R.Ravichandran, Kancheepuram V. ACIT, CHENNAI

ITA 54/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58145 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 10-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M N MOORTHY NA IK
• Assessee Lawyers: N DEVANATHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A. NO. 54/MDS/2012 A.Y. 2002-03 ASSESSEE BY : SHRI N. DEVAN ATHAN, ADVOCATE DEPARTMENT BY : SHRI M.N. MOORTHY NA IK, JCIT, DR DATE OF HEARING : 15.03.2012 DATE OF PRONOUNCEMENT : 15.03.2012 O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : ITA NO. 54/MDS/2012 IS AN APPEAL FILED BY THE ASS ESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX(A) - I, CHENNAI IN APPEAL NO. 66/10-11 DATED 19.10.2011 FOR ASSESSMENT YEAR 2002-03. R. RAVICHANDRAN 87, KAMARAJAR STREET KANCHEEPURAM 631 501 PAN NO. AABPR 3115 Q (APPELLANT) VS. ASSTT. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE (I) (III) CHENNAI 600 034. (RESPONDENT) 2 2. SHRI N. DEVANATHAN, ADVOCATE, REPRESENTED ON BEH ALF OF THE ASSESSEE AND SHRI M.N. MOORTHY NAIK, CIT, D.R. REPR ESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY THE LD. A.R. THAT THE LD. CI T(A) DISMISSED THE ASSESSEES APPEAL WITHOUT CONDONING THE DELAY O F 937 DAYS. IT WAS THE SUBMISSION THAT THE ASSESSEE WAS NOT WELL D URING THE PERIOD WHEN THE ASSESSEE HAD RECEIVED THE ASSESSMENT ORDER . THE ASSESSEE HAD ALSO PRODUCED MEDICAL CERTIFICATE, WHI CH WAS NOT DISBELIEVED. IT WAS THE SUBMISSION THAT IN 2008 DE CEMBER, DUE TO FIRE, THE ASSESSEE HAD ALSO SUFFERED SUBSTANTIAL LO SSES. IT WAS THE SUBMISSION THAT THE DELAY IN FILING THE APPEAL MAY BE CONDONED AND THE LD. CIT(A) DIRECTED TO DISPOSE THE APPEAL ON ME RITS. 4. IN REPLY, THE LD. D.R. VEHEMENTLY SUPPORTED THE ORDER OF THE LD. CIT(A). IT WAS THE SUBMISSION THAT THE DELAY W AS OF NEARLY TWO AND A HALF YEARS. IT WAS THE SUBMISSION THAT THE A SSESSEE HAS NOT GIVEN SATISFACTORY AND SUFFICIENT CAUSE FOR CONDONI NG THE DELAY. IT 3 WAS THE SUBMISSION THAT THE ORDER OF THE LD. CIT(A) WAS LIABLE TO BE UPHELD. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS. THE ASSESS EE, IT IS NOTICED THAT, HAS FILED MEDICAL CERTIFICATE BEFORE THE LD. CIT(A) FOR CONDONING THE DELAY. THIS MEDICAL CERTIFICATE FILE D BY THE ASSESSEE HAS NOT BEEN DISPROVED OR SHOWN TO BE WRONG. IN AN Y CASE, NO ASSESSEE WOULD BENEFIT IN DELAYING FILING OF HIS AP PEAL OR IN PROTRACTING ITS LITIGATION. HEALTH REASONS MUST B E CONSIDERED AS A SUFFICIENT CAUSE FOR DELAY IN FILING THE APPEAL. O NE MAY ALSO KEEP IN MIND THAT UNDER THE EMPLOYEES PROVISIONS, IT IS CO MPULSORY FOR AN EMPLOYER TO GRANT AN EMPLOYEE REST AND RECREATION. LAW RECOGNIZES THAT HEALTH IS AN IMPORTANT FACTOR. IN THE CIRCUMS TANCES, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE DID HAVE JUST IFIABLE REASONS WHICH WERE SUFFICIENT FOR CONDONING THE DELAY IN FI LING THE APPEAL. IN THE CIRCUMSTANCES THE LD. CIT(A) IS DIRECTED TO CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) AND DISP OSE OF THE APPEAL ON MERITS. THE ASSESSEE SHALL PAY A COST OF RS. 5, 000/- [RUPEES FIVE THOUSAND ONLY] WITHIN TWO WEEKS TO THE MADRAS SOCIE TY FOR 4 PROTECTION OF CHILDREN, NEW NO. 891, OLD NO. 288, T HIRUVOTTRIYUR, CHENNAI 600 021. THE ASSESSEE SHALL PRODUCE THE RE CEIPT OF HAVING PAID THIS AMOUNT OF RS. 5,000/- TO THE SAID SOCIETY BEFORE THE LD. CIT(A) WHO SHALL THEN PROCEED TO DISPOSE OF THE APP EAL OF THE ASSESSEE ON MERITS AFTER CONDONING THE DELAY IN FIL ING THE APPEAL. IF THE ASSESSEE DOES NOT PRODUCE THE SAID RECEIPT FOR HAVING PAID THE AMOUNT OF RS. 5,000/- TO THE SAID SOCIETY BEFORE TH E DATE OF HEARING FIXED BY THE LD. CIT(A), THIS ORDER SHALL STAND REV ERSED AND THE ORDER OF THE LD. CIT(A) CONFIRMED. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 15 TH MARCH, 2012. SD/- SD/- (N.S. SAINI) (GEORGE MATHA N) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 15 TH MARCH, 2012. VL COPY TO: (1) APPELLANT (2) RES PONDENT (3) CIT(A), CHENNAI (4) CIT, CHENNAI (5) D.R. (6) GUARD FILE