Sion Assembly Church, , Vijayawada V. The Income Tax Officer (Exemption) , Rajahmundry

ITA 62/VIZ/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0439 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 15-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Reasonable cause; Condonation of delay
• Section: 13; 22

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (THROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) , . . , BEFORE SHRI N.K.CHOUDHRY, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I.T. A.NO. 62 /VIZ/201 9 ( / ASS ESSMEN T YEAR: 20 12 - 13 ) M/S SION ASSEMBLY CHURCH D.NO.77 - 161 - 34, LAKSHMINAGAR AJITSINGH NAGAR VIJAYAWADA [PAN : A AEAS6253Q ] VS. INCOME TAX OFFICER (EXEMPTION) RAJAMAHENDRAVARAM ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N.HARI, AR / RESPONDENT BY : SMT.SUMAN MALIK, DR / DATE OF HEARING : 22.12.2020 /DATE OF PRONOUNCEMENT : 22 .12.2020 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : TH I S APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] , RAJAMAHENDRAVARAM IN ITANO.10 327(0092) /201 5 - 1 6 /CIT(A)/RJY DATED 1 8 .0 7 .2 01 8 FOR THE ASSESSMENT YEAR (A.Y.) 20 12 - 13 . CONDONATION OF DELAY 1.1. IN THIS CASE, THE APPEAL ORDER OF THE LD.CIT(A) WAS SERVED TO THE ASSESSEE ON 10.09.2018 AND THE APPEAL WAS FILED BEFORE THE TRIBUNAL ON 2 I.T.A. NO .62 /VIZ/2019, A.Y.20 12 - 13 M/S SION ASSEMBLY CHURCH, VIJAYAWADA 15.02.2019 AND THUS THERE WAS A DELAY OF 98 DAYS IN FILING THE APPEAL. THE ASSESSEE EXPLAINED THE REASONS IN THE PETITION FOR CONDONATION OF D ELAY AS UNDER : SRI Y.RAJENDRA KUMAR IS THE PRESIDENT OF THE APPELLANT CHURCH AND LOOKS AFTER THE AFFAIRS OF THE APPELLANT CHURCH. HE LEFT TO USA ON 07.09.2018. AS SUCH, HE WAS NOT IN THE COUNTRY AT THE TIME WHEN THE APPELLATE ORDER OF THE LEARNED CIT(A) WAS SERVED. SRI Y. RAJENDRA KUMAR RETURNED TO INDIA (HYDERABAD) ON 14.11.2018. DURING THE SECOND WEEK OF FEBRUARY, SRI Y. RAJENDRA KUMAR RECEIVED A PHONE CALL FROM THE INCOME TAX OFFICER REMINDING HIM ABOUT THE PENDING DUES AND DURING THE DISCUSSION ONLY SRI Y. RAJENDRA KUMAR CAME TO KNOW THAT THE APPEAL WAS DISMISSED. IN THE SUBSEQU ENT ENQUIRIES HE CAME TO KNOW THAT THE ORDER OF THE LEARNED CIT(A) WAS DISPATCHED TO THE ADDRESS OF THE APPELLANT CHURCH WHICH WAS ALSO HIS RESIDENCE AND THAT HIS WIFE RECEIVED THE ORDER. HE MADE A THOROUGH SEARCH IN HIS HOUSE AND FOUND THE ORDER IN THE PO STAL COVER WHICH WAS NOT OPENED. SRI Y. RAJENDRA KUMAR IMMEDIATELY APPROACHED HIS AUDITOR FOR FURTHER ACTION. WITHOUT ANY FURTHER LOSS OF TIME, NECESSARY STEPS WERE TAKEN AND THE APPEAL COULD BE FILED BEFORE THE HON BLE ITAT ON 15.02.2019. THE DELAY IN F ILING THE APPEAL IS DUE TO THE REASONS EXPLAINED ABOVE AND WHICH WERE BEYOND THE CONTROL OF THE APPELLANT. THE DELAY IS NEITHER INTENTIONAL NOR DELIBERATE. HENCE, IT IS RESPECTFULLY PRAYED THAT THE SAID DELAY OF 98 DAYS IN FILING THE APPEAL MAY KINDLY BE C ONDONED AND APPROPRIATE ORDERS MAY KINDLY BE PASSED IN THE INTERESTS OF RENDERING SUBSTANTIAL JUSTICE. 