M/s.Premier Marine Exports, Alappuzha V. ITO, Alappuzha

ITA 758/COCH/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73869 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-01-2014
• Assessment Year: 2002-2003
• Appeal Filed On: 26-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M ANIL KUMAR
• Assessee Lawyers: P DANIEL

Judgement Text

1 ITA NO.758-760/COCH/2013 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 758 TO 760/COCH/2013 (ASSESSMENT YEARS 2002-03 TO 2004-05) M/S PREMIER MARINE EXPORTS VS ITO, WD.3 AP X/456, CHANDIROOR ALAPUZHA ALAPPUZHA PAN : AADFP4659D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P DANIEL RESPONDENT BY : SHRI M ANIL KUMAR DATE OF HEARING : 30-01-2014 DATE OF PRONOUNCEMENT : 31-01-2014 O R D E R PER N.R.S. GANESAN (JM) ALL THE THREE APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF CIT(A)-IV, KOCHI DATED 19-09-2 013 FOR THE ASSESSMENT YEARS 2002-03, 2003-04 AND 2004-05. 2. SHRI P DANIEL, THE LD.COUNSEL FOR THE ASSESSEE S UBMITTED THAT THE CIT(A) DISMISSED ALL THE APPEALS BY REFUSING TO CON DONE THE DELAY IN FILING THE APPEALS. ACCORDING TO THE LD.COUNSEL, FOR THE ASSESSMENT YEAR 2002-03 THERE WAS A DELAY OF 364 DAYS IN FILING THE APPEAL. SIMILARLY FOR THE 2 ITA NO.758-760/COCH/2013 ASSESSMENT YEAR 2003-04 THERE WAS A DELAY OF 784 DA YS IN FILING THE APPEAL WHEREAS FOR THE ASSESSMENT YEAR 2004-05 THER E WAS A DELAY OF 698 DAYS. ACCORDING TO THE LD.COUNSEL, THE ASSESSEE EN TRUSTED THE DUTY OF FILING THE APPEALS BEFORE THE CIT(A) TO SHRI JOHN LUKOSE, CHARTERED ACCOUNTANT OF M/S JOHN LUKOSE & ASSOCIATES. THE ASSESSEE WAS UNDER THE BONA FIDE BELIEF THAT THE CHARTERED ACCOUNTANT WOULD TAKE NEC ESSARY STEPS TO FILE THE APPEALS. HOWEVER, ON 12-06-2008, WHEN THE ASSESSEE ENQUIRED THE MATTER WITH THE CHARTERED ACCOUNT WITH REGARD TO TH E STATUS OF THE APPEAL, THE CHARTERED ACCOUNTANT INFORMED THE ASSESSEE THAT THROUGH INADVERTENCE, THE APPEALS WERE NOT FILED. THEREFOR E, THE ASSESSEE ACTED IMMEDIATELY AND TOOK BACK THE RECORDS FROM THE OFFI CE OF SHRI JOHN LUKOSE, THE CHARTERED ACCOUNTANT AND CONTACTED THE PRESENT COUNSEL AND ENTRUSTED HIM WITH THE DUTY OF FILING THE APPEALS B EFORE THE CIT(A) ON 12- 06-2008. ACCORDING TO THE LD.COUNSEL, THE DELAY IN FILING ALL THE THREE APPEALS WAS BEYOND THE CONTROL OF THE ASSESSEE. TH E ASSESSEE WAS DILIGENT ENOUGH TO FILE THE APPEALS BEFORE THE CIT( A) IMMEDIATELY ON RECEIPT OF THE ASSESSMENT ORDERS FROM THE ASSESSING OFFICER . THE DELAY IS DUE TO FAILURE OF THE CHARTERED ACCOUNTANT TO FILE THE APP EALS BEFORE THE CIT(A). THEREFORE, ACCORDING TO THE LD.COUNSEL, THE ASSESSE E CANNOT BE PENALIZED. WE HEARD, SHRI M ANIL KUMAR, THE LD.DR ALSO. 3 ITA NO.758-760/COCH/2013 3. THE FACT THAT THE MATTER WAS ENTRUSTED TO SHRI J OSE LUKOSE, CHARTERED ACCOUNTANT IS NOT IN DISPUTE. INCOME-TAX MATTERS BEING A TECHNICAL SUBJECT, THE ASSESSEE HAS TO NECESSARILY TAKE THE ADVICE OF A CHARTERED ACCOUNTANT OR A LEGAL PRACTITIONER TO FIL E THE APPEAL BEFORE THE CONCERNED APPELLATE AUTHORITY. IT APPEARS THAT THE ASSESSEE, IN FACT, HAS TAKEN ALL THE REASONABLE STEPS IN IMMEDIATELY CONTA CTING THE CHARTERED ACCOUNTANT AND HAND OVER THE APPEAL PAPERS TO HIM. UNFORTUNATELY, THE CHARTERED ACCOUNTANT, WHO RECEIVED THE PAPERS FROM THE ASSESSEE FAILED TO FILE THE APPEALS WITHIN THE PRESCRIBED TIME. THE REFORE, THE DELAY IS ON THE PART OF THE CHARTERED ACCOUNTANT. HENCE, THIS TRIB UNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIE NT CAUSE FROM FILING THE APPEALS WITHIN THE PRESCRIBED TIME LIMIT. THEREFOR E, THE DELAY NEEDS TO BE CONDONED. ACCORDINGLY, THE ORDERS OF THE CIT(A) AR E SET ASIDE AND THE DELAY IN FILING THE APPEALS IS CONDONED. 4. THE LD.COUNSEL HAS ALSO FILED AN APPLICATION SEE KING TO FILE ADDITIONAL GROUND. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE CIT(A) HAS TO DECIDE THE APPEAL ON MERIT. SINCE THE DELAY IS CON DONED, THE APPEALS STAND RESTORED ON THE FILE OF THE CIT(A). IT IS OP EN TO THE ASSESSEE TO RAISE ADDITIONAL GROUND, IF ANY, BEFORE THE CIT(A) DURING THE COURSE OF THE FIRST APPELLATE PROCEEDINGS. IT IS MADE CLEAR THAT IF TH E ASSESSEE RAISES ANY ADDITIONAL GROUND OF APPEAL, THE CIT(A) SHALL CONSI DER THE SAME AND 4 ITA NO.758-760/COCH/2013 DISPOSE OF THE SAME ON MERIT ALONG WITH OTHER GROUN DS RAISED IN THE GROUNDS OF APPEAL. 5. WITH THE ABOVE OBSERVATIONS, ALL THE APPEALS OF THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST JANUARY, 2014. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 31 ST JANUARY, 2014 PK/- COPY TO: 1. M/S PREMIER MARINE EXPORTS, APX/456, CHANDIROOR, ALAPUZHA DIST 2. ITO, WD.3, ALAPPUZHA 3. THE COMMISSIONER OF INCOME-TAX, KOTTAYAM 4. THE COMMISSIONER OF INCOME-TAX(A)-IV, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH 5 ITA NO.758-760/COCH/2013 1. DATE OF DICTATION : 30-01 2. DATE OF PLACING THE DRAFT ORDER BEFORE THE MEMBE R : 30-01 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.PS : 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER: 5. DATE OF RETURN OF THE ORDER TO PS AFTER APPROVAL : 6. DATE OF PRONOUNCEMENT : 7. DATE ON WHICH THE FILE ALONG WITH THE ORDER SENT TO BC : 8. NO. OF PAGES OF DICTATION PADS ATTACHED TO THE F ILE : 06 9. NO. OF PAGES OF DRAFT COPY OF THE ORDER ATTACHED TO THE FILE :