Shri Patel Maheshbhai Dahyabhai, Nadiad V. The CIT-II, Baroda

MA 125/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9228 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2000-2001
• Appeal Filed On: 05-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Assessee Lawyers: S P BHATT
• Keywords: Condonation of delay

Judgement Text

M.A.NO.125/ AHD/2012 IN ITA NO.335/AHD/2012 . A.Y. 2000-0 1. . 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, A HMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) M.A. N O.125/AHD/2012 (ARISING OUT I.T. A. NO. 335/AHD/2012) (ASSESSMENT YEA R: 2000-02) PATEL MAHESHBHAI DAHYABHAI BHIVENDI TERRACE, PIJ,TALUKA NADIAD. (APPELLANT) VS. COMMISSIONER OF INCOME-TAX-II, AAYKAR BHAVAN NEAR RACE COURSE CIRCLE, BARODA. (RESPONDENT) PAN: ADBPP 2065 L APPELLANT BY : MR. S.P. BHATT. RESPONDENT BY : MR.RAHUL KUMAR, SR. D.R. ( )/ ORDER DATE OF HEARING : 21 - 9 -2012 DATE OF PRONOUNCEMENT : 19 - 10-2012 PER: SHRI ANIL CHATURVEDI, A.M. THE PRESENT M.A. ARISES OUT OF ITA NO.335/AHD/2012 DATED 4-4-2012 . ITA NO.335/AHD/2012 WAS DISPOSED OFF BY HOLDING A S UNDER:- THIS APPEAL HAS BEEN FILED AGAINST THE ORDER OF C OMMISSIONER OF INCOME-TAX-II, BARODA PASSED U/S.119 (2)(B) OF THE INCOME TAX, 1961.THE M.A.NO.125/ AHD/2012 IN ITA NO.335/AHD/2012 . A.Y. 2000-0 1. . 2 ORDER PASSED BY COMMISSIONER OF INCOME TAX IS AN AD MINISTRATIVE ORDER. AS THE AFORESAID ORDER IS NOT APPEALLABLE BEFORE US, T HE APPEAL IS DISMISSED IN LIMINE. 2. AGAINST THE AFORESAID ORDER, THE ASSESSEE HAS FI LED THE PRESENT MA WHEREIN THE ASSESSEE HAS INTERALIA CONTENDED THAT W HILE PASSING THE ORDER DATED 22-1-2008 CIT REJECTED THE APPLICATION OF THE ASSESSEE FOR THE REASON THAT THE RETURN WAS FILED ON 30-6-2003 I.E. ALMOST 3 YEARS FROM THE DUE DATE. THE LD. A.R. POINTED OUT THAT THE CORRECT DATE OF FILING APPLICATION U/S.119 WAS 10-6-2003 AND ACCORDINGLY THE DELAY WAS OF 1 YEAR AND 3 MONTHS AND NOT 3 YEARS AS STATED IN THE ORDER. HE F URTHER SUBMITTED THAT THE ASSESSEE IS A RETIRED LABOURER TOTALLY IGNORANT ABO UT THE INCOME TAX LAWS AND THEREFORE THE REFUND DUE TO HIM MAY BE CONSIDER ED SYMPATHETICALLY. 3. ON THE OTHER HAND THE LD. D.R. SUBMITTED THAT TH ERE WAS NO APPARENT MISTAKE IN THE ORDER PASSED BY THE HONBLE TRIBUNAL ; AND THEREFORE THE M.A. BE REJECTED. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. FROM THE ORDER DATED 22-1-2009 PASSED U/S.1 19(2) (B),WE FIND THAT THE APPLICATION OF THE ASSESSEE WAS REJECTED FOR TH E REASON THAT THE RETURN WAS FILED ALMOST 3 YEARS FROM THE DUE DATE. THE ASS ESSEES SUBMISSION IS THAT THE DELAY WAS NOT OF 3 YEARS BUT OF 1 YEAR AND 3 MONTHS. IT WAS FURTHER THE SUBMISSION OF THE LD. A.R. THAT THE DELAY BE DI RECTED TO BE CONDONED IN VIEW OF THE FACT THAT THE ASSESSEE IS A RETIRED LAB OURER WHO IS IGNORANT ABOUT THE INCOME TAX LAWS. THE LD. D.R. HAS NOT BRO UGHT ANY CONTRARY FACTS TO CONTRADICT THE SUBMISSIONS OF THE LD. A.R. M.A.NO.125/ AHD/2012 IN ITA NO.335/AHD/2012 . A.Y. 2000-0 1. . 3 5. WE FIND THAT THE ASSESSEE IS A RETIRED LABOURER. CONSIDERING THE TOTALITY OF FACTS AND IN THE INTEREST OF JUSTICE WE ARE OF THE VIEW THAT CONSIDERING THE PECULIAR CIRCUMSTANCES OF THE CASE THE COMMISSIONER OF INCOME TAX MAY CONSIDER THE CASE AFRESH INCLUDING T HE ISSUE OF CONDONATION OF DELAY AND AFTER GIVING PROPER OPPORT UNITY OF HEARING TO THE ASSESSEE PASS THE NECESSARY ORDERS. 6. MISCELLANEOUS APPLICATION IS ACCORDINGLY ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON 19- 10- 2012. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT-II, BARODA 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD M.A.NO.125/ AHD/2012 IN ITA NO.335/AHD/2012 . A.Y. 2000-0 1. . 4 1.DATE OF DICTATION 15 - 10 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 15,17/ 10 / 2012 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 17 -10 - 2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 19 - 10 -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 19 -10 -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 9 - 10 -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER