Sh. Iqbal Ahmed, Mawana V. ITO, Meerut

ITA 5267/DEL/2012

• Counselvise Citation: 526720114 RSA 2012
• Duration Of Justice: 2 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 02-03-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 12-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Keywords: Condonation of delay

Judgement Text

1 ITA 5267/DEL/2012 IQBAL AHMED VS. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI KUL BHARAT : JUDICIAL MEMBER ITA NO. 5267/DEL/2012 A.Y. 2005-06 IQBAL AHMED, VS. INCOME-TAX OFFICER, 2223, MOHALLA KALYAN SINGH, WARD 1(3), MEERUT. ATORA ROAD, MAWANA. PAN: AGZPA 4331 M ( APPELLANT ) ( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI P. DAM KANUNJNA SR. DR DATE OF HEARING : 02-03-2015 DATE OF ORDER : 04-03-2015. O R D E R PER S.V. MEHROTRA, A.M:- THIS APPEAL, PREFERRED BY THE ASSESSEE, IS DIRECTE D AGAINST THE ORDER DATED 7-9-2012, PASSED BY THE CIT(APPEALS), MEERUT , IN APPEAL NO. 570/07- 08, RELATING TO A.Y. 2005-06. 2. NONE PUT IN APPEARANCE AT THE HEARING. THE ADJOU RNMENT APPLICATION MOVED ON BEHALF OF THE ASSESSEE HAS BEEN REJECTED F OR WANT OF SUFFICIENT CAUSE. WE PROCEED TO DISPOSE OF THE ASSESSEES APPE AL, EX PARTE, QUA THE ASSESSEE, ON MERITS AND IN THAT PROCESS WE HAVE HEA RD LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 2 ITA 5267/DEL/2012 IQBAL AHMED VS. ITO 3. THE ASSESSEE HAS, INTER ALIA, TAKEN FOLLOWING GR OUND OF APPEAL: THE LD. CIT(A) HAS NOT JUSTIFIED IN REFUSING TO AD MIT THE APPEAL BECAUSE ASSESSEES FATHER WAS SERIOUSLY ILL AND WAS ADMITTED IN APOLLO HOSPITAL IN CHENNAI AND THE ASSE SSEE HAS NOT RECEIVED ANY ORDER U/S 143(3), BUT HE RECEIVED NOTI CE U/S 221(1) ALONG WITH CHALLAN. THEREFORE, THE ASSESSEE OBTAINE D CERTIFIED COPY FROM AO AND FILED AN APPEAL BEFORE CIT(A) IN T IME. THEREFORE, LD. CIT(A) HAS NOT JUSTIFIED TO DISMISS THE APPEAL ON THE GROUND OF LATE FILING OF APPEAL. 4. THE LD. CIT(A) VIDE IMPUGNED ORDER HAS DISMISSED ASSESSEES APPEAL, INTER ALIA, BY OBSERVING AS UNDER: I FIND THAT THE AO PASSED HIS ORDER ON 22-8-2007. THE ORDER ADMITTEDLY WAS SERVED BY SPEED POST. THE APPELLANT HIMSELF HAS MENTIONED SO UNDER GROUND NO. 3. THE REASON WHICH T HE APPELLANT HAS STATED FOR THE DELAY IN FILING THE AP PEAL WHICH WAS ACTUALLY FILED ON \6-2-2008 IS THAT THE ASSESSEE W AS IN CHENNAI FOR THE LAST SIX MONTHS AND WHEN HE CAME BACK TO ME ERUT, HE IMMEDIATELY OPENED THE ENVELOPE AND FILED THE APPEA L. IN MY CONSIDERED VIEW, THERE WAS A VALID SERVICE OF ORDER DATED 22-8-2007 WHICH HAS NOT BEEN DISPUTED BY THE APPELL ANT. THE REASON FOR DELAY CITED BY THE APPELLANT IS NOT CONV INCING. ON THE FACTS, I AM NOT SATISFIED THAT THE APPELLANT HAD SU FFICIENT CAUSE FOR NOT PRESENTING THE APPEAL WITHIN THE STIPULATED PERIOD. THE APPEAL IS, THEREFORE, NOT ADMITTED. 5. HAVING HEARD LD. DR WE FIND THAT ASSESSEES PLE A FOR LATE FILING OF THE APPEAL BEFORE LD. CIT(A) WAS THAT HE WAS IN CHENNAI FOR THE LAST SIX MONTHS AS HIS FATHER WAS SERIOUSLY ILL AND WAS ADMITTED IN APOLLO HOSPITAL. CONSIDERING THE ENTIRE CONSPECTUS OF THE CASE WE AR E OF THE OPINION THAT ASSESSEE HAD REASONABLY EXPLAINED THE DELAY IN FIL ING THE APPEAL BEFORE THE LD. CIT(A). ACCORDINGLY, WE CONDONE THE DELAY IN FI LING THE APPEAL BEFORE 3 ITA 5267/DEL/2012 IQBAL AHMED VS. ITO THE LD. CIT(A) AND RESTORE THE MATTER BACK TO THE F ILE OF FIRST APPELLATE AUTHORITY WITH A DIRECTION TO DECIDE THE APPEAL ON MERIT BY PASSING A REASONED ORDER, AFTER PROVIDING SUFFICIENT OPPORTUN ITY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 6. IN THE RESULT, ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 04-03-2015. SD/- SD/- (KUL BHARAT ) ( S.V. MEHROTRA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04-03-2015. MP: C OPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR