Devinder Singh Wadhwa, Ghaziabad V. ITO, Ward-1(2), Ghaziabad

ITA 7423/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7581 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2018
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. NO.7423/DEL/2018 ASSESSMENT YEAR: 2009-10 DEVINDER SINGH WADHWA, SHOP NO.14, WADHWA SPORTS, RAMTE RAM ROAD, GHAZIABAD. V. ITO, WARD-1(2), GHAZIABAD. TAN/PAN: AAMPW 8934F (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI ALOK GUPTA, CA RESPONDENT BY: SHRI S.L. ANURAGI, SR.D.R. DATE OF HEARING: 16 04 2019 DATE OF PRONOUNCEMENT: 16 04 2019 O R D E R THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 31.08.2018, PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), GHAZIABAD FOR ASSESSMENT YEARS 2009-10. IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS CHALLENGED THAT LD. CIT (A) HAS ERRED IN LAW IN DISMISSING THE APPEAL IN LIMINE ON THE GROUND THAT THE APPEAL WAS BARRED BY LIMITATION AND NO PETITION FOR CONDON ATION OF DELAY WAS FILED. 2. BEFORE US, LEARNED COUNSEL FOR THE ASSESSEE SUBM ITTED THAT NO NOTICE FOR COMMUNICATION WAS RECEIVED FROM THE OFFICE OF LD. CIT (A) AND IN FORM NO.35 REASONS FOR CONDON ATION OF DELAY WAS MENTIONED. HE FURTHER SUBMITTED THAT THE ASSESSEE IS A SENIOR CITIZEN AND IS MORE THAN 72 YEARS OLD. THE ASSESSMENT ORDER WAS RECEIVED BY HIS WIFE, WHO COUL D NOT I.T.A. NO.7423/DEL/2018 2 INFORM THE ASSESSEE, AS DURING THAT PERIOD BOTH WER E ILL AND UNDER MEDICAL TREATMENT. THE DELAY IN FILING OF APP EAL WAS MERELY BY 35 DAYS WHICH HAS BEEN WRONGLY MENTIONED AS 60 DAYS BY THE LD. CIT (A). IN THE INTEREST OF JUSTICE, HE SUBMITTED THAT MATTER SHOULD BE REMANDED TO THE FILE OF THE L D. CIT (A) TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. 3. LEARNED DEPARTMENT REPRESENTATIVE ALSO DOES NOT HAVE ANY OBJECTION IF THE MATTER IS REMANDED BACK TO THE FILE OF THE LD. CIT (A). 4. AFTER CONSIDERING THE AFORESAID CONTENTION RAISE D BY THE LEARNED COUNSEL, I FIND THAT LD. CIT (A) HAS DISMIS SED THE ASSESSEES APPEAL IN LIMINE ON THE GROUND THAT SAME WAS BARRED BY LIMITATION. THE COMMUNICATION FROM THE OF FICE OF LD. CIT (A) COULD NOT BE RECEIVED BY THE ASSESSEE AND T HERE WAS A DELAY IN FILING OF APPEAL BY 35 DAYS, THEREFORE, IN THE INTEREST OF JUSTICE, I AM OF THE OPINION THAT MATTER SHOULD B E REMANDED BACK TO THE LD. CIT (A) WHO SHALL CONSIDER THE ASSESSEES CONTENTION FOR CONDONATION OF DELAY AND DECIDE THE APPEAL ON MERITS AFTER GIVING DUE OPPORTUNITY OF HE ARING TO THE ASSESSEE. ACCORDINGLY, THE APPEAL OF THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH APRIL, 2019. SD/- [AMIT SHUKLA] JUDICIAL MEMBER DATED: 16 TH APRIL, 2019