Appeal Details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 9891 (ITAT-JAIPUR)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
11 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-06-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2010-2011
Appeal Filed On
01-07-2019
Judgement Text
VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 919/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2010-11 SH. MOHAMMED RAMZAN S/O SHRI NISHAR AHAMED NEAR EIDGAH SCHOOL KHAM JI KI HAVELI, FATEHPUR SHEKHAWATI DISTRICT SIKAR CUKE VS. ITO, WARD-2, SIKAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AIGPR5409J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. SHRAWAN KUMAR GUPTA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SH. K. C. GUPTA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 30/06/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 30/06/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-3, JAIPUR DATED 04.06.2019. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THERE W AS A DELAY IN FILING THE APPEAL BEFORE THE LD CIT(A) AND ASSESSEES PRAYER F OR CONDONATION OF DELAY HAS NOT BEEN ACCEPTED BY THE LD CIT(A) AND THE APPE AL HAS BEEN DISMISSED. IT WAS SUBMITTED BY THE LD AR THAT IN THIS CASE, TH E ASSESSMENT ORDER HAS BEEN PASSED ON 15.12.2017 U/S 143(3)/147, THE SAME WAS SERVED ON THE FAMILY MEMBER OF THE ASSESSEE ON 26.12.2017. HENCE THE APPEAL WAS TO BE FILED ON OR BEFORE 25.01.2018. HOWEVER AT THE TIME OF SERVICE OF ORDER, THE ASSESSEE WAS OUT OF HOME AND TRAVELLING FOR SOME WO RK. HOWEVER, WHEN THE ITA NO. 919/JP/2019 SH. MOHAMMED RAMZAN, SIKAR VS. ITO, WARD-02, SIKAR 2 ASSESSEE RETURNED HOME AND THEREAFTER, AFTER FEW DA YS, WHEN HE CAME TO KNOW ABOUT THIS ORDER, HE WENT TO THE OFFICE OF HIS COUNSEL. THEN THE COUNSEL TOLD HIM THAT THE TIME LIMIT FOR FILING APPEAL HAS EXPIRED BUT GIVEN THAT HE HAS A STRONG CASE AND REASONABLE CAUSE FOR THE DELAY, H E SHOULD FILE APPEAL BEFORE THE LD. CIT(A) ALONGWITH A PRAYER FOR CONDONATION O F DELAY. THEN THE ASSESSEE HAS FILED THE APPEAL ON 06.07.2018 WITH TH E DELAY OF 5 MONTHS AND 11 DAYS I.E. 162 DAYS. IT WAS SUBMITTED THAT THE HO NBLE SUPREME COURT IN THE CASE OF COLLECTOR, LAND & ACQUISITION V. MST. KATIJ I & OTHERS (1987) 167 ITR 471 (SC) HAS ADVOCATED FOR A LIBERAL APPROACH WHILE CONSIDERING A CASE FOR CONDONATION OF DELAY. THE LD AR SUBMITTED THAT IN T HE INTEREST OF JUSTICE, THE DELAY SO HAPPENED MAY BE CONDONED AND THE MATTER MA Y BE SET-ASIDE TO THE FILE OF THE LD CIT(A) TO DECIDE THE SAME ON MERITS. 3. PER CONTRA, THE LD DR SUBMITTED THAT THE LD CIT( A) HAS DECIDED NOT TO CONDONE THE DELAY AS THE REASONS GIVEN BY THE ASSES SEE ARE BASELESS AND WITHOUT ANY EVIDENCE. IT WAS FURTHER SUBMITTED THA T THERE IS A DELAY OF 162 DAYS WHICH IS A SUBSTANTIAL DELAY AND IN ABSENCE OF ANY REASONABLE CAUSE SHOWN BY THE ASSESSEE FOR THE DELAYED FILING OF APP EAL, THE LD CIT(A) HAS RIGHTLY DISMISSED THE APPEAL FILED BY THE ASSESSEE. 4. HAVING HEARD BOTH THE PARTIES AND PURUSING THE M ATERIAL AVAILABLE ON RECORD INCLUDING THE AFFIDAVIT OF THE ASSESSEE PLAC ED ON RECORD, WE FIND THAT THERE IS A REASONABLE CAUSE FOR THE DELAY IN FILING THE APPEAL DUE TO NON- AVAILABILITY OF THE ASSESSEE AT HIS RESIDENCE AND T IME TAKEN IN CONSULTING HIS COUNSEL. THOUGH THERE IS A DELAY, THE ASSESSEE HAS TAKEN STEPS IN REACHING OUT TO HIS COUNSEL AND HAS THUS NOT BEEN NEGLIGENT IN SAFEGUARDING HIS RIGHTS. NO MALAFIDE CAN BE IMPUTED AGAINST THE ASSESSEE AND THE DELAY IN FILING THE APPEAL BEFORE THE LD CIT(A) IS HEREBY CONDONED AND THE MATTER IS SET ASIDE TO THE FILE OF THE LD. CIT(A) TO EXAMINE THE MATTER ON MERITS AFTER PROVIDING ITA NO. 919/JP/2019 SH. MOHAMMED RAMZAN, SIKAR VS. ITO, WARD-02, SIKAR 3 REASONABLE OPPORTUNITY TO THE ASSESSEE. THE ASSESS EE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) AND FILE THE NECESSARY INFORMATION AND DOCUMENTATION IN SUPPORT OF HIS CONTENTIONS, AS SO ADVISED AND ENSURE IN TIMELY COMPLETION OF THE PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED F OR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30/06/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 30/06/2020 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. MOHAMMED RAMZAN, SIKAR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-2, SIKAR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 919/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR
Other Referred Cases
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Laws Referred To
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Expert Summary
Where the assessee filed an appeal with a delay of condonation with proper reasoning, and was not negligent in safeguarding his rights, the same is considered to be a reasonable cause for accepting the appeal, and thus the same was accepted by the Hon'ble Tribunal, and the case of the assessee was set aside to the file of Ld. CIT(A) for examination of the appeal on merits.
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