Pawan Kumar, Gurgaon V. ITO, Gurgaon

ITA 6273/DEL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8321 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 02-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 06-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BEDOBANI
• Assessee Lawyers: SUSHIL KR TANDON
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC, NEW DELHI BEFORE SHRI S.V. MEHROTRA, VICE PRESIDENT ITA NO.6273/DEL/2016 ASSESSMENT YEAR : 2009-10 PAWAN KUMAR, CW-66, MALIBU TOWNE, SOHNA ROAD, GURGAON. VS. ITO, WARD- 3(2), GURGAON. PAN : AMYPK 0469 R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUSHIL KR. TANDON, CA RESPONDENT BY : MS. BEDOBANI, SR.DR DATE OF HEARING : 02-03-2017 DATE OF PRONOUNCEMENT : 12-04-2017 O R D E R PER S.V. MEHROTRA, V.P. : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 27.09.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, GURGAON, U/S 147/144 OF THE INCOME TAX ACT, 1961 (I N SHORT THE ACT), RELATING TO ASSESSMENT YEAR 2009-10. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE HA D FILED RETURN OF INCOME DECLARING TOTAL INCOME OF RS.3,85,654/- ON 30.09.20 09. THE ASSESSMENT WAS COMPLETED AT A TOTAL INCOME OF RS.15,03,070/-. LD. CIT(A) DISMISSED THE ASSESSEES APPEAL AS THE APPEAL FILED BY THE ASSESS EE WAS LATE BY TWO WEEKS. BEING AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE T HE TRIBUNAL AND HAS TAKEN FOLLOWING GROUNDS OF APPEAL :- 2 ITA NO.6273/DEL/2016 1. THE CIT(A) HAS PASSED THE ORDER WHICH IS BAD IN LAW AND AGAINST THE FACTS OF THE CASE. 2. THE CIT [A] HAS ERRED TO DISMISS THE APPEAL IN LIMINI BY OBSERV ING DELAY OF 14 DAYS WITH OUT CONSIDERING SUBSTANTIAL JUSTICE VIS - A- VIS TECHNICAL CONSIDERATION BY DISREGARDING THE REASONABLE CAUSE AS STATED IN THE CONDONATION APPLICATION. THEREBY ALSO DISREGARDED THE HON.SUPREME COURT IN THE CASE OF COLLECTOR, LAND ACQUISITION V MASTER KATIJI. 3. THE CIT(A) HAS NOT EXERCISED THERE POWERS ULS 249(3) JUDICIOUSLY, THEREFORE, THE ORDER BE ANNULLED TO BE REHEARD. THE ABOVE GROUNDS ARE WITH OUT PREJUDICE TO EACH OT HER. THE APPELLANT CRAVES LEAVE TO ADD, AMEND, MODIFY OR DELETE ANY OF THE GROUNDS AT THE TIME OF HEARING. 3. LD. COUNSEL FOR THE ASSESSEE REFERRED TO PAGE 1 OF PAPER BOOK, WHEREIN, COPY OF ACKNOWLEDGEMENT OF FILING THE RETU RN IS CONTAINED, WHEREIN, FOLLOWING ADDRESS HAS BEEN GIVEN SHRI P AWAN KUMAR, 473/20, SHAKTI NAGAR, PATAUDI CHOWK, GURGAON, HARYANA. LD . COUNSEL REFERRED TO THE ASSESSMENT ORDER, WHEREIN, THE ADDRESS OF THE A SSESSEE HAS BEEN GIVEN AS FOLLOWS - SHRI PAWAN KUMAR, CW-66, MALIBU TOWN, SO HNA ROAD, GURGAON. LD. COUNSEL REFERRED TO THE SYNOPSIS FIL ED BY ASSESSEE, WHEREIN, IT IS POINTED OUT THAT THE ASSESSEE CAME TO KNOW ABOUT THE ASSESSMENT ORDER WHEN INCIDENTALLY HE HAD GONE TO MEET COUNSEL FOR O THER WORK BUT BY THAT TIME THE FILING OF APPEAL BEFORE LD. CIT(A) WAS LAT E BY 14 DAYS. 4. I HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PA RTIES AND HAVE PERUSED THE RECORD OF THE CASE. ADMITTEDLY, THERE IS DIFFERENCE IN THE ADDRESS MENTIONED IN THE RETURN OF INCOME AND THE ADDRESS G IVEN IN THE ASSESSMENT ORDER AS WELL AS IN LD. CIT(A)S ORDER. UNDER SUCH CIRCUMSTANCES, IN ORDER 3 ITA NO.6273/DEL/2016 TO IMPART OF SUBSTANTIAL JUSTICE TO ASSESSEE, I CON DONE THE DELAY IN FILING APPEAL BEFORE LD. CIT(A) AND SET-ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) TO DECIDE THE ASSESSEES APPEAL DE- NOVO , AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING H EARD TO ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF APRIL, 2017. SD/- (S.V. MEHROTRA) VICE PRESIDENT DATED : 12-04-2017. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI