Kona Vinita, Rayagada V. ITO, Rayagada

ITA 74/CTK/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58403 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 30-01-2012
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INC O ME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : SHRI K.K.GUPTA, ACCOUNTANT MEMBER ITA NOS.74,75 AND 76/CTK/2012 (ASSESSMENT YEAR S 2006 - 07,2007 - 08 AND 2008 - 09 ) KONA VINITA, VIDYA MANDIR ROAD, NEW COLONY, RAYAGADA PAN: ASQPK 6777 N VERSUS INCOME - TAX OFFICER, RAYAGADA (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT SHRI S.C.MOHANTY, DR DATE OF HEARING : 12.03.2012 DATE OF PRONOUNCEMENT : 14.03.2012 ORDER SHRI K.K.GUPTA, AM : THE ASSESSEE HAS FILED THESE APPEALS AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME - TAX (APPEALS) OF EVEN DATED THE 15 TH SEPTEMBER, 2012 FOR THE AYS 2006 - 07,2007 - 08 AND 2008 - 09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AND THEREFORE, THE CASE WAS HEARD EXPARTE QUA ASSESSEE. 3. HEARD THE LEARNED DR AN D PERUSED THE IMPUGNED ORDERS OF THE AUTHORITIES BELOW. 4. THE MAIN GRIEVANCE OF THE ASSESSEE IS AGAINST THE ORDER OF THE LEARNED CIT(A) DISMISSED THE APPEALS BY NOT CONDONING THE DELAY IN FILING THOSE APPEALS BEFORE HIM. THE DELAY IN FILING THOSE APPEALS WAS EXPLAINED BEFORE THE LEARNED CIT(A) THAT THE ASSESSEE IS A WOMEN WHO GOT MARRIED AND STAYING AT HYDERBAD (AP). ORIGINALLY THE ASSESSMENT ORDER S ALONG WITH THE DEMAND NOTICES SERVED TO ASSESSEES FATHER SHRI K.MOHAN RAO AT RAYAGADA ON 15.9.2010 , WHO SEN T THE SAME TO THE ASSESSEE BY POST STATIONED AT HYDERABAD . THE ASSESSEE INTIMATED THE DATE OF SERVICE AS 20.10.2010 AND THE DELAY IN FILING OF APPEALS IS ONLY DUE TO COMMUNICATION FROM RAYAGADA TO HYDERABAD AND THEN FROM HYDERABAD TO RAYAGADA. ON THE BASIS OF ABOVE, IT WAS SUBMITTED BEFORE THE LEARNED CIT(A) THAT THE DELAY IS UNINTENTIONAL. THE ITA NOS.74,75 AND 76/CTK/2012 2 LEARNED CIT(A) REJECTED THE ABOVE REASON FOR THE DELAY HOLDING A VIEW THAT THE SAID CONTENTIONS ARE JUST STATEMENTS WITHOUT ANY CORROBORATING EVIDENCE. HE FURTHER O BSERVED THAT BY MENTIONING THE WRONG DATE OF RECEIPT OF ASSESSMENT, IN THE APPEAL MEMOS, THE ASSESSEE HAS NOT ACTED ON A BONAFIDE MANNER. BUT, IN MY CONSIDERED VIEW, THE EXPLANATION OFFERED BY THE ASSESSEE BEFORE THE CIT(A) FOR BELATED FILING OF THE APPEAL S APPEARS TO BE A REASONABLE CAUSE . FURTHER THE OBSERVATION OF THE LEARNED CIT(A) AS TO THE MENTIONING OF THE DATE OF RECEIPT OF ASSESSMENT ORDERS, IN THE APPEAL MEMOS, IN MY CONSIDERED VIEW, CANNOT BE A GROUND FOR NOT CONDONING THE DELAY, THE SAME BEING A RECTIFIABLE MISTAKE AND IT ALSO COVERS WITHIN THE EXPLANATION OF THE ASSESSEE FOR THE BELATED FILING OF THE APPEALS. IN VIEW OF THE ABOVE, THE DELAY IS CONDONED AND THE CASES ARE RESTORED TO THE FILE OF THE CIT(A) WITH A DIRECTION TO ADMIT THE ASSESSEES APPEALS FILED BEFORE HIM AND DISPOSE OF THE SAME IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. S D/ - (K.K.GUPTA) ACCOUNTANT MEMBER DATE: 14.03.2012 H.K.PADHEE, SENIOR PRIVATE SECRETARY. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: KONA VINITA, VIDYA MANDIR ROAD, NEW COLONY, RAYAGADA 2. THE RESPONDENT: INCOME - TAX OFFICER, RAYAGADA 3. THE CIT, 4. THE CIT(A), 5. THE DR, CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY.