MSD Corporate Advisors Ltd., Kolkata V. DCIT, Circle-1(1), Bhubaneswar

ITA 56/CTK/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3591 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 13-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: LAXMIDHAR SAHOO
• Keywords: Principle of natural justice; Reasonable cause; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 56 /CTK/201 8 ASSESSMENT YEAR : 201 3 - 2014 M/S. MSD CORPORATE ADVISORS LTD., 5, GARSTIN PLACE, 1 ST FLOOR, KOLKATA - 700001 VS. DCIT, CIRCLE - 1(1), BHUBANESWAR, PAN/GIR NO. AACCB 2906 K (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI LAXMIDHAR SAHOO, AR REVENUE BY : SHRI SU BH ENDU DATTA , DR DATE OF HEARING : 20 /0 8 / 2018 DATE OF PRONOUNCEMENT : 20 /0 8 / 2018 O R D E R PER N.S.SAINI, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - 1, BHUBANESWAR DATED 2 2.11.2017 FOR THE ASSESSMENT YEAR 2013 - 2014. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. FOR THAT THE ASSESSMENT ORDER DATED. 22.03.2016 PASSED BY THE LD ASSESSING OFFICER AND ORDER DATED 22.11.2017 OF CIT (APPEALS) ARE VOID AB INITIO, AGAINST THE NATURAL JUSTICE, UNJUSTIFIED, ERRONEOUS, ARBITRARY, CONTRARY TO FACT, BAD IN LAW , WITHOUT JURISDICTION AND /OR IN EXCESS OF JURISDICTION AND LEGALLY UNTENABLE. 2. ON THE FACTS AND THE CIRCUMSTANCES OF THE CASE, THE LD. CIT (A) IS NOT JUSTIFIED IN LAW AS WELL AS IN FACTS IN REJECTING THE CONDONATION OF DELAY FOR ELEVEN DAYS AS PRAYED FOR, IN DISMISSING 2 ITA NO. 56/CTK/2018 ASSESSMENT YEAR : 2013 - 2014 THE APPEAL AS NOT ADMITTED, ALTHOUGH THE MATTER IN THE APPEAL WAS HEARD IN DETAILS ON 23.08.17, 07.09.17 AND 15.11.17 AND WITHOUT FURTHER OPPORTUNITY TO ASSESSEE FOR RECTIFICATION OF DEFECTS IF ANY, 3. ON THE FACTS AND THE CIRCUMST ANCES OF THE CASE, THE LD. CIT (A) IS NOT JUSTIFIED IN LAW AS WELL AS IN FACTS IN REJECTING THE CONDONATION OF THE DELAY FOR ELEVEN DAYS AS PRAYED FOR, THERE BY DISMISSING THE APPEAL AS NOT ADMITTED, ALTHOUGH THE REASON FOR DELAY WAS EXPLAINED TO HIM IN DE TAILS STATING THAT SRI D K SINGH, DIRECTOR OF THE COMPANY WHO HAS SIGNED FOR THE APPELLANT WAS OUT OF STATION FOR 30 DAYS DUE TO SAD DEMISE OF HIS FATHER. THE LD. CIT (A) HAS NEVER ASKED FOR SUBMISSION OF ANY PROOF FOR THE SAME. 4. THAT THE APPELLANT CR AVES LEAVE TO ADD TO SUPPLEMENT MODIFY THE GROUNDS HEREIN ABOVE BEFORE OR AT THE TIME OF HEARING OF THE APPEAL &/OR BEFORE. 3. THE FACTS IN BRIEF ARE THAT THE ASSESSING OFFICER COMPLETED THE ASSESSMENT U/S.143(3) OF THE ACT DETERMINING THE TOTAL INCOME AT RS.12,74,963/ - AFTER MAKING CERTAIN ADDITIONS AND BEFORE SET OFF OF BROUGHT FORWARDED LOSSES OF EARLIER YEARS AND AFTER SET OFF OF BROUGHT FORWARD LOSSES, THE TOTAL INCOME WAS ASSESSED AT RS. NIL. 4. BEING AGGRIEVED, THE ASSESSEE FILED APPEAL BEFORE THE CIT(A), WHICH WAS BARRED BY LIMITATION OF 11 DAYS. THE ASSESSEE ALSO FILED CONDONATION PETITION ALONGWITH AFFIDAVIT FOR CONDONING THE DELAY STATING THEREIN THAT THE ASSESSEE WAS OUT OF STATION ON URGENT FAMILY COMMITMENTS. HOWEVER, THE CIT(A) REJECTED T HE CONDONATION PETITION ON THE GROUND THAT THE ASSESSEE HAS FAILED TO SHOW ANY REASONABLE CAUSE FOR THE DELAY IN FILING THE APPEAL AND DISMISSED THE APPEAL WITHOUT GOING INTO THE MERITS OF THE APPEAL. 3 ITA NO. 56/CTK/2018 ASSESSMENT YEAR : 2013 - 2014 5. HENCE, THE ASSESSEE HAS FILED THE APPEAL BEFORE THE TRIBUNAL. 6. BEFORE US, LD A.R. OF THE ASSESSEE SUBMITTED THAT THE CIT(A) WAS NOT JUSTIFIED IN NOT CONDONING THE DELAY IN FILING THE APPEAL AND DISMISSED THE APPEAL WITHOUT CONSIDERING THE MERITS OF THE CASE. HE PRAYED THAT THE CIT(A) BE DIRECTED TO CONDO NE THE DELAY AND DECIDE THE APPEAL ON MERITS. 7. LD D.R. SUPPORTED THE ORDER OF THE CIT(A). 8. AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSING THE ORDERS OF LOWER AUTHORITIES, WE FIND THAT THE ASSESSEE HAD FILED THE APPEAL BEFORE THE CIT(A) LATE BY 11 DAY S. THE GROUND TAKEN FOR CONDONING THE DELAY WAS THAT THE ASSESSEE WAS OUT OF STATION ON URGENT FAMILY COMMITMENTS. TO SUPPORT ITS STAND, THE ASSESSEE HAS FILED AN AFFIDAVIT ALONGWITH THE CONDONATION PETITION . ON PERUSAL OF THE CONDONATION PETITION ALONG WITH AFFIDAVIT, WE ARE OF THE VIEW THAT THE REASONS GIVEN BY THE A SSESSEE FOR THE DELAY IN FILING THE APPEAL TO BE REASONABLE AND, ACCORDINGLY , DIRECT THE LD. CIT(A) TO CONDONE THE DELAY IN FILING OF THE APPEAL BEFORE HIM AND DECIDE THE APPEAL ON MERITS AF TER ALLOWING REASONABLE AND PROPER OPPORTUNITIES TO THE ASSESSEE. THE GROUNDS TAKEN BY THE ASSESSEE, ARE, THEREFORE, ALLOWED FOR STATISTICAL PURPOSE. 4 ITA NO. 56/CTK/2018 ASSESSMENT YEAR : 2013 - 2014 9. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 20 /0 8 /2018. S D/ - SD/ - ( PAVAN KUMAR GADALE) ( N.S SAINI) JUDICIALMEMBER A CCOUNTANT MEMBER CUTTACK; DATED 20 /0 8 /2018 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR. PVT. SECRETARY, ITAT, CUTTACK 1. THE APPELLANT : M/S. MSD CORPORATE ADVISORS LTD., 5, GARSTIN PLACE, 1 ST FLOOR, KOLKATA - 700001 2. THE RESPONDENT. DCIT, CIRCLE - 1(1), BHUBANESWAR 3. THE CIT(A) - 1, BHUBANESWAR 4. PR.CIT - 1, BHUBANESWAR 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//