M/S RAMA HANDICRAFTS, Jaipur V. ACIT, Jaipur

ITA 651/JPR/2012

• Counselvise Citation: 65123114 RSA 2012
• Duration Of Justice: 2 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 02-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S L PODDAR
• Keywords: Opportunity of being heard; Condonation of delay

Judgement Text

ITA NO. 651/JP/2012 M/S. RAMA HANDICRAFTS VS. ACIT, CIRCLE - 4 JAIPUR 1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) ITA NO. 651/JP/2012 ASSESSMENT YEAR: 2001-02 PAN : AACFR 2488 P M/S. RAMA HANDICRAFTS VS. THE ACIT NAHARGARH ROAD CIRCLE- 4 JAIPUR JAIPUR (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.L PODDAR, ADVOCATE DEPARTMENT BY: SMT. NEENA JEPH , JCIT , SR. DR DATE OF HEARING: . 17-11-2014 DATE OF PRONOUNCEMENT: 15-01-2015 ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT(A)-II, JAIPUR DATED 01-12-2010 WHEREIN THE ASSE SSEE HAS RAISED FOLLOWING GROUND IN ITS APPEAL. UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE LD. CIT(A) HAS ERRED IN NOT ALLOWING DEDUCTION U/S 80HH C OF THE I.T. ACT , 1961 IN SPITE OF THE CLEAR DIRECTION OF HON'BLE ITAT ON DEPB RECEIPTS/ PREMIUM OF RS. 43,29,264/- ITA NO. 651/JP/2012 M/S. RAMA HANDICRAFTS VS. ACIT, CIRCLE - 4 JAIPUR 2 2.1 THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET CONTENDED THAT APPEAL OF THE ASSESSEE IS FILED LATE BY 498 DAYS AND AN APPLI CATION FOR CONDONATION OF DELAY TO THIS EFFECT HAS BEEN FILED WITH FOLLOWING PLEADINGS OF THE ASSESSEE. (I) THE RELEVANT APPEAL PAPERS WERE HANDED OVER IN TIME TO THE LD. COUNSEL FOR THE ASSESSEE WHO BY MISTAKE LEF T IN THE INCOME TAX OFFICE. (II) SUBSEQUENTLY ON 1 ST JULY, 2012 WHEN THE LD. COUNSEL FOR THE ASSESSEE WAS IN THE INCOME TAX OFFICE THEN ONE CLERK OF INCOME TAX OFFICE HANDED OVER THE PAPERS MISPLACED BY HIM AND THE APPEAL WAS FILED IMMEDIATELY ON 2-07-2012. (III) THE DELAY IS ATTRIBUTABLE TO THE MISTAKE OF T HE LD. COUNSEL FOR THE ASSESSEE WHICH HAS BEEN ACCEPTED BY WAY OF FILING OF A SWORN AFFIDAVIT WHICH IS ALSO AVAILABLE ON RECORD. (IV) THE ISSUE IN APPEAL IS PURELY LEGAL ONE ALREAD Y ADJUDICATED BY HON'BLE SUPREME COURT AND IT IS TO BE DECIDED IN THE LIGHT OF HON'BLE SUPREME COURT JUDGMENT. (V) THE ASSESSEE SHOULD NOT BE PUT TO LOSS DUE TO INADVERTENCE OF THE ADVOCATE WHICH IS ACCEPTED BY H IM. 2.2 THE LD. AR OF THE ASSESSEE RELIED ON THE SUPREM E COURT JUDGMENT IN THE CASE OF COLLECTOR, LAND ACQUISITION VS. MST. K ATIJI AND OTHERS, 167 ITR ITA NO. 651/JP/2012 M/S. RAMA HANDICRAFTS VS. ACIT, CIRCLE - 4 JAIPUR 3 471 (SC) HOLDING THAT WHEN SUBSTANTIAL JUSTICE AND TECHNICAL CONSIDERATIONS ARE PITTED AGAINST EACH OTHER THE CAUSE OF SUBSTANT IAL JUSTICE SHOULD PREVAIL. NON-CONDONATION OF DELAY WILL CAUSE A IRREPARABLE D AMAGE TO THE ASSESSEE INASMUCH AS THE ORDERS OF THE LOWER AUTHORITIES WHI CH IS NOT IN CONFORMITY WITH THE ORDER OF THE HON'BLE SUPREME COURT WILL B ECOME FINAL. 2.3 THE LD. DR IS HEARD ON CONDONATION AND MERITS. 2.4 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THERE IS NO FAULT ATTRIBUTABLE TO THE ASSESSEE WHICH IS ADMITTED BY THE LD. COUNSEL FOR THE ASSESSEE. IT IS A TRITE LAW THAT FOR THE MISTAKE ON THE PART OF THE COUNSEL THE ASSESSEE SHO ULD NOT BE PUT TO LOSS. THUS KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND HON'BLE SUPREME COURT JUDGEMENT IN THE CASE OF COLLECTOR, L AND ACQUISITION VS. MST. KATIJI AND OTHERS (SUPRA), THE DELAY IN THE FI LING THE APPEAL IS CONDONED. 2.5 APROPOS ASSESSEE'S GROUND THE SAME IS COVERED B Y THE JUDGMENT OF HON'BLE SUPREME COURT IN THE CASE OF TOPMAN EXPORTS VS. CIT , 342 ITR 49. IN VIEW THEREOF, THE GROUND OF THE ASSESSEE IS SET ASIDE AND RESTORED BACK TO THE FILE OF THE AO TO DECIDE THE SAME AFRESH IN ACC ORDANCE WITH LAW AND BY PROVIDING AN OPPORTUNITY OF BEING HEARD TO THE ASSE SSEE. ITA NO. 651/JP/2012 M/S. RAMA HANDICRAFTS VS. ACIT, CIRCLE - 4 JAIPUR 4 3.0 IN THE RESULT, THE APPEAL OF THE IS ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15 /01/2015. SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 15 TH JAN 2015 *MISHRA COPY FORWARDED TO:- 1.M/S. RAMA HANDICRAFTS, JAIPUR 2. THE ACIT, CIRCLE- 4 JAIPUR 3. THE LD. CIT(A) 4. THE LD. CIT BY ORDER 5..THE LD. DR 6.THE GUARD FILE (IT NO. 651/JP/2012) AR ITAT, JAIPUR