M/s Dimple Exports, Ludhiana V. DCIT, Ludhiana

ITSSA 8/CHANDI/2010

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 7895 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-12-2011
• Assessment Year: misc
• Appeal Filed On: 09-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA
• Assessee Lawyers: S K MUKHI
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI H.L.KARWA, VICE PRESIDENT AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITSS NO. 8/CHD/2010 BLOCK PERIOD 01.04.1996 TO 05.02.2003 M/S DIMPLE EXPORTS, V DCIT, CC-IV, 617, KASHMIR NAGAR, LUDHIANA. LUDHIANA. PAN: AACFD-1837E (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI S.K.MUKHI RESPONDENT BY : SMT.JAISHREE SHARMA DATE OF HEARING : 01.12.2011 DATE OF PRONOUNCEMENT : 19.12.2011 ORDER PER MEHAR SINGH, AM THE PRESENT APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORDER DATED 05.10.2010 PASSED BY THE LD. CIT(A) U/S 250 OF THE INCOME-TAX ACT,1961 (IN SHORT 'THE ACT'). 2. IN THIS APPEAL, THE ASSESSEE HAS RAISED THE FOLL OWING GROUNDS OF APPEAL: 1. THAT THE LD. CIT(A)-I LUDHIANA HAS ERRED IN REJ ECTING THE APPEAL OF THE ASSESSEE BEING BEYOND TIME, WHEREAS N OTICE OF DEMAND WAS SERVED UPON THE ASSESSEE ON 30.5.2008 AND NOT ON 30.4.2008 AS MENTIONED BY THE LD. CIT(A) -I LUDHIANA IN HIS ORDER. THEREFORE ORDER PASSED BY TH E LD. CIT(A)-I LUDHIANA IS RECALLED FOR UNWARRANTED AND M AY BE QUASHED . 2. THAT THE LD. CIT(A)-I LUDHIANA HAS NOT GIVEN ANY FINDINGS ON GROUND OF APPEAL NO.2 TO APPEAL NO.6 IN HIS ORDE R. 3. THE ASSESSEE, IN GROUND NO.1 WHICH IS SUBSTANTIV E IN NATURE, CONTENDED THAT THE CIT(A) ERRED IN REJECTING THE APPEAL OF THE 2 ASSESSEE BEING BEYOND TIME WHEREAS THE NOTICE OF DE MAND WAS SERVED UPON THE ASSESSEE ON 30.05.2008 AND NOT ON 30.04.20 08 AS MENTIONED BY THE LD. CIT(A). 4. IN THE COURSE OF PRESENT APPELLATE PROCEEDINGS, LD. 'AR' CONTENDED THAT CONDONATION OF DELAY WAS NOT GRANTED BY THE CI T(A) DESPITE OUR SUBMISSION THAT THE NOTICE OF DEMAND WAS SERVED ON 30.05.2008 AND NOT ON 30.04.2008. THE DELAY OF 27 DAYS IS ATTRIBUTABL E TO THE SAID FACTUM. LD. 'DR' PLACED RELIANCE ON THE ORDER OF THE CIT(A) . 5. WE HAVE CAREFULLY PERUSED THE FACTUAL POSITION O F THE CASE AND RIVAL SUBMISSIONS. IT IS WELL SETTLED PROPOSITION OF LAW THAT THE CAUSE OF JUSTICE CANNOT BE KNOCKED OUT AT THE THRESHOLD STAGE, MEREL Y ON THE FOUNDATION OF TECHNICALITIES. THEREFORE, TO UPHOLD THE UNIVERSAL PRINCIPLE OF JURISPRUDENCE THAT CAUSE OF JUSTICE SHOULD BE ADVANCED, THE ISSUE NEEDS TO BE RESTORED TO THE FILE OF THE CIT(A), FOR THE PURPOSE OF ADJUD ICATING THE ISSUE OF CONDONATION OF DELAY, IN THE LIGHT OF SUBMISSIONS M ADE BY THE ASSESSEE. HOWEVER, THE CIT(A) IS FREE TO ADJUDICATE THE ISSUE , ON MERIT, AS PER FACTS AND LAW. CONSEQUENTLY, THE ISSUE OF CONDONATION OF DELAY IS RESTORED TO THE FILE OF CIT(A), FOR THE PURPOSE OF FRESH ADJUDI CATION, IN ACCORDANCE WITH THE RELEVANT PROVISIONS OF THE ACT, AFTER AFFO RDING PROPER AND REASONABLE OPPORTUNITY TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH DEC.,2011. SD/- SD/- (H.L.KARWA) (MEHAR SING H) VICE PRESIDENT ACCOUNTANT M EMBER DATED: ..DEC.,2011. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT,CHD