Dynamic Engineerig Industries, Faridabad V. ACIT, Faridabad

ITA 7080/DEL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 6834 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC 2
• Next Hearing Date: 11-07-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 31-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 154

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-II: NEW DELHI BEFORE SHRI P.K.BANSAL, ACCOUNTANT MEMBER ITA NO.:- 7080/DEL/2014 ASSESSMENT YEAR: 2005-06 D YNAMIC ENGINEERING INDUSTRIES PLOT NO. 5C, SECTOR 4 FARIDABAD PAN AADFD0437F VS. ACIT CIRCLE 1 FARIDABAD (APPELLANT) (RESPONDENT) O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) DATED 27.10.2014. GROUND NO. 1 RELATES T O THE NOT CONDONING THE DELAY IN FILING THE APPEAL BY THE LD. CIT(A) 2. AFTER HEARING THE RIVAL SUBMISSIONS AND GOING TH ROUGH THE ORDERS OF THE AUTHORITY BELOW I NOTED THAT THE LD. CIT(A) IN THIS CASE DISMISSED THE APPEAL OF THE ASSESEE AND DID NOT DECIDE THE SA ME ON MERIT THE LD. CIT(A) NOTED THAT THE ORDER PASSED U/S 154 WAS RECE IVED BY THE ASSESSEE BY : SHRI SACHIN JAIN, CA DEPARTMENT BY : SHRI S.K. MISHRA , SR. D R DATE OF HEARING 11 /07 /2016 DATE OF PRONOUNCEMENT 15 /07 /2016 ITA NO. 7080/DEL/2014 2 ASSESSEE ON 26.9.2011 WHILE THE APPEAL WAS FILED ON 16.5.2013. THUS THERE WAS DELAY BEYOND 30 DAYS THE ASSESSEE MOVED A N APPLICATION FOR THE CONDONATION OF THE DELAY. BUT THE LD. CIT(A) DI D NOT ACCEPT THE REASONS GIVEN BY THE ASSESSEE AS THE DELAY WAS ONE YEAR EIGHT MONTHS IN FILING THE APPEAL. THEREFORE HE DISMISSED THE AP PEAL AS NOT BEING ADMITTED. 3. I HAVE PERUSED THE REASONS GIVEN BY THE ASSES SEE IN THE CONDONATION OF THE DELAY FOR FILING THE APPEAL BEFO RE THE LD. CIT(A) IN MY VIEW THE LD. CIT(A) HAS JUST REJECTED THE APPLICA TION FOR THE CONDONATION OF THE DELAY ON TECHNICAL GROUND WHILE THE DELAY WAS NEITHER DELIBERATE NOR ON ACCOUNT OF NEGLIGENCE. TH E LD. CIT(A) WHILE REJECTING THE APPLICATION DID NOT BROUGHT THAT THE D ELAY WAS DELIBERATELY DONE OR DUE TO THE NEGLIGENCE OF THE ASSESSEE. IN M Y OPINION WHEN THE TECHNICAL CONSIDERATION AND THE SUBSTANCE OF THE JUS TICE ARE PITTED AGAINST EACH OTHER THE SUBSTANCE OF THE JUSTICE AR E PITTED HAS TO BE PREFERRED. IN VIEW OF THIS I CONDONE THE DELAY AND SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL TO THE FILE O F THE LD. CIT(A) WITH THE DIRECTION THAT THE LD. CIT(A) SHALL DECIDE THE APPEAL OF THE ASSESSEE AFTER ADMITTING IT ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY TO THE ASSESSEE. ITA NO. 7080/DEL/2014 3 4. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS STATISTICAL ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15/07/2016 . SD/- (P.K. BANSAL) ACCOUNTANT MEMBER DATED: 15/07/2016 *VEENA * COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI