Raj Bakhsh Singh HUF, Chandigarh V. DCIT, Chandigarh

ITA 73/CHANDI/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77021 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 27-03-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 13-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Assessee Lawyers: VIGYAN ARORA
• Keywords: Reasonable cause; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI T.R.SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.73/CHD/2014 ASSESSMENT YEAR : 2008-09 SHRI RAJ BAKHSH SINGH, HUF VS THE DY. COMMISSIONE R OF 320, SECTOR 9, INCOME TAX, CHANDIGARH. CIRCLE 1(1), CHANDIGARH. PAN : AAKHR5664R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIGYAN ARORA RESPONDENT BY : SHRI J.S.NAGAR DATE OF HEARING : 27.03.2014 DATE OF PRONOUNCEMENT : 16.04.2014 O R D E R PER SUSHMA CHOWLA, JM THE APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), CHANDIGARH DA TED 30.10.2013 AGAINST THE ORDER PASSED UNDER SECTION 1 43(3) OF THE INCOME-TAX ACT, 1961 ( 'THE ACT' FOR SHORT). 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : 1. THE APPEAL AGAINST THE ORDER OF DY. COMMISSIONER OF INCOME TAX, CHANDIGARH WAS REQUIRED TO BE FILED BY 20.01.2011. HOWEVER, DUE TO UNAVOIDABLE CIRCUMSTANC ES BEYOND THE CONTROL OF THE ASSESSE, THE APPEAL WAS F ILED ON 31.01.2011. 2. THE APPEAL WAS ADMITTED BY THE COMMISSIONER OF INCO ME TAX (APPEALS) AND THREE NOTICES OF HEARING WERE ALS O ISSUED. 3. THE APPELLANT WAS NOT ASKED TO EXPLAIN THE REASONS FOR DELAY IN SUBMISSION OF APPEAL. 4. THE CASE WAS HEARD AND SUBMISSIONS WERE ALSO MADE B Y THE APPELLANT. HOWEVER, THE APPEAL WAS DISMISSED ON 30.10.2013 STATING THAT THE APPEAL FILED IS LATE BY 11 DAYS. 5. SINCE, THE ADMISSION OF A BELATED APPEAL IS A CONDI TION 2 PRECEDENT AND NO ADJUDICATION WAS MADE ON THE ISSUE OF CONDONATION BEFORE DEALING WITH THE ISSUES IN THE A PPEAL, THE ORDER PASSED BY THE LEARNED CIT (A) IS BAD IN LAW A ND FACTS OF THE CASE. 3. THE ISSUE RAISED BY THE ASSESSEE IN THE PRESENT APPEAL IS AGAINST THE DISMISSAL OF APPEAL BY THE COMMISSIONER OF INCOME TAX (APPEALS) BY NOT CONDONING A DELAY OF 11 DAYS. 4. THE BRIEF FACTS OF THE CASE ARE THAT THE APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) WAS FILED AFTE R THE DELAY OF 11 DAYS. THE APPEAL BEFORE THE COMMISSIONER OF INC OME TAX (APPEALS) WAS DUE TO BE FILED ON 20.01.2011 BUT WAS FILED BY THE ASSESSEE ON 31.1.2011 I.E. AFTER A DELAY OF 11 DAYS . THE COMMISSIONER OF INCOME TAX (APPEALS) DISMISSED THE APPEAL IN LIMINE, AGAINST WHICH THE ASSESSEE IS IN APPEAL. 5. THE LD. AR FOR THE ASSESSEE POINTED OUT THAT THE KARTA OF THE HUF WAS RETIRED DEFENCE PERSONNEL AND WAS NOT AVAIL ABLE IN CHANDIGARH TO SIGN THE APPEAL DOCUMENTS IN TIME AS HE WAS STAYING WITH HIS SON WHO WAS ALSO IN ARMY. 6. THE LD. DR FOR THE REVENUE POINTED OUT THAT THE ASSESSEE HAD NOT MOVED AN APPLICATION FOR CONDONATION OF DELAY B EFORE THE COMMISSIONER OF INCOME TAX (APPEALS) AND HENCE, THE APPEAL WAS DISMISSED IN LIMINE. 7. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. IN THE FACTS OF THE PRESENT CASE, THE ASSESSEE FILE D THE APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) AFTER A DE LAY OF 11 DAYS. THE COMMISSIONER OF INCOME TAX (APPEALS) DID ISSUE A NOTICE OF HEARING TO THE ASSESSEE AS CLAIMED BY THE ASSESSEE BUT THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE BEING BELATEDL Y FILED AFTER A DELAY OF 11 DAYS IN THE ABSENCE OF AN APPLICATION F OR CONDONATION OF 3 DELAY. THE ASSESSEE BEFORE US HAS FILED AN AFFIDAV IT STATING THE REASONS FOR THE SAID DELAY AND IN VIEW OF THE CONTE NTS OF THE SAME, WE HOLD THAT THERE WAS REASONABLE CAUSE IN NOT FILI NG THE APPEAL IN TIME AND THE DELAY OF 11 DAYS IN FILING THE APPEAL LATE BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), MERITS TO BE CONDONED. ACCORDINGLY, WE CONDONE THE SAID DELAY OF 11 DAYS I N NOT FILING THE APPEAL IN TIME BEFORE THE COMMISSIONER OF INCOME TA X (APPEALS). AFTER CONDONING THE DELAY, WE REMIT THE MATTER BACK TO THE FILE OF COMMISSIONER OF INCOME TAX (APPEALS) TO ADJUDICATE THE ISSUE ON MERITS AS THE SAME HAVE NOT BEEN ADDRESSED BY THE C OMMISSIONER OF INCOME TAX (APPEALS) IN THE FIRST ROUND OF PROCEEDI NGS. REASONABLE OPPORTUNITY OF HEARING SHALL BE PROVIDED TO THE ASS ESSEE BY THE COMMISSIONER OF INCOME TAX (APPEALS) AND THE ISSUE BE DECIDED ON MERITS. THE GROUNDS OF APPEAL RAISED BY THE ASSESS EE ARE THUS, ALLOWED FOR STATISTICAL PURPOSES. 8. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH APRIL,2014. SD/- SD/- ( T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH APRIL,2014 POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR. ASSISTANT REGISTRAR ITA T,CHD.