Prakashbhai Jemalbhai Joshi, Jelena, Surat V. Income Tax Officer, Ward-3(2)(2), Surat

ITA 846/SRT/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 3330 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-02-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 04-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD KUMAR
• Assessee Lawyers: JIMI PATEL
• Keywords: Condonation of delay
• Section: 143(3); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.846/SRT/2023 (Ǔनधा[रणवष[ / Assessment Year: (2017-18) (Hybrid Hearing) Prakashbhai Jemalbhai Joshi (Prop. Anand Enterprise), Kanothi, Dist. Banaskantha, Jelana-385575 Vs. Income Tax Officer, Ward-3(2)(2), Surat, Room NO.416, 4 th Floor, Aayakar Bhawan, Nr. Majura Gate, Opp. New Civil Hospital, Surat- 395001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AGYPJ 4429 J (अपीलाथŎ /Appellant) (ŮȑथŎ/Respondent) िनधाŊįरती की ओर से /Assessee by : Shri Jimi Patel, AR राजèव कȧ ओर से /Respondent by: Shri Vinod Kumar, Sr-D.R सुनवाई की तारीख/ Date of Hearing : 22/02/2024 घोषणा की तारीख/Date of Pronouncement : 29/02/2024 आदेश / ORDER PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee pertaining to assessment year 2017-18 is directed against the order passed by the National Faceless Appeal Centre, Delhi (in short “NFAC/Ld CIT(A)”) dated 05.09.2023, which in turn arises out of an assessment order passed by the Assessing Officer under section 143(3) of the Income-Tax Act, 1961 (hereinafter referred to as 'the Act') dated 01.12.2019. 2. The appeal filed by the assessee before this Tribunal, for Assessment Year 2017-18, is barred by limitation by 20 days. The assessee has moved a petition requesting the Bench to condone the delay. The contents of the petition for condonation of delay are reproduced below: “1. I, Prakashbhai Jeamlbhai Joshi, the appellant aged: years, at present residing at village : Knothi,Jelna, Dist. Banaskantha, Gujarat-385575, solemnly Page | 2 ITA No. 846/SRT/2023 A.Y.17-18 Prakashbhai J Joshi affirm and state on oath as follows to explain the delay of 20 days in filing the appeal to the Hon’ble Income Tax Appellate Tribunal. 2. The order passed by CIT(A)-NFAC was received by the appellant on 16.09.2023. On receipt of said order, I have sent appellate order to the office my accountant on the very same day for sending the same to office of Chartered Accountant to file an appeal before Income Tax Appellate Tribunal. But unfortunately office of accountant has not sent the same to the office of Chartered Accountant for filing an appeal immediately and the order has remained with the office of accountant. but when I have inquired with the office of accountant in last week of November, 2023 regarding status of filing an appeal, the office staff of accountant has realized his mistake and instantly forwarded the order of CIT(Appeal) to the office of Chartered Accountant for preparing and filing an appeal to Income Tax Appellate Tribunal. In this circumstances, delay of 20 days in filing of appeal occurred which may kindly be condoned. 3. It is because of the above mentioned facts that the delay has taken place. It may kindly be considered that there was no mala fide intention in delaying the filing of appeal and the delay has arisen because of bona fide reasons as have been stated hereinabove. 4. I say that whatever I have stated above is true to the best of my knowledge, information and belief and I believe the same to be true.” 3. Learned Counsel contended that assessee has explained the sufficient reasons for delay, in the above petition, therefore, delay may be condoned. 4. On the other hand, Learned Sr-DR for the Revenue submitted that assessee has failed to explain the sufficient cause or reason for delay, therefore such delay should not be condoned, for that Ld. Sr-DR relied on the Civil Appeal No.7696 of 2021 of Hon’ble Apex Court in the case of Majji Sannemma & Sanyasirao vs. Reddy Sredevi & Ors. 5. Having heard both the parties and after having gone through the affidavit as well the delay condonation, application, we are of the considered opinion that in the interest of justice, the delay deserves to be condoned. We, accordingly, condone the delay of 20 days in filing the appeal before this Tribunal. 6. The Ld. Counsel for the assessee, argued that there was also delay for 41 days in filing appeal before NFAC/Ld.CIT(A) which may be condoned Page | 3 ITA No. 846/SRT/2023 A.Y.17-18 Prakashbhai J Joshi by this Tribunal and assessee`s appeal may be remitted back to the file of NFAC/Ld.CIT(A) for afresh adjudication on merit. 7. On the other hand, Learned Sr-DR for the Revenue submitted that assessee has failed to explain sufficient cause or reason to condone delay before ld CIT(A). Therefore, such delay should not be condoned, for that Ld. Sr-DR relied on the Civil Appeal No.7696 of 2021 of Hon’ble Apex Court in the case of Majji Sannemma & Sanyasirao vs. Reddy Sredevi & Ors. 8. We have heard both the parties and perused the materials available on record. We note that NFAC/Ld.CIT(A) did not condone the delay in filing the appeal for 41 days and dismissed the assessee`s appeal stating that assessee`s appeal is not admissible. We note that there is delay in filing appeal before NFAC/Ld.CIT(A) for 41 days and assessee has explained the reasons in filing appeal before NFAC/Ld.CIT(A) stating that there was a mistake apparent on the part of Chartered Accountant / advocate who has not taken immediate steps to file an appeal before NFAC/Ld.CIT(A) therefore because of the mistake on the part of the Ld. Counsel of assessee, the assessee should not suffer and delay should be condoned and therefore we condone the delay of 41 days before NFAC/Ld.CIT(A) and remit the issue back to the file of NFAC/Ld.CIT(A) for afresh adjudication on merit. 9. In the result, appeal of the assessee is allowed for statistical purposes. Order is pronounced on 29/02/2023 by placing record on notice board. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER स ू रत /Surat Ǒदनांक/ Date: 29/02/2024 Dkp Outsourcing Sr.P.S Page | 4 ITA No. 846/SRT/2023 A.Y.17-18 Prakashbhai J Joshi Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat