Shri Abdussalam Jaishmohmmad Chaudhary, Vapi V. The Income tax Officer,Vapi Ward-1, Vapi

ITA 694/AHD/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9709 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 8 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 23-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO . 694 /AHD/201 2 A SSESSMENT Y E AR: 2008 - 09 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH, SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM] I.T.A. NO. 694 /AHD/ 20 1 2 ASSESSMENT Y EAR : 2008 - 09 ABDUSSALAM JAISHMOHAMMAD CHAUDHARY .... . ...... . ... . APPELLANT B/202, GOKULNAGAR CO - OP. SOCIETY, KOPARLI R OAD, VAPI. 396 191. [ PAN: A ELPC 7824 D ] VS. INCOME TAX OFFICER, VAPI, WARD 1, VAPI. ... ............ . RESPONDENT APPEARANCES BY: NONE , FOR THE APPELLANT K. MADHUSUDAN , FOR THE RESPONDENT D ATE OF CONCLUDING THE HEARING : 21. 1 2 .2016 DATE OF PRONOUNCING THE ORDER : 22 . 12 .2016 O R D E R 1. BY WAY OF THIS APPEAL , THE ASSESSEE APPELLANT HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 15 TH SEPTEMBER 2011 , PASSED BY THE LEARNED CIT(A) , IN THE MATTE R OF ASSESSMENT UNDER SECTION 143 ( 3 ) OF THE I NCOME TAX ACT 1961, FOR THE ASSESSMENT YEAR 2008 - 09. 2. THE APPEAL IS TIME BARRED BY 81 DAYS. THE APPELLANT HAS FILED AN AFFIDAVIT DATED 19.12.2015 WHICH IS APPLICATION FOR CONDONATION OF DELAY. IN THE SAID AF FIDAVIT, THE ASSESSEE APPELLANT HAS INTER ALIA STATED AS FOLLOWS : - THE APPLICANT HEREIN ABOVE NAMED MOST RESPECTFULLY SHEWETH: 1. BEING AGGRIEVED AND DISSATISFIED WITH THE ORDER DATED 29.03.2012 PASSED BY CIT(A) VALSAD FOR A.Y.2009 - 10, THE APPLICANT H AS PREFERRED AN APPEAL BEFORE THE INCOME TAX APPELLATE TRIBUNAL BEING ITA NO. L701/AHD - 2013 CHALLENGING THE ADDITION OF RS.___________ TOWARDS CASH DEPOSITS IN BANK ACCOUNT MADE BY AO. I.T.A. NO . 694 /AHD/201 2 A SSESSMENT Y E AR: 2008 - 09 PAGE 2 OF 3 2. THE APPLICANT STATE THAT THE IMPUGNED ORDER OF THE CIT(A) DATED 29. 03.2012 WAS COMMUNICATED TO THE APPLICANT ON 04.06.2012 AND THEREFORE THE APPEAL WAS REQUIRED TO BE FILED ON OR BEFORE 02.08.2012. HOWEVER, THE SAME WAS FILED ON 11.06.2013 AND THUS THERE IS A DELAY OF ABOUT _______ DAYS THAT IS FROM 02.08.2012 TO 11.06.20 13, IN PREFERRING THE SAID APPEAL. THE SMALL DELAY IN FILING THE SAME HAS BEEN CAUSED DUE TO THE SUFFICIENT REASONS AS STATED HEREIN BELOW: 3. THE APPLICANT STATE I AM A PATIENT OF HIGH BLOOD PRESSURE WITH CHOLESTEROL. I HAVE TO BE UNDER OBSERVATION OF MEDICAL PRACTITIONER AT THAT TIME PERIOD. BECAUSE OF THAT I COULD NOT ATTEND MY OFFICE. AFTERWARD WHEN I HAVE REJOINED OFFICE AND FILED THE APPEAL AT ITAT FOR THE AY - 2008 - 09, BUT NOT KNOWING THAT I HAVE NOT FILED THE APPEAL FOR AY - 2009 - 10. I DON'T KNOW THA T, FOR THE SAME I HAVE TO DO SEPARATE PROCESS FOR 2 YEARS. WHEN I CAME TO KNOW, THERE IS A VAST DELAY OF APPEAL SUBMISSION. I AM A FREQUENT VISITOR OF A MEDICAL PROFESSIONAL FOR THE ISSUES RELATED TO HIGH BLOOD PRESSURE AND CHOLESTEROL PROBLEM DURING THAT PERIOD. THEREFORE, THE DELAY CASED DUE TO GENUINE AND BONA FIDE REASONS IS REQUIRED TO BE CONDONED IN THE INTEREST OF JUSTICE AND EQUITY WHICH IS NEITHER INTENTIONAL NOR WARRANTED AND IF THE DELAY IS NOT CONDONED, THE APPLICANT WILL SUFFER IRREPARABLE LOSS AND INJURY. ON THE OTHER HAND, IF THE DELAY IS CONDONED, THE RESPONDENT WILL NOT SUFFER IN ANY WAY. THEREFORE, THE DELAY CAUSED DUE TO GENUINE AND BONA FIDE REASON IS REQUIRED TO BE CONDONED IN THE INTEREST OF JUSTICE AND EQUITY. 4. IN THE VIEW OF THE ABOVE THE APPLICANT HUMBLY PRAYS THAT THIS HON'BLE TRIBUNAL MAY BE PLEASED A. TO CONDONE THE DELAY IN PREFERRING THE APPEAL NO. L701/AHD - 2 0 13 AGAINST THE IMPUGNED ORDER PASSED BY THE CIT(A) VALSAD; B. TO PASS SUCH FURTHER ORDERS AND GIVE SUCH OTHER DIREC TIONS AND AS IN THE NATURE AND CIRCUMSTANCES OF THE CASE MAY REQUIRE. AND FOR THIS ACT OF KINDNESS AND JUSTICE, THE APPLICANT SHALL AS IN DUTY BOUND EVER PARY. 3. AS STATED IN THE ABOVE A PPLICATION, THE ASSESSEE IS SUFFERING FROM HIGH BLOOD PRESSURE AND CHOLESTEROL PROBLEMS AND IT IS FOR THIS REASON THAT THE FILING OF APPEAL W A S DELAYED. THE REASONS GIVEN BY THE ASSESSEE ARE GENERAL IN NATURE AND MERELY BECAUSE SOMEONE HAS HIGH BLOOD PRESSURE AND CHOLESTEROL PROBLEMS AND HE IS FREQUENTLY VISITING THE DO CTOR AND FOR THIS REASON TH E WORKING OF THE OFFICE DOES NOT COME TO A HALT. THE REASON S GIVEN ARE SOMEWHAT VAGUE AND UNACCEPTABLE. WE REJECT THE CONDONATION PETITION AS DEVOID OF ANY MERITS. I.T.A. NO . 694 /AHD/201 2 A SSESSMENT Y E AR: 2008 - 09 PAGE 3 OF 3 4. IN VIEW OF THE ABOVE DISCUSSIONS , THE APPEAL IS DISMISSED AS TIME BARRED. THERE IS, THUS, NO OCCASION TO EXAMINE THE MATTER ON MERITS. 5 . IN THE RESULT, THE APPEAL IS DISMISSED . PRONOUNCED IN THE OPEN COURT ON THIS 22 ND D AY OF DECEMBER , 201 6 . SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) DATED: THE 22 ND DAY OF DECEMBER , 2016. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TA X APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD