Haripriya Thanga Maalikai, Coimbatore V. ACIT, Coimbatore

ITA 663/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4285 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , ! , ! & BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.663/MDS/2017 /ASSESSMENT YEAR: 2011-12 M/S.HARIPRIYA THANGA MAALIKAI, 253, CROSS CUT ROAD, GANDHIPURAM, COIMBATORE-641 012. [PAN: AABFH 4996 H] VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-II, COIMBATORE. ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : NONE )*( + /RESPONDENT BY : MR.SASIKUMAR, JCIT + /DATE OF HEARING : 14.06.2017 + /DATE OF PRONOUNCEMENT : 14.06.2017 / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : ITA NO.663/MDS/2017 IS AN APPEAL FILED BY THE ASSE SSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-2, CO IMBATORE, IN ITA NO.206/14-15 DATED 30.12.2016 FOR THE AY 2011-12. 2. SHRI SASIKUMAR, JCIT, REPRESENTED ON BEHALF OF T HE RESPONDENT AND NONE REPRESENTED ON BEHALF OF THE APPELLANT. ITA NO.663/MDS/2017 :- 2 -: 3. ADJOURNMENT LETTER HAS BEEN FILED ON BEHALF OF T HE ASSESSEE STATING THAT THE COUNSEL IS OUT OF STATION. HOWEVER, AS TH E ISSUES IN THIS APPEAL ARE QUITE SMALL AND AS THE FACTS REQUIRED TO DECIDE THE APPEAL ARE AVAILABLE ON THE RECORD, THE ADJOURNMENT APPLICATION FILED BY THE ASSESSEE STANDS REJECTED AND THE APPEAL DISPOSED OFF. 4. IN THE GROUNDS OF THE ASSESSEES APPEAL, THE ASS ESSEE HAS CHALLENGED THE ACTION OF THE LD.CIT(A) IN NOT CONDO NING THE DELAY OF 176 DAYS IN FILING OF THE APPEAL. IT WAS SUBMITTED BY THE LD.DR THAT THE APPEAL FILED BY THE ASSESSEE WAS LIABLE TO BE DISMISSED AS THE LD.CIT(A) HAS REJECTED THE CONDONATION OF DELAY IN FILING THE APP EAL ON THE GROUND THAT THE PETITION FOR CONDONATION HAS BEEN DRAFTED IN HA PHAZARD MANNER. HE VEHEMENTLY SUPPORTED THE ORDER OF THE LD.CIT(A). 5. WE HAVE CONSIDERED THE SUBMISSIONS. A PERUSAL O F THE ORDER OF THE LD.CIT(A) AND ALSO STATEMENT OF FACTS FILED BEFORE THE LD.CIT(A) CLEARLY SHOW THAT THE APPELLANT WAS UNDER BONA FIDE BELIEF THAT ONE APPEAL WAS REQUIRED TO BE FILED AGAINST BOTH THE ASSESSMENT AN D PENALTY. IT IS ONLY ON GETTING ADVICE FROM THE REPRESENTATIVE OF THE ASSES SEE THAT HE HAS FILED TWO SEPARATE APPEALS. THIS BONA FIDE BELIEF OF THE ASSESSEE HAS NOT BEEN SHOWN TO BE WRONG. FURTHER, WHEN TECHNICALITY IS P ITTED AGAINST SUBSTANTIAL JUSTICE, TECHNICALITY MUST STAND DOWN A ND LET SUBSTANTIAL JUSTICE PREVAIL. IN VIEW OF THIS, WE ARE OF THE VIEW THAT THE DELAY IN FILING OF THE ITA NO.663/MDS/2017 :- 3 -: APPEAL BY THE ASSESSEE OF 176 DAYS BEFORE THE LD.CI T(A) IS LIABLE TO BE CONDONED AND WE DO SO. IN THE CIRCUMSTANCES, THE DELAY IN FILING OF THE APPEAL BEFORE THE LD.CIT(A) STANDS CONDONED AND THE ISSUES IN THE APPEAL ARE RESTORED TO THE FILE OF THE LD.CIT(A) FOR ADJUD ICATION ON MERITS. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 14, 201 7, AT CHENNAI. SD/- SD/- ( ) ( S. JAYARAMAN ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER /CHENNAI, 2 /DATED: JUNE 14, 2017. TLN + )34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 ) /DR 3. 6 ( ) /CIT(A) 6. /GF