Police Modern School Samiti, Ghaziabad V. ITO Exemption Ward, Ghaziabad

ITA 8786/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8515 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2016-2017
• Appeal Filed On: 10-11-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA No.8786/Del/2019 Assessment Year: 2016-17 Police Modern School Samity, 41 BN, PAC, Sector 01,Vaishali, I.E. Sahibabad, Ghaziabad Uttar Pradesh. Vs. ITO, Exemption Ward, Ghaziabad PAN :AAATPTP7765K (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 27.09.2019 of learned Commissioner of Income-Tax (Appeals), Ghaziabad for the assessment year 2016-17. Appellant by Shri Jai Manas Ramani, CA Assessee by Shri Shankar Gupta, SR. DR Date of hearing 05.07.2022 Date of pronouncement 11.07.2022 2 ITA No.8786/Del./2019 2. We have heard Shri Jai Manas Ramani, learned authorized representative of the assessee and Shri Shankar Gupta, learned Departmental Representative. 3. The basic grievance of assessee is against ex parte disposal of its appeal, that too, in limine, by learned Commissioner (Appeals). On perusal of impugned order of learned Commissioner (Appeals), it is evident, the appeal filed by assessee was dismissed on the ground of delay. It is observed, as per allegations of learned Commissioner (Appeals), there was a delay of 39 days in filing the appeal. While explaining the cause of delay, assessee has stated that since the main trustee fell ill and was advised complete bed rest, the appeal could not be filed in proper time. However, the explanation of the assessee regarding delay could not convince learned first appellate authority. As could be seen, the delay in filing the appeal is of only 39 days. Further, the submissions of assessee explaining the cause of delay cannot be said to be of such an unbelievable nature that it has to be rejected at the threshold. Therefore, in our view, considering the fact that the delay in filing the appeal is not inordinate and the explanation filed by assessee, seeking condonation of delay, is not totally 3 ITA No.8786/Del./2019 incapable of being considered, we are of the view that dismissal of assessee’s appeal without condoning the delay will not serve the purpose of justice. Accordingly, we set aside the impugned order of learned Commissioner (Appeals) and restore the matter back to his file for de novo adjudication on merits after extending an opportunity of being heard to the assessee. Grounds are allowed for statistical purposes. 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 11 th July, 2022. Sd/- sd/- ( DR. BRR KUMAR ) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 11 th July, 2022. Mohan Lal Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 4 ITA No.8786/Del./2019 Sl. No. Particulars Date 1. Date of dictation (Order drafted through Dragon software): 06.07.2022 2. Date on which the draft of order is placed before the Dictating Member: 07.07.2022 3. Date on which the draft of order is placed before the other Member: 4. Date on which the approved draft of order comes to the Sr. PS/PS: 07.07.2022 5. Date of which the fair order is placed before the Dictating Member for pronouncement: 07.07.2022 6. Date on which the final order received after having been singed/pronounced by the Members: 11.07.2022 7. Date on which the final order is uploaded on the website of ITAT: 12.07.2022 8. Date on which the file goes to the Bench Clerk 12.07.2022 9. Date on which files goes to the Head Clerk: 10. Date on which file goes to the Assistant Registrar for signature on the order: 11. Date of dispatch of order: