Aashid Sawjani, Gurgaon V. ITO, Ward-1(1), Gurgaon

ITA 5421/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4172 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 20-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRAKASH SINHA; SACHIN SINHA CAS
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.5421/DEL/2018 ASSESSMENT YEAR: 2014-15 AASHID SAWJANI, C/O PRAKASH SACHIN & CO., 13-D, 13 TH FLOOR, ATMA RAM HOUSE, 1, TOLSTOY MARG, BARAKHAMBA ROAD, NEW DELHI. PAN: BIJPS0021D VS. ITO, WARD-1(1), GURGAON. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRAKASH SINHA & SHRI SACHIN SINHA, CAS REVENUE BY : SHRI AMIT JAIN, SR.DR DATE OF HEARING : 12.03.2019 DATE OF PRONOUNCEMENT : 13.03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 11 TH JUNE, 2018 OF THE CIT(A)-1, GURGAON, RELATING TO ASSESSMENT YEAR 2014-15. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE ORDER OF THE CIT(A) IN DISMISSING THE APPEAL FILED BY THE ASSESSEE DUE TO DELAY IN FILING THE APPEAL BY 118 DAYS. ITA NO.5421/DEL/2018 2 3. FACTS OF THE CASE, IN BRIEF, ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME ON 25 TH SEPTEMBER, 2014 DECLARING NIL INCOME. THE ASSESSI NG OFFICER IN THE ORDER PASSED U/S 143(3) ON 30.11.201 6 DETERMINED THE TOTAL INCOME AT RS.9,71,598/- WHEREIN HE MADE AN ADDITION OF RS.54, 320/- BEING 20% OF THE EXPENSES CLAIMED OUT OF PROFESSIONAL RECEIPTS. SIMILARLY, T HE ASSESSING OFFICER MADE AN ADDITION OF RS.4,92,532/- BEING INTEREST CLAIMED BY THE ASSESSEE AS EXEMPT ON NRE DEPOSIT AND RS.2,96,453/- BEING SHORT-TERM CAPITAL GAIN ARISING OUT OF SALE OF MUTUAL FUNDS. THE ASSESSEE FILED AN APPEAL BEFORE THE CIT (A). HOWEVER, SINCE THERE WAS A DELAY IN FILING THE APPEAL BY 118 DAYS, THE LD.CIT( A) DID NOT CONDONE THE DELAY IN FILING THE APPEAL AND DISMISSED THE APPEAL AS NOT B EING MAINTAINABLE. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. THE LD. COUNSEL FOR THE ASSESSEE, REFERRING TO T HE CONTENTS OF THE CONDONATION PETITION ALONG WITH THE AFFIDAVIT FILED, DREW THE A TTENTION OF THE BENCH TO THE CONTENTS OF THE SAME AND SUBMITTED THAT THERE WAS NO INTENTI ON ON THE PART OF THE ASSESSEE TO FILE THE APPEAL BELATEDLY. HE SUBMITTED THAT DUE TO THE INACTION ON THE PART OF THE THEN COUNSEL OF THE ASSESSEE THE APPEAL COULD NOT BE FIL ED IN TIME. SINCE THE ASSESSEE WAS A NON-RESIDENT AT THAT TIME AND HE WAS MOSTLY OUT OF STATION, THERE WAS A DELAY IN FILING THE APPEAL. IT HAS BEEN DECIDED IN VARIOUS DECISION S THAT WHEN SUBSTANTIAL JUSTICE AND TECHNICAL CONSIDERATIONS ARE PITTED AGAINST EACH OT HER, CAUSE OF SUBSTANTIAL JUSTICE DESERVES TO BE PREFERRED FOR, THE OTHER SIDE CANNOT CLAIM TO HAVE VESTED RIGHT IN ITA NO.5421/DEL/2018 3 INJUSTICE BEING DONE BECAUSE OF A NON-DELIBERATE DE LAY. IN THIS VIEW OF THE MATTER, I DIRECT THE LD.CIT(A) TO CONDONE THE DELAY AND DECID E THE APPEAL ON MERIT. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY, ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 3.03.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED:13 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI