AJIT WIRE INDUSTRIES P. LTD, MUMBAI V. ITO 8(1)(1), MUMBAI

ITA 5462/MUM/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9039 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 06-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUMAR
• Assessee Lawyers: G S PIKALE
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI R.S.PADVEKAR, JM ITA NO.5462/MUM/2010 : ASST.YEAR 2004-2005 M/S.AJIT WIRE INDUSTRIES PRIVATE LIMITED GALA NO.4, SARVODAYA INDL.ESTATE OFF. MAHAKALI CAVES ROAD, ANDHERI(E) MUMBAI 400 093. PA NO.AAACA0960A. VS. THE INCOME TAX OFFICER WARD 8(1)(1) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI G.S.PIKALE RESPONDENT BY : SHRI SHRAVAN KUMAR O R D E R PER R.S.SYAL, AM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 28.5.2010 DISMISSING THE APPEAL AS TIME BARRED FOR ASSESSMENT YEAR 2004-2005. 2. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT PE NALTY ORDER IN THIS CASE WAS PASSED BY THE AO ON 31.03.2009. AS PER THE REQUIREM ENT OF LAW, THE FIRST APPEAL WAS TO BE PREFERRED WITHIN 30 DAYS. ACTUALLY THIS A PPEAL WAS FILED ON 31.08.2009. THE ASSESSEE FILED APPLICATION FOR CONDONATION OF D ELAY BEFORE THE LEARNED CIT(A) STATING THE REASONS , WHO CHOSE TO DISMISS THE APPE AL BY MENTIONING THAT IT WAS TIME BARRED BY 5 MONTHS. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. THE ASSESSEES LETTER DATED 24.08.2005 ADDR ESSED TO THE LEARNED CIT(A) PRAYING FOR THE CONDONATION OF DELAY IS PLACED AT P AGE 23 OF THE PAPER BOOK. IN THIS LETTER IT HAS BEEN MENTIONED THAT SHRI K.D.KAPADIA, MANAGING DIRECTOR OF THE COMPANY WAS LOOKING AFTER THE TAX MATTERS. HE WAS S UFFERING FROM HYPER TENSION AND HEART PROBLEMS AND WAS BEDRIDDEN. IT IS FURTHER MENTIONED THAT THE PENALTY ORDER WAS RECEIVED ON 03.04.2009 AND AT THAT TIME H E WAS SERIOUS ILL. PAGE 25 OF THE ITA NO.5462/MUM/2010 M/S.AJIT WIRE INDUSTRIES PRIVATE LIMITED. 2 PAPER BOOK IS CERTIFICATE ISSUED BY DOCTOR STATING HEALTH DISORDER OF THE MANAGING DIRECTOR, AGED 86 YEARS, WHO WAS ADVISED BED REST FOR AT LEAST SIX MONTHS. THESE FACTS INDICATE THAT THOUGH THE APPEAL WAS FILED BEL ATEDLY BY A PERIOD OF LESS THAN MONTHS (WRONGLY MENTIONED BY CIT(A) AS FIVE MONTHS) , BUT THERE WERE GENUINE REASONS FOR PRESENTING APPEAL BELATEDLY. UNDER THES E CIRCUMSTANCES WE ARE OF THE CONSIDERED OPINION THAT THE DELAY IN FILING THE APP EAL WAS FOR REASONS BEYOND THE CONTROL OF THE ASSESSEE. WE, THEREFORE, CONDONE THE DELAY AND RESTORE THE MATTER TO THE FILE OF THE LEARNED CIT(A) FOR DISPOSING OFF TH E APPEAL ON MERITS AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSE SSEE. 4. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATIST ICAL PURPOSES. ORDER PRONOUNCED ON THIS 7 TH DAY OF JANUARY, 2011. SD/- SD/- (R.S.PADVEKAR) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 7 TH JANUARY, 2011. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XVI, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.