Shri Punit P Padalia, PORBANDAR V. The Income Tax Officer, Ward-2(4), PORBANDAR

ITA 61/RJT/2011

• Counselvise Citation: 6124914 RSA 2011
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-12-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 25-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT. BEFORE SHRI T. K. SHARMA (JM) AND SHRI A. L. GEHL OT AM). ITA NO. 61/RJT/2011. (ASSESSMENT YEAR 2001-02) SHRI PUNIT P. PADALIA, VS. THE I.T.O ., PROP.OF MUNJAL TRANSPORT, WARD-2(4), PORBANDAR. HOTEL KAVERI BUILDING, M.G. ROAD, PORBANDAR. PAN:AABFM6810M.. (APPELLANT) (RESP ONDENT) REVENUE BY : SHRI M. K. SINGH, D. R. ASSESSEE BY : SHRI J. C. RANPURA, C.A.. DATE PF HEARING : 20-12-2011. DATE OF PRONOUNCEMENT : 06-01-2012. O R D E R. PER A. L. GEHLOT (A.M.) : THIS APPEAL BY ASSESSEE IS FILED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), JAMN AGAR DATED 22-01-2010 FOR ASSESSMENT YEAR 2001-02. 2. THIS APPEAL IS FILED LATE BY 340 DAYS. 3. THE GROUNDS RAISED BY THE ASSESSEE IN THE APPEAL ARE REPRODUCED AS UNDER:- (1) THE GROUNDS OF APPEAL MENTIONED HEREINUNDER ARE WITHOUT PREJUDICE TO ONE ANOTHER. (2) THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS ), JAMNAGAR [HEREINAFTER REFERRED TO AS THE CIT(A) WAS NOT JUST IFIED IN DISMISSING THE APPEAL EX-PARTE ON THE GROUND OF NON-PROSECUTIO N. (3) THE LEARNED CIT(A) ERRED ON FACTS AS ALSO IN LA W IN CONFIRMING DISALLOWANCE OF RS.6,92,494/- BEING BULLDOZER HIRE CHARGES PAID TO SHRI DINESH C. PATEL. THE DISALLOWANCE MAY KINDLY BE DELETED. ITA 61-RJT-2011. A.Y. 2001-02. 2 4. THE ASSESSEE PRAYS FOR CONDONATION OF DELAY ON T HE GROUND THAT ASSESSEES AUNTY WAS SUFFERING FROM DISEASE FOR SEV ERAL MONTHS AND ULTIMATELY, SHE DIED. THE ASSESSEE WAS TO ATTEND THE HOSPITAL AND HER AUNTY. 5. AFTER HEARING THE LD. D.R., WE CONDONE THE DELAY IN FILING THE APPEAL. 6. THE BRIEF FACTS OF THE CASE ARE THAT IN FIRST RO UND OF LITIGATION, THE ITAT VIDE ITA NO.757/RJT/2005 DATED 05-06-2006 SET-ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER TO THE FILE OF AO TO DECIDE THE ISSUE AF RESH IN VIEW OF THE EVIDENCES PRODUCED BEFORE THE CIT(A). THE ASSESSEE TAKEN ADD ITIONAL GROUND BEFORE CIT(A) IN RESPECT OF DISALLOWANCE OF RS.7,83,717/- ON ACCOUNT OF BULLDOZER HIRE CHARGES PAID TO SHRI DINESH C. PATEL. IN ORIGINAL ASSESSMENT, DISALLOWANCE WAS MADE FOR HIRE CHARGES INCOME OF RS.7,83,717/-. HOWE VER, THE BULLDOZER HIRE CHARGES EXPENSE OF THE ALLEGED PERIOD WAS RS.6,92,4 94/-. THE AO REPEATED THE ADDITION OF RS.6,92,494/- INSTEAD OF RS.7,83,717/- . THE CIT(A) CONFIRMED THE ORDER OF THE AO. THE CIT(A) HAS DECIDED THE APPEAL EX-PARTE WITHOUT PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ORDER OF CIT(A) IS NOT IN ACCORDANCE WITH SECTION 50(6) OF THE ACT. 7. AFTER HEARING THE LD. D.R., WE FIND THAT IT WILL BE FAIR AND REASONABLE IF THE MATTER IS SENDING BACK TO THE FILE OF THE CIT(A) WI TH A DIRECTION TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER PROVIDING REASO NABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06-01-2012. SD/- SD/- ( T. K. SHARMA ), ( A. L. GEHLOT ), JUDICIAL MEMBER. ACCOUNTANT MEMBER. RAJKOT. DATED: 06-01-2012. ITA 61-RJT-2011. A.Y. 2001-02. 3 NVA/ COPY TO:- 1.SHRI PUNIT P. PADALIA, PROP. OF MUNJAL TRANSPORT, PORBANDAR.. 2.THE I.T.O., WARD-2(4), PORBANDAR. 3.THE C.I.T.(A)-II, RAJKOT. 4.THE C.I.T., RAJKOT. 5.THE D.R., ITAT, RAJKOT. TRUE COPY. BY ORDER, ASSTT. REGISTRAR, ITAT,RAJKOT.