M/s. Arati Syndicate Pvt. Ltd., Bhubaneswar V. ACIT, Circle-1(1), Bhubaneswar, Bhubaneswar

ITA 538/CTK/2013

• Counselvise Citation: 53822114 RSA 2013
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 25-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: P K MISHRA
• Keywords: Corroborative evidences; Condonation of delay
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BE NCH, CUTTACK . . , . . , BEFORE SHRI P.K.BANSAL, AM & SHRI D.T.GARASIA, JM ./ ITA NO.538/CTK/2013 ( / ASSESSMENT YEAR :2008-09) M/S ARATI SYNDICATE PVT. LTD., PLOT NO.BJ-25, BJB NAGAR, BHUBANESWAR - 751 014 VS. ACIT, CIRCLE-1(1), BHUBANESWAR. ! ./ '# ./ PAN/GIR NO. : AAFCA 8472 J ( !$ / APPELLANT ) .. ( %&!$ / RESPONDENT ) '( ) * /ASSESSEE BY : SHRI P.K.MISHRA ' ) * /REVENUE BY : SHRI S.C.MOHANTY ,- ) ( / DATE OF HEARING : 30 TH APRIL, 2014 ./ ) ( / DATE OF PRONOUNCEMENT : 02/05/2014 0 / O R D E R PER BENCH : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 16-9-2013 BY TAKING FOLLOWING GROU NDS OF APPEAL :- 1. FOR THAT, THE IMPUGNED ORDER OF ASSESSMENT PASSED U/S. 143(3) OF THE ACT IS NOT JUST AND PROPER UNDER THE FACTS AND IN T HE CIRCUMSTANCES OF THE CASE AND AS SUCH THE ADDITION MADE THEREIN ARE LIABLE TO BE DELETED IN THE INTEREST OF JUSTICE. 2. FOR THAT, THE LEARNED C.I.T(A) OUGHT TO HAVE CONDO LED THE DELAY AND SHOULD HAVE ADMITTED THE APPEAL FOR FINAL HEARING A S THE APPELLANT HAS EXPLAINED THE REASONS FOR DELAY IN FILING OF THE AP PEAL. 3. FOR THAT, THE LEARNED C.I.T(A) SHOULD NOT HAVE DIS MISSED THE APPEAL ON THE GROUND OF DELAY IN FILING THE APPEAL WITHOUT CA LLING FOR THE SUPPORTING EVIDENCES IN RESPECT OF THE CLAIMS MADE IN THE APPLICATION FOR CONDONATION OF DELAY IN FILING OF THE APPEAL. 4. FOR THAT, THE LEARNED A.O. AS WELL AS THE LEARNED C.I.T(A) SHOULD HAVE ACCEPTED THE FACT THAT, THE EXPENDITURE CLAIMED WRO NGLY UNDER THE HEAD SOURCING AND COMMISSION IS NOT COMING UNDER TH E PURVIEW OF SECTION 194H. 5. FOR THAT, THE APPLICATION OF SECTION 40(A)(IA) UND ER THE FACTS AND IN THE 2 ITA NO.538/CTK/2013 CIRCUMSTANCES IS NOT CORRECT. HENCE THE IMPUGNED DI SALLOWANCE OF RS.2,97,343.00 IS LIABLE TO BE DELETED IN THE INTER EST OF JUSTICE. 6. FOR THAT, THE LEARNED A.O AS WELL AS THE LEARNED C .I.T(A) HAVE COMMITTED GROSS ERROR OF LAW IN GIVING A CONTRARY F INDING TO THE FACTS ON RECORD FOR WHICH THE IMPUGNED ORDER IS LIABLE TO BE QUASHED IN TOTO. 2 . AT THE OUTSET, LEARNED AR BEFORE US STATED THAT T HE ASSESSEE HAS FILED THE APPEAL BEFORE THE CIT(A), WHICH WAS DELA YED BY MORE THAN FOUR MONTHS. THE ASSESSEE HAS FILED APPLICATION FOR THE CONDONATION OF DELAY BUT THE CIT(A) DID NOT ADMIT THE APPEAL AND T HE APPEAL WAS DISMISSED IN LIMINE . FOR THIS, OUR ATTENTION WAS DRAWN TOWARDS THE CONDONATION OF APPLICATION AS WELL AS THE REASONS F OR CONDONATION OF DELAY TAKEN BY HIM BEFORE THE CIT(A). 3. LEARNED DR SUPPORTED THE ORDER OF THE CIT(A). 4. WE HEARD THE RIVAL SUBMISSIONS AND CONSIDERED THE SAME CAREFULLY ALONG WITH THE ORDERS OF THE TAX AUTHORIT IES BELOW. WE HAVE GONE THROUGH THE REASONS WHICH THE ASSESSEE HAS TAK EN FOR CONDONATION OF DELAY BEFORE THE CIT(A). IN OUR OPIN ION, THE REASONS TAKEN BY THE ASSESSEE FOR CONDONATION OF DELAY IS A PLAUSIBLE ONE AND THE PERSON NATURALLY GET DISTURBED WHENEVER EITHER PARENT GET SEVERELY ILL. WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVE NTED SUFFICIENT CAUSE TO FILE THE APPEAL BEFORE THE CIT(A) IN TIME. WE A CCORDINGLY, CONDONE THE DELAY AND DIRECT THE CIT(A) TO ADMIT THE APPEAL AND RESTORE THE GROUND TAKEN BY THE ASSESSEE BEFORE THE CIT(A) WITH THE DIRECTION THAT THE CIT(A) SHALL DECIDE THE APPEAL ON MERIT IN ACCO RDANCE WITH LAW. 3 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLO WED. ' 1(2 '( ) 3( ) '( 45 3 ITA NO.538/CTK/2013 ORDER PRONOUNCED IN THE OPEN COURT ON THIS 02/05 /2014. 0 ) ./ , 16 72 02/05/2014 / ) - SD/- SD/- ( . . ) (D.T.GARASIA) ( . . ) (P.K.BANSAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; 7 DATED 02/05/2014 % . , . 1 /PKM , . / PS 0 0 0 0 ) )) ) %(8 %(8 %(8 %(8 98 ( 98 ( 98 ( 98 ( / COPY OF THE ORDER FORWARDED TO : 0, 0, 0, 0, / BY ORDER, : :: : / 4 4 4 4 ' ' ' ' ( ASSTT. REGISTRAR) , / ITAT, CUTTACK 1. !$ / THE APPELLANT 2. % &!$ / THE RESPONDENT. 3. ,; ( ) / THE CIT(A), BHUBANESWAR 4. ,; / CIT , BHUBANESWAR 5. 8< %( , , 1,- / DR, ITAT,CUTTACK 6. =- / GUARD FILE. &8( %( //TRUE COPY//