Sri Govinda Beharilal Thakural , Bangalore V. Income Tax Officer Ward-1(2)(1), Bangalore

ITA 775/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8169 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 15-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S V RAVISHANKAR SHRI R N
• Keywords: Principle of natural justice; Period of limitation; Reasonable cause; Time period of passing order; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.775/BANG/2019 ASSESSMENT YEAR : 2013-14 SHRI GOVINDA BEHARILAL THAKURAL, HTC, FLAT NO.401, THAKURAL TILAK, 818, 1 ST MAIN ROAD, KAVALBYRASANDRA, BENGALURU. PAN ABZPT 9385 M VS. THE INCOME-TAX OFFICER, WARD-1(2)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI S.V RAVISHANKAR, ADVOCATE RESPONDENT BY : SHRI R.N SIDDAPPAJI, ADDL. CIT DATE OF HEARING : 09.07.2019 DATE OF PRONOUNCEMENT : 09.07.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 16/1/2019 PASSED BY LD CIT(A)-1, BANGALORE AN D IT RELATES TO ASST. YEAR 2013-14. 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN DISMISSING THE APPEAL IN LIMINI, WITHOUT CONDONING THE DELAY. 3. WE HEARD THE PARTIES AND PERUSED THE RECORD. TH E ASSESSEE IS ENGAGED IN THE BUSINESS OF CONSTRUCTION AND SALE OF PLOTS UNDER ITA NO.775/BANG/2019 PAGE 2 OF 5 JOINT VENTURE. THE ASSESSMENT WAS COMPLETED BY AN ORDER DATED 31/3/2016 PASSED U/S 143(3) OF THE ACT, WHEREIN THE AO DISALLOWED CLAIM OF PENALTY OF RS.15,000/- AND ALSO ADDED UNEX PLAINED CREDIT OF RS.54.17 LAKHS. ACCORDING TO THE ASSESSEE, HE D ID NOT RECEIVE THE COPY OF ASST. ORDER AND HENCE HE APPLIED FOR CERTIF IED COPY OF THE SAME BEFORE THE AO, WHICH WAS GIVEN TO THE ASSESSEE ON 8/9/2016. THE ASSESSEE FILED THE APPEAL BEFORE THE LD CIT(A) ON 23/9/2016, I.E., WITHIN THE LIMITATION PERIOD OF 30 DAYS FROM THE DATE OF RECEIPT OF CERTIFIED COPY OF THE ORDER. THE LD CIT(A) POST ED THE APPEAL FOR HEARING ON SEVERAL DATES BUT THE ASSESSEE DID NOT R ESPOND TO THE SAME. SOME OF THE NOTICES WERE RETURNED BACK UN-SE RVED BY THE POSTAL DEPARTMENT. HENCE, THE LD CIT(A) SENT THE N OTICE BY EMAIL ALSO BUT THERE WAS NO RESPONSE FROM THE ASSESSEE. FURTHER, THE LD CIT(A) ALSO TOOK THE VIEW THAT THERE IS A DELAY OF 146 DAYS IN FILING THE APPEAL IF THE DATE OF ASSESSMENT ORDER IS TAKE N INTO CONSIDERATION. ACCORDINGLY, HE DISMISSED THE APPEA L OF THE ASSESSEE IN LIMINE. THE ASSESSEE IS AGGRIEVED. 4. THE LD AR SUBMITTED THAT THE ASSESSEE DID NOT RE CEIVE THE COPY OF ASSESSMENT ORDER AND HENCE THE ASSESSEE WAS CONSTRAINED TO OBTAIN CERTIFIED COPY OF THE ORDER, WHICH WAS GI VEN TO THE ASSESSEE ON 8/9/2016. THE ASSESSEE HAS FILED THE A PPEAL WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THE CERTIFIED COPY OF THE ORDER. HE SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE LD CIT(A) FOR THE REASONS BEYOND HIS CONTROL. ACCORDINGLY HE PRAYED THAT THE TECHNICAL DELAY, IF ANY, IN FILING THE APPEAL BEFOR E THE LD CIT(A) MAY BE CONDONED AND THE MATTER MAY BE RESTORED TO THE F ILE OF THE LD CIT(A) FOR ADJUDICATING THE GROUNDS ON MERITS. ITA NO.775/BANG/2019 PAGE 3 OF 5 5. WE HEARD LD DR AND PERUSED THE RECORD. CONSIDER ING THE FACT THAT THE ASSESSEE HAS OBTAINED CERTIFIED COPY OF TH E ORDER ONLY ON 8/9/2016 IN VIEW OF NON RECEIPT OF ORIGINAL ASSESSM ENT ORDER, WE ARE OF THE VIEW THAT THERE IS REASONABLE CAUSE FOR THE ASSESSEE IN FILING THE APPEAL BELATEDLY BEFORE THE LD CIT(A). ACCORDINGLY WE CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE L D CIT(A). 6. BEFORE US, THE ASSESSEE HAS NOT GIVEN ANY EXPLAN ATION FOR NOT RESPONDING TO THE NOTICES AND EMAIL SENT BY THE ASS ESSEE. AT THE SAME TIME, IN THE INTEREST OF NATURAL JUSTICE, WE A RE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED WITH AN OPPORTUNITY TO PRESENT HIS CASE BEFORE LD CIT(A). ACCORDINGLY WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BEAR COST FOR BEING DELINQUENT. AC CORDINGLY WE IMPOSE A COST OF RS.5,000/- (RUPEES FIVE THOUSAND) UPON THE ASSESSEE WHICH SHALL BE PAID TO THE CREDIT OF THE I NCOME-TAX DEPARTMENT AS OTHER FEES WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. SUBJECT TO THE PAYMENT OF THE ABOVE S AID COST, WE SET ASIDE THE ORDER PASSED BY THE LD CIT(A) AND RESTORE ALL THE ISSUES TO HIS FILE FOR ADJUDICATING THEM ON MERITS. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH JULY, 2019. SD/ - (BEENA PILLAI) JUDICIAL MEMBER SD/ - (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 9 TH JULY, 2019. /VMS / ITA NO.775/BANG/2019 PAGE 4 OF 5 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3 . THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER A SST. REGISTRAR, ITAT, BANGALORE.