Rajesh Kumar Sinha, Ranchi V. ACIT, C.C.2, Ranchi

ITSSA 125/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8016 (ITAT-RANCHI)
• Duration Of Justice: 10 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 26-08-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 24-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: INDRAJIT SINGH
• Assessee Lawyers: A K RASTOGI
• Section: 143(3); 153A; 113; 22; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI, THROUGH WEBEX HEARING, AT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODAR A, JM ./IT(SS)A NOS.120 TO 122, 125 & 126/RAN/2019 ( / ASSESSMENT YEARS:2005-06 TO 2009-10) RAJESH KUMAR SINHA SHIV SHAKTI NAGAR, RAJ BHAWAN, SUKHDEONAGAR, HARMU ROAD, KISHOREGANJ, RANCHI VS. ACIT, CC-2, RANCHI ./ ./PAN/GIR NO.: AXWPS 3394 L (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI A. K. RASTOGI, ADVOCATE RESPONDENT BY :SHRI INDRAJIT SINGH, CIT DR / DATE OF HEARING : 26/08/2020 /DATE OF PRONOUNCEMENT : 26/08/2020 / O R D E R PER SHRI S. S. GODARA, JM: THESE FIVE ASSESSEES APPEALS FOR ASSESSMENT YEARS 2005-06 TO 2009- 10 ARISE AGAINST THE CIT(A)-PATNAS SEPARATE ORD ERS; ALL DATED 20.09.2019, PASSED IN CASE NOS. CIT(A), PATNA-3/10568/2012-13, CIT(A), PATNA- 3/10536/2012-13, CIT(A), PATNA-3/ 10566/2012-13, CI T(A), PATNA- 3/10583/2012-13 AND CIT(A)-PATNA-3/ 10564/2012-13; RESPECTIVELY INVOLVING PROCEEDINGS U/S 153A READ WITH SECTION 1 43(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILES PERUSED. I.T(SS).A NOS.120 TO122, 125 & 126/RAN/2019 RAJESH KUMAR SINHA A.Y.S : 2005-06 TO 2009-10 PAGE | PAGE | PAGE | PAGE | 2 22 2 2. WITH THE ABLE ASSISTANCE OF BOTH THE LEARNED REPRESENTATIVES, WE NOTICE AT THE OUTSET THAT THE CIT(A) ORDERS UNDER CHALLENG E HAVE DECLINE ASSESSEES CONDONATION PETITIONS EXPLAINING DELAY OF MORE THAN A YEAR EACH IN FILING OF THE LOWER FIRST APPEALS ON THE GROUND THAT AGAINST ALL THE IMPUGNED ASSESSMENTS FRAMED ON 18.08.2011, HE HAD BEEN PURSU ING SECTION 154 REMEDY BY FILING PETITION (S) ON 04.10.2012 WHICH S TOOD DECIDED ON 12.10.2012. WE FIND IN THIS FACTUAL BACKDROP THAT T HE TRIBUNALS COMMON ORDER IN ASSESSEE RELATED COMPANYS APPEALS IN IT(S S)A NOS. 113 TO 119/RAN/ 2019 IN THE NAME OF M/S JASCON ENTERBUILD LTD. DECIDED ON 21.07.2020 HAS CONDONED IDENTICAL DELAY AS UNDER: 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S LOWER APPELLATE ORDER(S) UNDER CHALLENGE HAS DECLINED TO CONDONE DELAY OF MO RE THAN A YEAR IN ASSESSEES ALL LOWER APPEAL. HE HAS NOT ADJUDICATED UPON THE VARIOUS ISSUE(S) ON MERITS IN OTHER WORDS. CASE FILES INDIC ATE THAT THE ASSESSING OFFICER HAD FRAMED HIS SECTION 153A R.W.S. 143(3) A SSESSMENT(S); ALL ON 19.08.2011, WHICH WERE SERVED ON THE ASSESSEE ON 09 .09.2011. THERE IS FURTHER NO QUARREL BETWEEN THE PARTIES THAT THIS TA XPAYER FILED FOR SEC. 154 RECTIFICATION IN ALL THESE SEVEN ASSESSMENT(S) BEFO RE THE ASSESSING OFFICER ON 04.10.2012. WE ARE INFORMED THAT THE ASSESSING O FFICER REFUSED THE SAME VIDE A ORDER(S) DATED 18.10.2012. THE ASSESSEE THEREAFTER INSTITUTED ALL THE SEVEN LOWER APPEAL(S) ON 16.11.2012. IT IS IN THIS BACKDROP OF FACTS THAT THE CIT(A) HAS DECLINED TO CONDONE ITS FOREGOI NG DELAY IN FILING OF ASSESSEES SEVEN APPEAL(S). 3. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO RI VAL CONTENTIONS. MR. SINGH HAS VEHEMENTLY CONTENDED THAT THE ASSESSEE HA D NOT BEEN DILIGENT IN PROSECUTING ITS REMEDY OF FILING APPEAL(S) BEFORE T HE CIT(A) WITHIN THE TIME LIMITATION PRESCRIBED. HE FAILS TO DISPUTE ALT HOUGH THE ASSESSEE HAD SOUGHT TO RECTIFY THE ASSESSMENT IN ISSUE, THE SAME STOOD FILED WITHIN THE TIME LIMIT PRESCRIBED OF FOUR YEARS UNDER THE PROVI SION OF THE ACT. BE THAT AS IT MAY, THE FACT REMAINS THAT THE CIT(A) HAS NOT DEALT WITH MERITS OF THE VARIOUS ISSUES ON ALL FACTUAL AND LEGAL ASPECTS. THIS CLINCHING FACT HAS GONE UNREBUTTED FROM THE R EVENUE SIDE. 3. WE ADOPT JUDICIAL CONSISTENCY IN THESE FACTS AND CIRCUMSTANCES TO CONDONE THE FOREGOING DELAY AND RESTORE THE ISSUE(S ) BACK TO THE CIT(A) FOR HIS AFRESH ADJUDICATION ON MERITS AS PER LAW. I.T(SS).A NOS.120 TO122, 125 & 126/RAN/2019 RAJESH KUMAR SINHA A.Y.S : 2005-06 TO 2009-10 PAGE | PAGE | PAGE | PAGE | 3 33 3 4. IN THE RESULT, ALL THE ASSESSEES APPEAL ARE ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 26.08.2020 SD/- (J. SUDHAKAR REDDY) SD/- (S.S.GODARA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /KOLKATA; / DATE: 26/08/2020 SB, SR.PS COPY OF THE ORDER FORWARDED TO: 1. RAJESH KUMAR SINHA 2. ACIT, CC-2, RANCHI 3. C.I.T(A)- 4. C.I.T.- RANCHI 5. CIT(DR), RANCHI BENCH, RANCHI . 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, RANCHI / KOL KATA BENCHES I.T(SS).A NOS.120 TO122, 125 & 126/RAN/2019 RAJESH KUMAR SINHA A.Y.S : 2005-06 TO 2009-10 PAGE | PAGE | PAGE | PAGE | 4 44 4