2. DURING THE APPEAL HEARING , THE LD.AR SUBMITTED THAT THE ASSESSEE COULD NOT FILE THE APPEAL DUE TO HIS TOUR AT ABROAD AND THE FACT THAT THE APPELLATE ORDER WAS SERVED TO HIS WIFE, WAS N OT IN HIS NOTICE TILL SUCH TIME, THE INCOME TAX OFFICER DEMANDED THE PAYMENT OF DUES. NO SOONER, HE CAME TO KNOW THE PASSING OF THE APPELLATE ORDER, HE CONTACTED THE ADVOCATE, FILED THE APPEAL AND SUBMITTED THAT THERE WA S NO MALAFIDE INTENTION OR NEGLIGENCE IN FILING THE APPEAL . THE LD.AR FURTHER SUBMITTED 3 I.T.A. NO .62 /VIZ/2019, A.Y.20 12 - 13 M/S SION ASSEMBLY CHURCH, VIJAYAWADA THAT THE ASSESSEE ALSO INTENDED TO SETTLE THE ISSUE THROUGH VIVAD SE VISHWAS SCHEME, THEREFORE REQUESTED TO CONDONE THE DELAY AND ADMIT THE APPEAL. 3. THE LD.DR OPPOS ED FOR CONDONING THE DELAY. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE EXPLANATION AND THE AFFIDAVIT SUBMITTED BY THE ASSESSEE. ON GOING THROUGH THE REASONS, WE FIND THAT THERE IS SUFFICIENT AND REASONABLE CAUSE FOR FILING THE APPEAL BELATEDLY AND THE ASSESSEE IS NOT GOING TO GET ANY BENEFIT OUT OF FILING THE APPEAL BELATEDLY. THE ASSESSEE IS A TRUST AND THE DEMAND IS OUTSTANDING IN THIS CASE . IF THE DELAY IS NOT CONDONED THE ASSESSEE IS GOING TO SUFFER FINANCIAL IN JURY WHICH MAY CAUSE INJUSTICE , THEREFORE IN THE INTEREST OF JUSTICE, WE WE CONDONE THE DELAY AND ADMIT THE APPEAL . THE CASE IS POSTED FOR HEARING ON 22.02.2021. SINCE THE DATE IS PRONOUNCED IN THE OPEN VIRTUAL COURT, NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED TO BOTH THE PARTIES. 5. IN THE RE SULT, THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. 4 I.T.A. NO .62 /VIZ/2019, A.Y.20 12 - 13 M/S SION ASSEMBLY CHURCH, VIJAYAWADA ORDER PRONOUNCED IN THE OPEN COURT ON 2 2 N D DECEMBER, 2020. S D / - S D / - ( ) ( . . ) ( N.K.CHOUDHRY ) ( D.S.SUNDER SINGH) / JUDICIAL MEMBER /ACCOUNTANT MEMBER /DATED : 2 2 .12.2020 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE ASSESSEE M/S SION ASSEMBLY CHURCH , D.NO.77 - 161 - 34, LAKSHMINAGAR , AJITSINGH NAGAR , VIJAYAWADA 2. / THE REVENUE INCOME TAX OFFICER (EXEMPTION), RAJAMAHENDRAVARAM 3. THE PR.COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD 4. THE COMMISSIONER OF INCOME TAX (APPEALS) , RAJAMAHENDRAVARAM 5. , , / DR,ITAT,VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM