RAVI BHUSHAN P. TRIVEDI, MUMBAI V. DCIT 12(2), MUMBAI

ITA 806/MUM/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6724 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 03-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S M BANDAI
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, A M AND SHRI PAWAN SINGH, JM I.T.A. NO. 806/MUM/2017 ( ASSESSMENT YEAR: 2011 - 12 ) RAVI BHUSHAN P. TRIVEDI SHOP NO. F - 2A, MAKER ARCADE, CUFFE PARAD, MUMBAI - 400 005 VS. ACIT - 17(3), MUMBAI PAN/GIR NO. ABZPT 1396 E ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI S. M. BANDAI RESPONDENT BY : SHRI VIRENDRA SINGH DATE OF HEARING : 25.06.2018 DATE OF PRONOUNCEMENT : 26.06. 2018 O R D E R PER S HAMIM YAHYA, A. M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DATED 06.10.2016 AND PERTAINS TO ASSESSMENT YEAR 2011 - 12. 2. I N THE APPELLATE ORDER , THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DISMISSED THE APPEAL IN LIMINE AS HE NOTED THAT THERE WAS A DELAY OF ABOUT TWO MONTHS IN FILING THE APPEAL BEFORE HIM. 3. AGAINST THIS ORDER , THE ASSESSEE IS IN APPEAL BEFORE US. 4. AT THE OUTSET WE NOTE THAT THERE IS A DELAY OF 206 DAYS IN FILING THIS APPEAL BEFORE T HE ITAT. HOWEVER , THE LEARNED COUNSEL OF THE ASSESSEE SUBMITTED THAT ACTUALLY THERE IS A 2 ITA NO. 806/MUM/2017 RAVI BHUSHAN P. TRIVEDI DELAY OF ONLY 93 DAYS IN FILING THE APPEAL BEFORE THE ITAT. HE SUBMITTED THAT THE FIGURE OF 206 HAS ARISEN BECAUSE OF WRONG MENTIONING OF THE DATE OF RECEIPT OF THE OR DER. THE REASONABLE CAUSE FOR THE DELAY HAS BEEN ATTRIBUTED TO THE NEGLIGENCE ON THE PART OF THE THEN CHARTERED ACCOUNTANT ENGAGED BY THE ASSESSEE. 5. UP ON CAREFUL CO NSIDERATION IN THE SUBSTANTIAL I NTEREST OF JUSTICE WE ARE INCLINED TO CONDONE THE DELAY . A CCORDINGLY THE DELAY IN FILING THIS APPEAL BEFORE THE ITAT IS CONDONED. 6. WE FURTHER NOTE THAT THE REASONABLE CAUSE FOR THE DELAY FOR ABOUT TWO MONTHS IN FILING THE APPEAL BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) WAS ALSO THE NON - CO - OPERATIV E ATTITUDE OF THE THEN CHARTERED ACCOUNTANT OF THE ASSESSEE. THIS HAS NOT BEEN ACCEPTED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS). 7. UP ON CAREFUL CONSIDERATION AND HEARING BOTH THE COUNSEL, WE ARE OF THE CONSIDERED OPINION THAT ON THE ANVIL OF REA SONABLE CAUSE ATTRIBUTED BY THE ASSESSEE , THE DELAY OF TWO MONTHS IN FILING THE APPEAL BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) DESERVES TO BE CONDONED. ACCORDINGLY , WE CONDONE THE SAID DELAY. 8. ACCORDINGLY , WE REMIT THIS APPEAL TO THE FILE OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS). THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS DIRECTED TO CONSIDER THE ISSUE AFRESH AND PASS A SPEAKING ORDER ON THE MERITS OF THE CASE AFTER GIVING THE ASSESSEE PROPER OPPORTUNITY OF BEING HEARD. THE LD. CO UNSEL OF THE ASSESSEE HAS 3 ITA NO. 806/MUM/2017 RAVI BHUSHAN P. TRIVEDI UNDERTAKEN TO APPEAR BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) WITH IN TWO MONTHS OF THIS ORDER. 9. IN THE RESULT , THIS APPEAL BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26.06.2018 SD/ - SD/ - ( PAWAN SINGH ) (S HAMIM YAHYA) J UDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI ; DATED : 26.06.2018 ROSHANI , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APP ELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI