALORE VIDE ORDER DATED 07.08.2018. THEREFORE, THE ASSESSEE FILED APPEAL BEFORE THE CIT(A) WITH A DELAY OF 193 DAYS. THE ASSESSEE ALSO FILED CONDONATION PETITION STATING THAT IT HAS NOT RECEIVED THE HARD COPY OF INTIMATION U/S 143(1) FROM CPC, BANGALORE AND THE ASSESSEE WAS NOT AWARE OF THE DEMAND RAISED BY THE CP C ONLINE AND COULD NOT FILE THE APPEAL, HENCE, REQUESTED TO CONDONE THE DELAY. THE LD.CIT(A) DID NOT FIND FAVOUR WITH THE EXPLANATION OF THE ASSESSEE FOR CONDONATION OF THE DELAY, ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE. HENCE, THE ASSE SSEE FILED APPEAL BEFORE THIS TRIBUNAL. 3. DURING THE APPEAL HEARING, THE LD.AR REITERATED THE SUBMISSIONS MADE BEFORE THE LD.CIT(A) WHICH WAS DISCUSSED ABOVE AND ALSO FURNISHED COPY OF THE CONDONATION PETITION FILED BEFORE THE LD.CIT(A), AS PER WHICH THE ASSESSEE DID NOT RECEIVE THE HARD COPY OF INTIMATION U/S 143(1) FROM CPC, BANGALORE AND THE EMAIL ADDRESS GIVEN TO THE INCOME TAX DEPARTMENT REGISTERED WITH PAN WAS NOT IN REGULAR USE, THEREFORE, THE SOCIETY COULD NOT NOTICE THE RETURN WAS BEING PROCESSE D AND THE DEMAND WAS RAISED. 3 I.T.A. NO . 5 24 /VIZ/201 9 , A.Y.20 1 6 - 1 7 M/S CHAITANYA EDUCATIONAL SOCIETY, YENDAGANDI THEREFORE, REQUESTED TO CONDONE THE DELAY IN FILING THE APPEAL AND REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(A) TO DECIDE THE APPEAL ON MERITS. 4. PER CONTRA, THE LD.DR SUPPORTED THE ORDER OF THE LD.CIT(A). 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL PLACED ON RECORD. IN THE INSTANT CASE, THERE IS NO DISPUTE THAT THE ASSESSEE HAS NOT RECEIVED THE HARD COPY OF THE INTIMATION U/S 143(1) FROM CPC, BANGALORE. THE E - MAIL REGISTERED WITH THE PAN WAS NOT BEING OPERATED BY THE ASSESSEE, THEREFORE, THE FACT THAT THE DEPARTMENT HAD PROCESSED THE RETURN AND RAISED THE DEMAND WAS SKIPPED FROM THE ATTENTION OF THE ASSESSEE, HENCE, THE ASSESSEE COULD NOT FILE THE APPEAL WITHIN THE TIME LIMIT ALLOWED UNDER THE ACT. WE HAVE GONE THROUGH THE CONDONATION PETITION FILED BY THE ASSESSEE AND FIND THAT THERE IS SUFFICIENT AND REASONABLE CAUSE FOR NOT FILING THE APPEAL BY THE ASSESSEE. THE ASSESSEE IS NOT GOING TO BE BENEFIT TED BY NOT FILING THE APPEAL WITHIN THE TIME LIMIT ALL OWED UNDER THE ACT. THEREFORE, WE CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE LD.CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL ON MERITS. THE ASSESSEE IS DIRECTED TO COMPLY WITH THE NOTICES ISSUE D BY THE LD.CIT(A) AND COOPERATE WITH THE LD.CIT(A) IN DISPOSAL OF APPEAL. ACCORDINGLY, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 4 I.T.A. NO . 5 24 /VIZ/201 9 , A.Y.20 1 6 - 1 7 M/S CHAITANYA EDUCATIONAL SOCIETY, YENDAGANDI 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST OCTOBER, 2019 ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 31 . 10 .2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - M/S CHAITANYA EDUCATIONAL SOCIETY , 1 - 25, YENDAGANDI, UNDI MANDAL, WEST GODAVARI DIST. 2 . / THE REVENUE - INCOME TAX OFFICER ( EXEMPTIONS ) , RAJAMAHENDRAVARAM 3. THE COMMISSIONER OF INCOME TAX ( EXEMPTIONS ) , HYDERABAD 4. THE COMMISSIONER OF INCOME TAX (APPEALS ) , RAJAMAHENDRAVARAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM