Ajay Mansoori, Bareilly V. Income Tax Officer, Ward-1(1), Bareilly

ITA 678/LKW/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1768 (ITAT-LUCKNOW)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-10-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 677&678/LKW/2017 ASSESSMENT YEAR: 2009 - 10 AJAY MANSOORI VILLAGE & POST ALIGANJ AO NLA, BAREILLY V. INCOME TAX OFFICER WARD 1(1) BAREILLY T AN /PAN : BKJPM2518P (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY: SHRI SANJAY KUMAR, D.R. DATE OF HEARING: 29 08 201 8 DATE OF PRONOUNCEMENT: 31 08 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST SEPARATE ORDERS OF THE LD. CIT(A), BAREILLY DATED 10/8/2017 AND 11/8/201 7 AS PER COMMON GROUNDS OF APPEAL EXCEPT THE DIFFEREN CE IN AMOUNT. 2 . AT THE VERY OUTS ET , LD. A.R. OF THE ASSESSEE SUBMITTED THAT IN BOTH THE ORDERS LD. CIT(A) HAS DISMISSED THE APPEALS ON THE GROUND OF LIMITATION AS THE APPEALS WERE TIME BARRED AND THAT THE LD. CIT(A) HAS NOT ADJUDICATED UPON THE APPEALS ON MERITS IN THESE CASES. LD. A.R. OF THE ASSESSEE FURTHER SUBMITTED THAT THEY WERE PREVENTED FOR THE REASONS BEYOND THEIR CONTROL AND THERE WAS DELAY IN FILING OF THE APPEALS BEFORE THE FIRST APPELLATE AUTHORITY. THE LD. A.R. OF THE ASSESSEE PRAYED FOR A FINAL OPPORTUNITY TO PRESENT THES E CASES BEFORE THE LD. CIT(A) ON MERITS. ITA NO.677&678/LKW/2017 PAGE 2 OF 3 3 . THE LD. D.R. VEHEMENTLY OBJECTED TO THE ARGUMENTS PUT FORTH BY THE LD. A.R. OF THE ASSESSEE STATING THAT NOT ONLY APPEALS WERE TIM E BARRED EVEN THE CONDONATION PETITION FOR DELAY IN FILING OF THE APPE A LS WERE NOT FI LED BY THE ASSESSEE DURING APPELLATE PROCEEDINGS. THEREFORE, THE LD. D.R. PLACED STRONG RELIANCE UPON THE ORDERS OF THE LD. CIT(A) AND STATED THAT ASSESSEE DOES NOT DESERVE ANOTHER CHANCE. 4 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AN D WE FIND THAT IN BOTH THE ORDERS LD. CIT(A) HAS DISMISSED THE APPEALS ON THE GROUND OF DELAY IN FILING OF THE APPEALS ON THE FACT THAT THESE APPEALS FILED WERE TIME BARRED. IT IS EVIDENT THAT THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATE D UPON. THE PLEA TAKEN BY THE LD. D.R. IS CORRECT SO FAR AS TECHNICAL ASPECT OF TAXATION JURISPRUDENCE IS CONCERNED. ASSESSEE OUGHT TO HAVE FILED CONDONATION PETITIONS FOR DELAY IN FILING OF THE APPEALS BEFORE THE LD. CIT(A) AND IT IS ALSO TRUE THAT APPE ALS WERE TIME BARRED. BUT ABOVE ALL, IN THE PURVIEW OF TAXATION LAW , THE PRINCIPLES OF EQUITY PLAYS AN IMPORTANT ROLE WHERE WE ALSO LOOK TO THE PRINCIPLES OF NATURAL JUSTICE AND ALL THIS IS DONE BECAUSE OF THE FACT THAT TAX LEGISLATIONS ARE NOT PENAL LEGI SLATIONS BUT THEY ARE WELFARE LEGISLATIONS. THEREFORE, I N THE INTEREST OF JUSTICE, ONE FINIAL OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE AND , THEREFORE , WE SET ASIDE THE ORDERS OF THE LD. CIT(A) IN BOTH THE APPEALS I.E. ITA NO.677 & 678/LKW/2017 AND REST ORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND AT THE SAME TIME WE DIRECT THE ASSESSEE TO PRESENT HIMSELF BEFORE THE LD. CIT(A) IMMEDIATELY ON RECEIPT OF THIS ORDER ALONG WITH NE CESSARY DOCUMEN TARY EVIDENCES TO PRESENT HIS CASE ON MERIT AND IF THE MATTER AGAIN TRAVELS TO US ON THE GROUND OF NON - COMPLIANCE BY THE ASSESSEE BEFORE THE LD. CIT(A), THE LAW SHALL TAKE ITS OWN COURSE. WITH THESE OBSERVATIONS, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) IN BOTH THE ITA NO.677&678/LKW/2017 PAGE 3 OF 3 APPEALS I.E. ITA NO.677 & 678/LKW/2017 AND THE MATTER IS RESTORED TO HIS FILE FOR FRESH ADJUDICATION. 5 . IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 / 0 8 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST AUGUST , 201 8 JJ: 2908 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR