PRAMOD RAMDAS DALWANKAR, Nagpur V. ITO, WARD-8(1), Nagpur

ITA 97/NAG/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93372 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 19-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMITAVA BHATTACHARYA
• Keywords: Condonation of delay
• Section: 144

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T.A. NO.97/NAG/2013 ASSESSMENT YEAR :2006-07. SHRI PRAMOD RAMDAS DALWANKAR, THE INCOME-TAX OFFICER, PLOT NO.26.T/2 GHARKUL YOJNA APARTMENT, V/S. WARD-8(1), WARDHA ROAD, NAGPUR. NAGPUR. PAN ABOPD3544P. APPELLANT. RESPONDENT. APPELLANT BY : SHRI ABHAY AGRAWAL. RESPONDENT BY : SH RI AMITAVA BHATTACHARYA. DATE OF HEARING - 07-05-2015 DATE OF ORDER 7 TH MAY,2015 O R D E R PER SHRI MUKUL K. SHRAWAT, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FRO M THE ORDER OF LEARNED CIT(APPEALS)-19, MUMBAI (CAMP OFFICE NAGPUR) DATED 11-12-2012. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE LEARNED CIT(A PPEALS) HAS NOT PROVIDED PROPER OPPORTUNITY OF HEARING AND THE APPEAL WAS DISMISSED WITHOUT DISCUSSING THE GROUNDS ON MERITS. 2. THE REGISTRY HAS INFORMED THAT THIS APPEAL HAS B EEN FILED BELATEDLY BY 10 DAYS. THE APPELLANT HAS PLACED ON RECORD AN APPLICA TION FOR CONDONATION OF DELAY SUPPORTED BY AN AFFIDAVIT. IN THIS AFFIDAVIT THE RE ASON FOR THE SAID DELAY WAS STATED 2 TO BE THE ILL HEALTH OF ASSESSEES COUNSEL SHRI M. MANI. IN THIS AFFIDAVIT IT HAS ALSO BEEN STATED THAT THE SAID LEARNED COUNSEL HAD EXPIR ED THEREAFTER. CONSIDERING THE REASONING ASSIGNED IN THE AFFIDAVIT, WE HEREBY COND ONE THE DELAY OF 10 DAYS AND ADMIT THIS APPEAL TO BE DECIDED AS UNDER. 3. FROM THE SIDE OF THE ASSESSEE, LEARNED A.R. MR. ABHAY AGRAWAL AND FROM THE SIDE OF THE REVENUE LEARNED D.R. MR. AMITAVA B HATTACHARYA.APPEARED. 4. THE LEARNED D.R. HAS SUPPORTED THE ORDER OF THE LEARNED CIT(APPEALS) ON THE GROUND THAT SEVERAL OPPORTUNITIES WERE GRANTED BUT THE ASSESSEE HAS FAILED TO REPRESENT THE APPEAL PROPERLY. THE LEARNED D.R. HAS ALSO DRAWN OUR ATTENTION THAT THE ASSESSEE IS NOT COOPERATING WITH THE REVENUE DE PARTMENT BECAUSE THE IMPUGNED ASSESSMENT ORDER DATED 27-11-2008 HAS ALSO BEEN PASSED EXPARTE UNDER SECTION 144 OF THE ACT. 5. ON HEARING THE SUBMISSIONS OF BOTH THE SIDES, WE HAVE NOTED THAT THE CIT(APPEALS) HAS FIXED THIS APPEAL WHILE CAMPING AT NAGPUR AND DUE TO NON- COMPLIANCE ON SPECIFIC DATE OF HEARING, THIS APPEA L WAS DISMISSED EXPARTE ON THE GROUND THAT THE ASSESSEE HAD NOT PRODUCED ANY MATER IAL TO CONTROVERT THE FINDINGS OF THE ASSESSING OFFICER. IN OUR CONSIDERE D OPINION, AS PER THE PROVISIONS OF SECTION 250(6) THE ORDER OF THE CIT(APPEALS) DI SPOSING OF THE APPEAL SHALL IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATIO N, THE DECISION THEREON AND THE REASON FOR THE DECISION. SINCE THIS ORDER IS SILE NT ON THE MERITS OF THE CASE, HENCE WE DEEM IT PROPER AS ALSO JUSTIFIABLE TO RESTORE THE ISSUE BACK TO THE FILE OF LEARNED CIT(APPEALS) TO BE DECIDED ON MERITS IN TER MS OF THE PROVISIONS AS REFERRED HEREIN ABOVE. FROM THE SIDE OF THE APPELLA NT, THE LEARNED AR MR. ABHAY AGRAWAL HAS GIVEN AN UNDERTAKING TO COOPERATE WIT H THE APPELLATE PROCEEDINGS 3 BEFORE THE LEARNED CIT(APPEALS). THEREFORE, WE H EREBY DIRECT THIS ASSESSEE TO EITHER PRESENT HIMSELF/ITSELF OR THROUGH THE AUTHOR IZED REPRESENTATIVE WITHIN 30 DAYS ON RECEIPT OF THIS ORDER OF THE TRIBUNAL BEFOR E THE LEARNED CIT(APPEALS) SUO MOTO WITHOUT WAITING FOR ANY FORMAL NOTICE OF HEARI NG AND TAKE ALL NECESSARY STEPS TO GET THIS APPEAL FINALIZED AT AN EARLY DATE . HOWEVER, THE REVENUE AUTHORITIES ARE AT LIBERTY TO ADOPT DUE LEGAL RECOU RSES AS PRESCRIBED UNDER THE I.T. ACT. 6. IN THE RESULT, THIS APPEAL OF THE ASSESSEE MAY B E TREATED AS ALLOWED BUT FOR STATISTICAL PURPOSES ONLY SINCE SET ASIDE TO THE F ILE OF THE LEARNED CIT(APPEALS). ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH MAY, 2015. SD/- S D/- (SHAMIM YAHYA) (MUKUL K. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER. NAGPUR, DATED: 7 TH MAY, 2015. COPY OF ORDER FORWARDED TO : 1. THE ASSESSEE. 2. REVENUE. 3. THE CIT(A) 4. THE CIT, NAGPUR. 5. THE D.R., ITAT, NAGPUR. 6. GUARD FILE. T RUE COPY. BY ORDER WAKODE ASSISTANT REGISTRAR, ITA T, NAGPUR.