Ropar Distt. Cooperative Milk Producers Union Ltd., Mohali V. Addl. CIT, Mohali

ITA 941/CHANDI/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64022 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 17-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO. 941/CHD/2012 (ASSESSMENT YEAR : 2009-10) ROPAR DISTT. COOPERATIVE MILK VS. THE ADDL.C.I.T. , PRODUCERS UNION LTD., MILK PLANT, RANGE VI, MOHALI. MOHALI. PAN: AAAAT5977G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.R.SHARMA RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 27.11.2012 DATE OF PRONOUNCEMENT : 27.11.2012 O R D E R PER SUSHMA CHOWLA, J.M, : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), CHANDIGARH DA TED 27.07.2012 AGAINST THE ORDER PASSED U/S 143(3) OF THE INCOME T AX ACT, 1961 (IN SHORT THE ACT). 2. THE ASSESSEE HAS RAISED VARIOUS GROUNDS OF APPE AL BUT THE LEARNED A.R. FOR THE ASSESSEE AT THE OUTSET POINTED OUT THA T THE PRELIMINARY ISSUE RAISED IN THE PRESENT APPEAL IS VIDE GROUND NO.2 WH ICH READS AS UNDER: 1. THAT THE ORDER OF THE LD. CIT(A) DISMISSING THE APPEAL ON THE GROUND OF LIMITATION WITHOUT AFFORDING AN OPPORTUNITY OF HEARING TO THE APPELLANT IS BAD IN LAW MORE SO WHEN ACCORDING THE APPELLANT THE SAME IS WITH IN THE TIME ALLOWED NEEDS TO BE SET-ASIDE. 3. THE LEARNED A.R. FOR THE ASSESSEE POINTED OUT TH AT THE APPEAL WAS FILED AFTER A DELAY OF 8 DAYS WHICH WAS NOT CONDONE D BY THE CIT 2 (APPEALS) AND THE APPEAL WAS DISMISSED IN LIMINE WI THOUT GOING INTO THE MERITS OF THE CASE. 4. THE LEARNED D.R. FOR THE REVENUE PLACED RELIANCE ON THE ORDER OF THE CIT (APPEALS). 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ORDER OF THE ASSESSING OFFICER WAS SERVED UPON THE ASSESSEE ON 16.12.2011 AND THE APPEAL WAS FILED BY THE ASSESSEE ON 23.1.2012 I.E. AFTER A DELAY OF 8 DAYS. THE APPEAL OF THE ASSESSE E WAS DISMISSED IN LIMINE BY THE CIT (APPEALS) WITHOUT AFFORDING OPPOR TUNITY OF HEARING TO THE ASSESSEE. NOBODY CAN BE CONDEMNED UNHEARD AND WE FIND NO MERIT IN THE ORDER OF THE CIT (APPEALS) IN THIS REGARD. THE LEARNED A.R. FOR THE ASSESSEE POINTED OUT THAT THE DELAY WAS ATTRIBUTABL E TO THE HANDING OVER OF THE ASSESSMENT ORDER FROM ONE OFFICE OF THE ASSE SSEE TO THE OTHER OFFICE. IN THE ENTIRETY OF THE FACTS AND CIRCUMSTA NCES OF THE CASE WE FIND MERIT IN THE PLEA OF THE ASSESSEE VIS--VIS THE CON DONATION OF DELAY IN FILING THE APPEAL BEFORE THE CIT (APPEALS) AND THE SAME IS HEREBY CONDONED. THE PERUSAL OF THE ORDER OF THE CIT (APP EALS) REFLECTS THAT THE APPEAL WAS DISMISSED IN LIMINE AS NO REASONABLE CAUSE WAS ATTRIBUTABLE TO THE DELAY IN FILING THE APPEAL. AS WE HAVE CONDONED THE DELAY IN FILING THE APPEAL BEFORE THE CIT (APPEALS) WE REMIT THE APPEAL BACK TO THE FILE OF THE CIT (APPEALS) TO DECIDE THE SAME ON THE MERITS OF THE ADDITIONS MADE IN THE CASE. THE CIT (APPEALS) SHALL AFFORD REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE A ND ADJUDICATE THE ISSUES RAISED ON MERITS. THE GROUND NO.2 RAISED BY THE ASSESSEE IS THUS ALLOWED. WE ARE NOT ADDRESSING THE OTHER GROUNDS O F APPEAL RAISED BY THE ASSESSEE ON THE MERITS OF THE ADDITION MADE AS THE SAID APPEAL HAS BEEN RESTORED BACK TO THE FILE OF THE CIT (APPEALS) . THUS THE PRELIMINARY ISSUE IS DECIDED AND GROUND NO.2 OF APP EAL IS THUS ALLOWED 3 FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH DAY OF NOVEMBER, 2012. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 27 TH NOVEMBER, 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH