Shri Subhash Chand Jain, Prop., Uttrakhand V. ITO, Rishikesh

ITA 623/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65451 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 11-09-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 03-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR PRABHA KANT
• Assessee Lawyers: KANWAL KISHORE JUNEJA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

ITA NO. 623/DEL/2012 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. NO. 623/DEL/2012 A.Y. : 2007-08 SH. SUBHASH CHAND JAIN, PROP: M/S JAIN CEMENT & STEEL, NEAR SBI, DHALWALA, (TEHRI GARWAL) VIA RISHIKESH (PAN : ABMP J4992M) VS. INCOME TAX OFFICER, WARD-1, RISHIKESH (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSESSEE BY : SH. KANWAL KISHORE JUNEJA, ADV. DEPARTMENT BY : DR. PRABHA KANT, SR. D.R. ORDER ORDER ORDER ORDER PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM PER SHAMIM YAHYA: AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, DEHRADU N DATED 01.12.2011 PERTAINING TO ASSESSMENT YEAR 2007-08. 2. AT THE THRESHOLD, THE GROUND RAISED BY THE ASS ESSEE IS THAT LD. COMMISSIONER OF INCOME TAX (A) ERRED IN REJECTING THE APPEAL OF THE ASSESSEE IN-LIMINE, WITHOUT CONDONING THE DELAY AND WITHOUT APPRECIATING THE FACTS OF THE CASE. 3. IN THIS CASE, THE ASSESSEE IS A TRADER IN CEMENT AND LAND DEVELOPER. IN ASSESSMENT U/S. 143(3) OF THE I. T. ACT, ASSESSING OFFICER HAS MADE THE ADDITION OF ` 3,35,034/- TO TH E RETURNED INCOME OF THE ASSESSEE. ITA NO. 623/DEL/2012 2 4. ASSESSEES APPEAL AGAINST THE ABOVE ORDER BEFOR E THE LD. COMMISSIONER OF INCOME TAX (A) WAS DELAYED BY 180 DA YS. LD. COMMISSIONER OF INCOME TAX (A) DID NOT CONDONE THE D ELAY AND ACCORDINGLY, DISMISSED THE APPEAL IN-LIMINE. 5. IN THIS CASE, IT HAS BEEN SUBMITTED THAT ASSESSEE S FAMILY ALONGWITH HIS MOTHER ARE REHABILITEES FROM TEHRI ON 10.2.2001 ON ACCOUNT OF COMPILATION OF DAM AND IN FLOW OF WATER. ASSESSEE HAS SUBMITTED THAT ASSESSEE HAS ENGAGED AN ADVOCATE OF RISHIKESH TO FILE THEIR ENTIRE FAMILY INCOME TAX RETURNS AND ATTEND ALL THE ASSESSMENT PROCEEDINGS. IT HAS BEEN CLAIMED THAT THE ASSESSE E ACTED UPON IN ACCORDANCE WITH THE ADVISE GIVEN BY HIS ADVOCATE. IN THIS MATTER, THE ISSUE CAME REGARDING DONATION OF ` 2,60,000/-. ASS ESSEE CONTENDED THAT ASSESSEE HAS SURRENDERED THE AMOUNT BEFORE THE INCOME TAX OFFICER, TO BUY PEACE OF MIND ON THE GROUND THAT NO FURTHER PROCEEDINGS WILL BE TAKEN AGAINST THE ASSESSEE. H OWEVER, ASSESSEE CAME TO KNOW OF THE ORDER AGAINST THE ASSESSEE ONLY WHEN THE INCOME TAX OFFICER PASSED THE PENALTY ORDER IMPOSING A PENA LTY OF ` 80,000/-. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT IN TH E BACKGROUND OF THE AFORESAID DISCUSSION, THERE WAS A REASONABLE CA USE FOR DELAY. ACCORDINGLY, HE PLEADED THAT THE DELAY MAY BE CONDON ED AND LD. COMMISSIONER OF INCOME TAX (A) MAY BE DIRECTED TO CO NSIDER THE ISSUE ON MERITS. 6. WE HAVE HEARD BOTH THE COUNSEL AND PERUSED THE RECORDS. WE FIND THAT DELAY IN THIS CASE IN FILING THE APPEAL B EFORE THE LD. COMMISSIONER OF INCOME TAX (A) NEEDED TO BE CONDONED . ACCORDINGLY, WE CONDONE THE DELAY IN FILING THE APPEAL BEFORE T HE LD. COMMISSIONER OF INCOME TAX (A). LD. COMMISSIONER OF INCOME TAX (A) IS DIRECTED TO ITA NO. 623/DEL/2012 3 CONSIDER THE MERITS OF THE CASE, AFTER GIVING THE AS SESSEE PROPER OPPORTUNITY OF BEING HEARD. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14/9/2012. SD/- SD/- [ [[ [I.C. SUDHIR] I.C. SUDHIR] I.C. SUDHIR] I.C. SUDHIR] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 14/9/2012 SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR SRBHATNAGAR COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES