SH. HARPREET SINGH SIDHU, JALANDHAR V. INCOME TAX OFFICER, WARD II(I), JALANDHAR

ITA 717/ASR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4482 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-05-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 28-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J S BHASIN
• Section: 271(1)(c); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR SMC BENCH, AMRITSAR BEFORE SH. N. S. SAINI, ACCOUNTANT MEMBER ITA NO. 717/ASR./2017 : ASSTT. YEAR : 2008-09 HARPREET SINGH SIDHU, DREAMLAND DESTINATION OVERSEAS EDUCATIONAL CONSULTANTS, 004 UPPER BASEMENT, ARORA PRIME TOWER, G. T. ROAD, JALANDHAR VS INCOME TAX OFFICER, WARD-II(1), JALANDHAR (APPELLANT) (RESPONDENT) PAN NO. BCPPS6819D ASSESSEE BY : SHRI. J. S. BHASIN, ADV. REVENUE BY : SH. CHARAN D ASS, DR DATE OF HEARING : 17 .05 .201 9 DATE OF PRONOUNCE MENT : 21 .05 .201 9 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX(APPEALS), JALANDHAR DATE D 03.07.2012. 2. THE APPEAL FILED BY THE ASSESSEE IS DELAYED BY 1 911 DAYS. THE ASSESSEE FILED A CONDONATION PETITION ALONGWITH AN AFFIDAVIT EXPLAINING THE REASON FOR DELAY OF 1911 DAYS IN FIL ING APPEAL TO THE TRIBUNAL. 3. THE LD. AUTHORIZED REPRESENTATIVE SUBMITTED THAT THE SAID REASONS WERE BEYOND THE CONTROL OF THE ASSESSEE. 4. THE LD. DEPARTMENTAL REPRESENTATIVE OBJECTED TO THE CONDONATION OF THE DELAY. 5. CONSIDERING THE REASON EXPLAINED IN THE PETITION AND ACCOMPANIED AFFIDAVIT, I FIND THAT THE DELAY WAS NO T CAUSED BY ANY MALAFIDE OR GROSS NEGLIGENCE. THE REASON IS FOU ND TO BE ITA NO. 717/ ASR./2017 HARPREET SINGH SIDHU 2 BONAFIDE AND THEREFORE, THE DELAY IS CONDONED AND T HE APPEAL WAS HEARD. 6. ON THE MERITS OF THE CASE, I FIND THAT IN THE IN STANT CASE, PENALTY U/S 271(1)(C) OF THE ACT WAS LEVIED FOR RS. 13,53,313/-. THE ASSESSEE DUE TO NON-RECEIPT OF NOTICE COULD NOT BE PRESENT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS) AND THEREFORE, THE ORDERS WERE PASSED EX-PARTE QUA THE ASSESSEE. THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT THE APPEAL AGAINST THE ORDER PASSED U/S 143(3) OF THE A CT FOR THE IMPUGNED ASSESSMENT YEAR FOR WHICH PENALTY HAS BEEN LEVIED IS PENDING IN APPEAL BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS). THEREFORE, I AM OF THE CONSIDERED VIE W THAT THIS APPEAL SHOULD BE RESTORED BACK TO THE FILE OF THE C OMMISSIONER OF INCOME TAX(APPEALS) FOR ADJUDICATING THE SAME AFRES H AFTER ADJUDICATING THE QUANTUM APPEAL OF THE ASSESSEE. I ORDER ACCORDINGLY. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE COURT ON 21 ST DAY OF MAY 2019 AT AMRITSAR) SD/- (N. S. SAINI) ACCOUNTANT MEMBER DATED: 21/05/2019 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR