M/s JCBL India Pvt. Ltd., Chandigarh V. DCIT, Chandigarh

ITA 763/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80843 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 15-07-2014
• Assessment Year: 2010-2011
• Appeal Filed On: 04-07-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Assessee Lawyers: MEHA KANSAL
• Section: 143(3)

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.763 /CHD/2013 ASSESSMENT YEAR : 2010-11 M/S JCBL INDIA PVT. LTD., VS. THE D.C.I.T., PLOT NO. 75, CIRCLE 2(1), CHANDIGARH. CHANDIGARH. PAN: AABCJ3518Q (APPELLANT) (RESPONDENT) APPELLANT BY : MS.MEHA KANSAL RESPONDENT BY : SHRI J.S.NAGAR, DR DATE OF HEARING : 15.07.2014 DATE OF PRONOUNCEMENT : 05.08.2014 O R D E R PER SUSHMA CHOWLA, J.M. : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX(APPEALS), CHANDIGARH DAT ED 27.5.2013 AGAINST THE ORDER PASSED UNDER SECTION 143(3) OF IN COME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE PRELIMINARY ISSUE RAISED IN THE PRESENT APPE AL IS VIDE GROUND NO.2 WHICH READS AS UNDER: 2. THAT THE LEARNED CIT(A) HAS ERRED IN NOT CONDON ING THE DELAY OF 2 DAYS IN THE FILING OF APPEAL. 3. THE LEARNED A.R. FOR THE ASSESSEE POINTED OUT TH AT THE CIT (APPEALS) HAD NOT CONDONED THE DELAY OF 2 DAYS IN F ILING THE APPEAL LATE BEFORE HIM AND HAD DISMISSED THE SAME I N LIMINE. THE ASSESSEE IS AGGRIEVED BY THE SAID ORDER PASSED BY T HE CIT 2 (APPEALS). THE LEARNED A.R. FOR THE ASSESSEE FURT HER STATED THAT THE SAID APPEAL COULD NOT BE FILED DUE TO MISTAKE O F THE COUNSEL OF THE ASSESSEE. 4. THE LEARNED D.R. FOR THE REVENUE POINTED OUT THA T IN VIEW OF THE DELAY IN FILING THE APPEAL LATE BEFORE THE CIT (APPEALS), THE APPEAL IS NOT MAINTAINABLE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ASSESSEE HAD RECEIVED THE ASSESSMENT ORDER ON 1 2.2.2013. THE CIT (APPEALS), HOWEVER, NOTED THAT AS PER ITNS- 51 RECEIVED FROM THE ASSESSING OFFICER, THE NOTICE OF DEMAND WA S SERVED ON 31.1.2013. THE CIT (APPEALS) CALLED FOR ASSESSMEN T RECORD, WHICH REVEALED THAT THE DEMAND NOTICE HAD IN FACT B EEN SERVED ON 31.1.2013 ON THE COUNSEL FOR THE ASSESSEE, SHRI T.N .SINGLA, C.A. AS THE APPEAL HAD TO BE FILED ON OR BEFORE 30 DAYS FROM THE DATE OF SERVICE OF DEMAND NOTICE, THE APPEAL WAS DUE TO BE FILED ON 4.3.2013 AS 2 ND AND 3 RD MARCH WERE SATURDAY AND SUNDAY, WHEREAS THE SAME WAS FILED ON 6.3.2013 AND WAS LATE BY 2 DA YS. THE ASSESSEE HAD FAILED TO FILE ANY APPLICATION FOR CON DONATION OF DELAY AND HENCE THE APPEAL WAS DISMISSED IN LIMINE BY THE CIT (APPEALS). 6. THE LEARNED A.R. FOR THE ASSESSEE HAS FILED AN A FFIDAVIT BEFORE US IN WHICH HE CONTENDED THAT THE DEMAND NOT ICE WAS RECEIVED ON 31.1.2013 BUT THE APPEAL COULD NOT BE F ILED WITHIN 30 DAYS DUE TO THE FACT THAT THEY WERE BUSY IN CONNECT ION WITH TIME BARRING ASSESSMENT OF THEIR CLIENTS. WITH REGARD TO THE DELAY IN FILING THE APPEAL BEFORE THE COMMISSIONER OF INCOME TAX OF 2 DAYS AND IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE FIND IT A FIT CASE 3 TO CONDONE THE DELAY OF 2 DAYS IN FILING THE APPEAL LATE BEFORE THE CIT (APPEALS). THUS THE GROUND OF APPEAL NO.2 RAI SED BY THE ASSESSEE IS ALLOWED. HOWEVER, THE CIT (APPEALS) HA S NOT ADDRESSED THE ISSUE ON MERITS, WE DEEM IT FIT TO RE STORE THE ISSUE ON MERITS BACK TO THE FILE OF HE CIT (APPEALS), WHO SHALL ADJUDICATE THE SAME AFTER AFFORDING REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. IN VIEW OF OUR SETTING ASIDE THE ISSUE, WE ARE NOT ADDRESSING THE ISSUE ON MERITS. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF AUGUST, 2014. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 5 TH AUGUST, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH