Fatehsinh Mohansinh Chauhan, SILVASSA V. The ACIT.,Cent.Circle-2, Surat

ITA 606/AHD/2010

• Counselvise Citation: 60620514 RSA 2010
• Duration Of Justice: 1 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 03-01-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 23-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: B L YADAV
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI G. C. GUPTA, HONBLE VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO. 606/ AHD/2010 (ASSESSMENT YEAR 2007-08) FATEHSINH MOHANSINH CHAUHAN, HAVELI, SWAMI NARAYAN MARG, SILVASA -396230 UT OF DADRA & NAGAR HAVELI VS. ACIT, CC-2, SURAT PAN/GIR NO. : ABPPC6997C (APPELLANT) .. (RESPONDENT) APPELLANT BY: RESPONDENT BY: SHRI B. L. YADAV, SR. DR DATE OF HEARING: 03.01.2012 DATE OF PRONOUNCEMENT: 03.01.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT (A) II, AHMEDABAD DATED 01.01.2010 FOR THE ASSESSME NT YEAR 2007-08. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: 01. ON APPRECIATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND LAW, THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) HAS ERRED IN NOT CONSIDERING AND REJECTING THE APPLICATION FO R CONDONATION OF DELAY AS FILED BY THE APPELLANT FOR CONDONATION OF DELAY IN FILING THE APPEAL. THE LEARNED COMMISSIONER OF INCOME TAX (APP EALS) MAY KINDLY BE DIRECTED TO ADMIT THE APPEAL AND ADJUDICA TE THE SAME AS PER LAW. I.T.A.NO.606 /AHD/2010 2 02. ALTERNATIVELY AND WITHOUT PREJUDICE TO THE ABOV E ON APPRECIATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND LAW, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE ADMITTED THE APPEAL AFTER CONSIDERING THE REASONS P OINTED OUT BY THE APPELLANT FOR DELAY IN FILING THE APPEAL. THE L EARNED COMMISSIONER OF INCOME TAX (APPEALS) MAY KINDLY BE DIRECTED TO ADMIT THE APPEAL IN THE INTEREST OF JUSTICE AND ADJ UDICATE THE SAME ON MERITS. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. A.R. THAT THIS APPEAL OF THE ASSESSEE HAS BECOME REDUNDANT. HE HAS SUBMI TTED THAT THE A.O. PASSED THE ASSESSMENT ORDER U/S 143(3) ON 30.12.200 8. LD. CIT (A) VIDE ORDER DATED 07.08.2009, DECIDED THE APPEAL OF THE A SSESSEE HOLDING THAT IT CANNOT BE ADMITTED U/S 249(4) (A) AS THE ASSESSEE H AS NOT PAID FULLY THE ADMITTED TAX. HE FURTHER SUBMITTED THAT AFTER MAKI NG FULL PAYMENT OF ADVANCE TAX, THE ASSESSEE AGAIN FILED APPEAL BEFORE LD. CIT (A) ON 06.10.2009 FOR CONDONING THE DELAY BUT LD. CIT (A) VIDE ORDER DATED 01.01.2010 I.E. THE IMPUGNED ORDER DECLINED TO COND ONE THE DELAY IN FILING THE APPEAL AND AGAINST THIS ORDER OF LD. CIT (A), THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE BEFORE THE TRIBUNAL. HE FURTHER STATED THAT AGAINST THE EARLIER ORDER OF LD. CIT (A) DATED 07.0 8.2009 ALSO, THE APPEAL WAS FILED BY THE ASSESSEE BEFORE THE TRIBUNAL AND T HIS APPEAL OF THE ASSESSEE WAS DECIDED BY THE TRIBUNAL IN I.T.A.NO. 2 730/AHD/2009 DATED 07.09.2011. HE SUBMITTED A COPY OF THE TRIBUNAL OR DER AND POINTED OUT THAT AS PER THIS TRIBUNAL ORDER, THE MATTER WAS RES TORED BACK TO THE FILE OF LD. CIT(A) FOR A DECISION ON MERIT AND IN VIEW OF T HIS FACT THAT ADMITTED TAX WAS PAID BY THE ASSESSEE ALTHOUGH BELATEDLY. I T IS SUBMITTED THAT UNDER THESE FACTS, THE PRESENT APPEAL OF THE ASSESS EE HAS BECOME REDUNDANT. I.T.A.NO.606 /AHD/2010 3 3. AFTER CONSIDERING THE ABOVE SUBMISSIONS OF THE L D. A.R., WE FIND THAT THE APPEAL OF THE ASSESSEE HAS BECOME REDUNDAN T AND HENCE, THE SAME IS DISMISSED AS REDUNDANT. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED HEREINABOVE. SD/- (G. C. GUPTA) (A. K. GARODIA) VICE PRESIDNET ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR, ITAT, AHMEDABAD 1. DATE OF DICTATION 03.01.2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 03.01.2012.OTHER MEMBER 03.01.2012 . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 03/01/2012 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .