Shri Gaurav Sharma, Jaipur, Jaipur V. ITO Ward-7(2), Jaipur, Ward-7(2), Jaipur

ITA 552/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3779 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 18-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 552/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2009-10 SHRI GAURAV SHARMA, 178, AJMER ROAD, NIRMAN NAGAR E, JAIPUR- 302019 CUKE VS. ITO WARD -7(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ARHPS9432J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. MUKESH KHANDELWAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/03/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 03/03/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-3, JAIPUR DATED 13.03.2019 WHEREIN THE ASSESSEE HAS TA KEN THE FOLLOWING GROUNDS OF APPEAL:- 1. THAT UNDER THE FACTS AND CIRCUMSTANCES OF THE C ASE THE LD. CIT (A) HAS ERRED SERIOUSLY IN DISMISSING THE APPEAL BY NOT CONDONING THE DELAY OCCURRED IN FILLING THE APPEAL. 2. THAT UNDER THE FACTS AND CIRCUMSTANCES OF THE CA SE, THE ASSESSMENT ORDER IS LIABLE TO BE CANCELLED AS THE S AME HAS BEEN PASSED WITHOUT JURISDICTION AND EVEN THE REOPENING HAS BEE N DONE BY THE OFFICER WHO WAS NOT HAVING JURISDICTION OVER THE CASE. 3. THAT UNDER THE FACTS AND CIRCUMSTANCES OF THE C ASE, WHOLE ASSESSMENT PROCEEDINGS ARE LIABLE TO BE QUASHED AND THE ORDER IS LIABLE TO BE CANCELLED AS THE REASONS FOR REOPENING HAVE B EEN RECORDED WITHOUT CONSIDERING THE ORIGINAL RETURN FILED BY THE APPELL ANT WHEREIN THE ITA NO. 552/JP/2019 SHRI GAURAV SHARMA, JAIPUR VS. ITO, JAIPUR 2 TRANSACTION OF SALE OF IMMOVEABLE PROPERTY HAD ALRE ADY BEEN DISCLOSED BY THE APPELLANT. 2. IN GROUND NO. 1, THE ASSESSEE HAS CHALLENGED THE ACTION OF THE LD. CIT(A) IN NOT CONDONING THE DELAY IN FILING THE APP EAL. IN THIS REGARD, THE LD. AR SUBMITTED THAT DUE TO ILL HEALTH OF THE ASSEESSE, H E COULD NOT GET IN TOUCH WITH HIS COUNSEL AND TO INSTRUCT HIM TO FILE THE APPEAL BEFORE THE LD. CIT(A) AND ONCE HE RECOVERED, HE GOT IN TOUCH WITH HIS COUNSEL AND THE APPEAL WAS FILED ON 04.07.2017, HOWEVER, WITH A DELAY OF AROUND 169 DAYS. IN SUPPORT, OUR REFERENCE WAS DRAWN TO THE MEDICAL CERTIFICATES ISS UED BY THE REGISTERED MEDICAL PRACTITIONER FOR THE PERIOD 01.01.2017 AND 30.01.2017. IT WAS ACCORDINGLY SUBMITTED THAT AS THE ASSESSEE WAS PREV ENTED BY REASONABLE CAUSE, IN THE INTEREST OF EQUITY AND NATURAL JUSTIC E, THE DELAY IN FILING THE APPEAL BEFORE THE LD CIT(A) MAY BE CONDONED AND THE MATTER MAY BE HEARD ON MERITS. 3. PER CONTRA, THE LD. DR SUBMITTED THAT THERE IS A SUBSTANTIAL DELAY OF 169 DAYS IN FILING THE APPEAL BEFORE THE LD. CIT(A) AND THE ASSESSEE HAS NOT SUBMITTED ANY EVIDENCE IN SUPPORT OF HIS MEDICAL CO NDITION BEFORE THE LD CIT(A) AND IT IS ONLY NOW THAT THE MEDICAL CERTIFICATES HA VE BEEN SUBMITTED. IT WAS SUBMITTED THAT EVEN ON PERUSAL OF MEDICAL CERTIFICA TES, IT IS NOTICED THAT THE ASSESSEE WAS SUFFERING FROM BACKACHE AND IT CANNOT BE SAID THAT DUE TO BACKACHE, HE COULDNT REACH OUT TO HIS COUNSEL TO I NSTRUCT THE LATTER IN FILING THE APPEAL IN TIME. IT WAS ACCORDINGLY SUBMITTED THAT THE APPEAL HAS BEEN RIGHTLY REJECTED BY THE LD. CIT(A) AT THE ADMISSION STAGE I N ABSENCE OF ANY REASONABLE CAUSE SUBMITTED BY THE ASSESSEE IN FILING THE APPEA L WITH THE DELAY OF 169 DAYS. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOT IN DISPUTE THAT THE APPEAL HAS BEEN FILED WITH A DELAY OF 169 DAYS BEFORE THE LD. CIT(A). HOWEVER, IN ABSENCE OF THE REQUISITE MEDICAL ITA NO. 552/JP/2019 SHRI GAURAV SHARMA, JAIPUR VS. ITO, JAIPUR 3 CERTIFICATE, HE HAS DECIDED NOT TO CONDONE THE DELA Y AND THE APPEAL HAS BEEN DISMISSED AT THE ADMISSION STAGE. BEFORE US, THE L D. AR HAS SUBMITTED THE MEDICAL CERTIFICATES IN SUPPORT OF ILL HEALTH OF TH E ASSESSEE. CONSIDERING THE SUBMISSIONS OF THE ASSESSEE, WE FIND THAT THERE EXI ST A REASONABLE CAUSE IN NOT FILING THE APPEAL IN TIME BEFORE THE LD CIT(A) AND THE DELAY IN FILING THE APPEAL IS HEREBY CONDONED. 5. GIVEN THAT THE APPEAL WAS DISMISSED BY THE LD CI T(A) AT THE ADMISSION STAGE AND THUS, NO OCCASION TO RECORD FINDINGS ON M ERITS, WE ARE UNABLE TO DECIDE THE MATTER ON MERITS AT THIS STAGE AND ONLY COURSE OF ACTION IS TO SET- ASIDE THE MATTER TO THE FILE OF THE LD CIT(A). THE REFORE, THE CONTENTION OF THE LD AR THAT THE MATTER MAY BE HEARD ON MERIT CANNOT BE ACCEPTED, HOWEVER, IT SHALL BE OPEN FOR HIM TO RAISE ALL THE CONTENTIONS BEFORE THE LD CIT(A). THE MATTER IS ACCORDINGLY SET ASIDE TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY TO THE ASSESSEE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 03/03/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/03/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI GAURAV SHARMA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-7(2), JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) ITA NO. 552/JP/2019 SHRI GAURAV SHARMA, JAIPUR VS. ITO, JAIPUR 4 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 552/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR ITA NO. 552/JP/2019 SHRI GAURAV SHARMA, JAIPUR VS. ITO, JAIPUR 5 ITA NO. 552/JP/2019 SHRI GAURAV SHARMA, JAIPUR VS. 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