M/s Subrahmanyam & Sons., Vijayawada V. The ITO, Ward-2(1), Vijayawada

ITA 531/VIZ/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7010 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-03-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 30-11-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR
• Assessee Lawyers: C P RAMASWAMY

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH: VISAKHAPATNAM BEFORE: SRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SRI B.R. BASKARAN, ACCOUNTANT MEMBER I.T.A. NO.531/VIZAG/2009 ASSESSMENT YEARS : 2005-06 M/S. SUBRAHMANYAM & SONS VIJAYAWADA VS. ITO WARD-2(1) VIJAYAWADA (APPELLANT) (RESPONDENT) PAN NO.AAABM 0453B APPELLANT BY : SHRI C.P. RAMASWAMY, ADVOCATE RESPONDENT BY : SHRI D. MANOJ KUMAR, DR O R D E R PER SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : THE APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 13.10.2009 PASSED BY LD. CIT(A), VIJAYAWADA AND IT RELATES TO THE ASSESSMENT YEAR 2005-06. THE ASSESSEE IS AGGRIEVED BY THE ACTION OF LEARNED CIT(A) IN NOT CONDONING THE DELAY IN FILING THE FIRST APPEAL BEFORE HIM. 2. WE HAVE HEARD BOTH THE PARTIES. THE SUBMISSIONS OF THE ASSESSEE ARE THAT THE ASSESSEE HAD ENTRUSTED THE WORK OF FILING APPEA L BEFORE LEARNED CIT(A) TO HIS SON SHRI M.MADHUSUDHANASARMA AND THE SAID PERSON MI SPLACED THE FILE AND CONSEQUENTLY FAILED TO PREFER THE APPEAL IN TIME BE FORE LEARNED CIT(A). MEAN WHILE, THE ASSESSEES HEALTH WAS AFFECTED DUE TO SO ME PROBLEM IN HIS GALL BLADED AND ULTIMATELY UNDERWENT OPERATION. AFTER THE ASSE SSEE RECOVERED FROM THE HEALTH PROBLEMS AND GOT BACK TO HIS NORMAL BUSINESS ACTIVITIES, HE ASCERTAINED THE FACT OF NOT FILING THE APPEAL AND IMMEDIATELY T HE SAME WAS FILED BEFORE 2 LEARNED CIT(A) RESULTING IN A DELAY OF 12 MONTHS. LEARNED AUTHORISED REPRESENTATIVE FURTHER SUBMITTED THAT ALL THESE FAC TS WERE BROUGHT TO THE NOTICE OF LEARNED CIT(A) IN THE AFFIDAVIT FILED BEFORE HIM, B UT THE FIRST APPELLATE AUTHORITY WAS NOT SATISFIED WITH THE EXPLANATIONS OF THE ASSE SSEE AND HENCE DECLINED TO CONDONE THE DELAY. ACCORDINGLY THE APPEAL OF THE A SSESSEE WAS DISMISSED AS NOT MAINTAINABLE. 3. BEFORE US, THE LEARNED AUTHORISED REPRESENTA TIVE REITERATED THE SUBMISSIONS MADE BEFORE LEARNED CIT(A) AND FURTHER PRODUCED COP IES OF MEDICAL REPORTS PERTAINING TO THE ASSESSEE DURING THE RELEVANT PERI OD. LEARNED AUTHORISED REPRESENTATIVE FURTHER SUBMITTED THAT THE DECISION OF HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF RAM MOHAN KABRA (257 ITR 773) IS NOT APPLICABLE TO THE FACTS OF THE PRESENT CASE SINCE THE ASSESSEE HE REIN HAS FILED AN AFFIDAVIT EXPLAINING THE CIRCUMSTANCES THAT HAS CAUSED THE DE LAY, WHERE AS IN THE CASE DECIDED BY THE HON'BLE PUNJAB AND HARYANA HIGH COUR T, NO SUCH AFFIDAVIT WAS FILED. HOWEVER, LEARNED DEPARTMENTAL REPRESENTATIV E STOOD BY THE ORDER OF LEARNED CIT(A). 4. ON CONSIDERATION OF RIVAL SUBMISSIONS, WE AR E OF THE VIEW THAT THE ASSESSEE HAD SUFFICIENT CAUSE FOR NOT FILING THE APPEAL BEFO RE LEARNED CIT(A) IN TIME. IT HAS BEEN EXPLAINED THAT THE ASSESSEES SON, TO WHOM THE JOB OF FILING THE APPEAL, MISPLACED THE FILE AND CONSEQUENTLY FORGOT TO PURSU E THE MATTER. SUBSEQUENTLY THE ASSESSEE ALSO FELL SICK AND ULTIMATELY UNDER WE NT OPERATION. THUS THE ASSESSEE HAS EXPLAINED THE REASONS AS TO WHY HE COU LD NOT PROPERLY ATTEND TO THE NORMAL BUSINESS ACTIVITIES. TAKING INTO CONSIDERAT ION THE EXPLANATIONS OF THE ASSESSEE AND ALSO IN THE INTEREST OF NATURAL JUSTIC E, WE ARE OF THE VIEW THAT THE 3 DELAY IN FILING THE APPEAL BEFORE LEARNED CIT(A) DE SERVES TO BE CONDONED. ACCORDINGLY WE CONDONE THE SAID DELAY AND DIRECT TH E LEARNED CIT(A) TO DISPOSE OF THE APPEAL ON MERITS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. PRONOUNCED ACCORDINGLY ON 02-07-2010 SD/- SD/- (SUNIL KUMAR YADAV) (B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER VISAKHAPATNAM DATE : 2 ND JULY, 2010 A COPY OF THIS ORDER IS FORWARDED TO : 01 M/S. SUBRAHMANYAM & SONS, C/O DR. C.P. RAMASWAMI , ADVOCATE, FLAT NO.303, GITANJALI APARTMENTS, PLOT NO.108, SRINAGAR COLONY, HYDERABAD- 500 072. 02 ITO WARD-2(1), VIJAYAWADA 03 CIT, VIJAYAWADA 04 THE CIT (A), VIJAYAWADA 05 THE DR, ITAT, VISAKHAPATNAM 06 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY ITAT, VISAKHAPATNAM BENCH