Manoj Sahadevrao Jadhav, Pune V. Income-tax Officer, Ward - 3(1), Pune

ITA 92/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2154 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IS ARISING OUT OF PASSED
• Keywords: Opportunity of being heard
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO. 92/PUN/2018 / ASSESSMENT YEAR : 2011-12 MANOJ SAHADEVRAO JADHAV, FLAT NO.602, ISHAN SHRUSTI, WARJE, PUNE 411 052 PAN : AEOPJ8160N VS. ITO, WARD-3(1), PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER PASSED BY THE CIT(A)-3, PUNE, ON 23-11-2017 IN RELATION TO THE A.Y. 2011-12. 2. FILTERING OUT NEEDLESS DETAILS FOR THE PURPOSES OF DISPOSAL OF THIS APPEAL, IT IS SEEN THAT THE ASSESSMENT WAS COMPLETE D AT A TOTAL INCOME OF RS.13,80,230/- AS AGAINST THE DECLARED TOTAL INCOME OF RS.10,63,840/-. THE ASSESSEE ASSAILED THE APPELLANT BY SHRI SUNIL GANOO RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 15-11-2018 DATE OF PRONOUNCEMENT 15-11-2018 ITA NO.92/PUN/2018 MANOJ S. JADHAV 2 ADDITIONS/DISALLOWANCES BEFORE THE LD. CIT(A) BY MEANS OF A N APPEAL WHICH WAS FILED BELATEDLY BY 700 DAYS. CERTAIN REASO NS WERE ADVANCED BEFORE THE LD. CIT(A) IN SUPPORT OF THE CONDONATION OF DELAY, WHICH DID NOT FIND FAVOURABLE WITH THE LD. FIRST APPELLATE AUTHORITY. HE, THEREFORE, DISMISSED THE APPEAL OF THE ASSESSEE BY DECLARING IT AS TIME BARRED, WITH OUT GOING INTO ITS MERITS. THE ASSESSEE IS AGGRIEVED BY SUCH A DISMISSAL. 3. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE R ELEVANT MATERIAL ON RECORD. ADMITTEDLY, THE APPEAL WAS FILED BELATEDLY BY 700 DAYS BEFORE THE LD. CIT(A). THE ASSESSEE SUBM ITTED THE REASONS FOR SUCH DELAY, BEING, NON-SERVICE OF ASSESSM ENT ORDER U/S.143(3) ON HIM AS HIS AUTHORISED REPRESENTATIVE LOST THE FILES PERTAINING TO THE ASSESSEE AND ALSO DID NOT INFORM ABOUT THE PROCEEDINGS THAT HAD TAKEN PLACE DURING THE SCRUTINY. TH E ASSESSEE FURTHER EXPLAINED THAT HE CAME TO KNOW OF THE ASSESSMENT ORDER ONLY WHEN HE RECEIVED NOTICE OF DEMAND IN DECEMBER 2015. THE ASSESSEE APPROACHED THE ASSESSING OFFICER FOR COPY OF THE ASSESSMENT ORDER AND ALSO OTHER SCRUTINY RECORDS SO AS TO ENABLE HIM TO FILE AN APPEAL BEFO RE THE FIRST APPELLATE AUTHORITY. IT WAS ONLY THEN THAT A COPY OF TH E ITA NO.92/PUN/2018 MANOJ S. JADHAV 3 ASSESSMENT ORDER WAS RECEIVED AND THE APPEAL WAS FILED BY THE ASSESSEE BEFORE THE LD. CIT(A) WHICH GOT TIME BARRED BY THEN. 4. IT IS OBSERVED THAT THE APPEAL OF THE ASSESSEE FOR T HE A.Y. 2009-10 WAS ALSO TIME BARRED BEFORE THE LD. CIT(A) UNDE R SIMILAR CIRCUMSTANCES WITH A DELAY OF 1472 DAYS WHICH CAME TO BE DISMISSED ON PRELIMINARY GROUND ON NON-CONDONATION OF DELAY. THE ASSESSEE APPROACHED THE TRIBUNAL AGAINST SUCH ORDER PASSED BY THE LD. CIT(A). VIDE ITS ORDER DATED 13-06-2018, THE TRIBUNAL IN ITA NO.443/PUN/2017 HAS CONDONED THE DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) AND REMITTED THE MATTER TO THE FIRST APPELLATE AUTHORITY FOR PASSING THE ORDER ON MERITS AFTER GRANTING AN OPPORTUNITY OF HEARING. 5. AS THE FACTS AND CIRCUMSTANCES OF THE INSTANT APPEAL A RE MUTATIS MUTANDIS SIMILAR TO THOSE FOR THE A.Y. 2009-10, RESPECTFULLY FOLLOWING THE PRECEDENT, I SET-ASIDE THE IMPUGN ED ORDER, CONDONE THE DELAY AND REMIT THE MATTER TO THE FILE OF LD. CIT(A) FOR DISPOSING OF THE APPEAL ON MERITS AFTER ALLOWING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ITA NO.92/PUN/2018 MANOJ S. JADHAV 4 6. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH NOVEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 15 TH NOVEMBER, 2018 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-3, PUNE 4. / THE PR. CIT-2, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY / / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.92/PUN/2018 MANOJ S. JADHAV 5 DATE 1. DRAFT DICTATED ON 15-11-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 15.11.18 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER - 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. - 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *