ACIT, C-2(1), Chandigarh V. Sh. Sachit Passi, Chandigarh

ITA 904/CHANDI/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9832 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-11-2018
• Assessment Year: 2013-2014
• Appeal Filed On: 27-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: ATUL MANDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH , ! . .., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ./ ITA NO. 904/CHD/2018 / ASSESSMENT YEAR : 2013-14 THE ACIT, CIRCLE-2(1), CHANDIGARH SH. SACHIT PASSI, H.NO. 18, SECTOR-8, CHANDIGARH ./PAN NO: ABOPP4217B / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. ATUL MANDHAR, ADVOCATE ' ! / REVENUE BY : SH. MANJIT SINGH, SR DR # $ % /DATE OF HEARING : 27.11. 2018 &'() % / DATE OF PRONOUNCEMENT : 27.11.2018 %' / ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENU E AGAINST THE ORDER DATED 8.3.2017 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE APPEAL IS TIME BARRED BY 416 DAYS. IN THE SE PARATE APPLICATION FOR THE CONDONATION OF DELAY, IT HAS BEEN PLEADED THAT EARLIER AFTER APPRECIATION OF THE FACTS AND THE DECISION OF THE CIT(A), IT WAS RECOMMENDED NOT TO FILE ANY SECOND APPEAL IN THIS CASE. HOWEVER, LATER ON R E-APPRECIATION OF THE FACTS, THE DEPARTMENT DECIDED TO FILE THE PRESENT A PPEAL, HENCE, THE APPLICATION FOR CONDONATION OF DELAY. ITA NO.904/CHD/2018 SH. SANCHIT PASSI, CHANDIGARH 2 3. IN OUR VIEW, THE ABOVE PLEA TAKEN BY THE DEPARTM ENT NEITHER CONSTITUTES REASONABLE NOR SUFFICIENT CAUSE FOR CON DONATION OF DELAY. HAVING TAKEN CONSCIOUS DECISION NOT TO FILE AN APPE AL, NOW AFTER LAPSE OF 416 DAYS, THE OFFICIALS OF THE DEPARTMENT CHANGED T HEIR DECISION AND RECOMMENDED FOR FILING OF THE APPEAL, WHICH CANNOT BE SAID TO BE A SUFFICIENT CAUSE BEYOND THE CONTROL OF THE OFFICIAL S OF THE DEPARTMENT FOR PREVENTING THEM FROM FILING THE PRESENT APPEAL. THERE IS NO MERIT IN THE APPLICATION FOR CONDONATIO N OF DELAY AND THE SAME IS ACCORDINGLY DISMISSED AND CONSEQUENTLY THE PRESENT APPEAL OF THE DEPARTMENT HAVING BARRED BY LIMITATION IS ALSO DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- DATED : 27.11. 2018 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR ( . . , # $ / B.R.R. KUMAR) %& / ACCOUNTANT MEMBER ( / SANJAY GARG ) / JUDICIAL MEMBER