Shri Patel Kiritbhai Ambalal, Kheda V. The CIT-II, Baroda

MA 221/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0136 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 15-02-2013
• Assessment Year: 2000-2001
• Appeal Filed On: 22-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Assessee Lawyers: S P BHATT
• Keywords: Condonation of delay

Judgement Text

MA NO221AHD /2012 IN ITA NO.549/AHD/ 2012 A.YR.. 2000 -01 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AH MEDABAD (BEFORE SHRI D. K. TYAGI JM & SHRI ANIL CHATURVEDI A.M.) M.A. NO.221/ADH/2012 (IN ITA NO. 5 49/AHD/2012) (ASSESSMENT YEAR: 2000-01) PATEL KIRITBHAI AMBALAL, THALEDI, TALUKA NADIAD NADIAD-387010. (APPELLANT) VS. THE COMMISSIONER OF INCOME TAX-II, AAYAKAR BHAVAN, NR.RACE COURSE CIRCLE, BARODA. (RESPONDENT) PAN: ADDPP2439C APPELLANT BY : SHRI S. P. BHATT. RESPONDENT BY : SHRI Y.P. VERMA, SR.D.R. ( )/ ORDER DATE OF HEARING : 15-2-2013 DATE OF PRONOUNCEMENT : 27 -05-2013 PER: SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER. THE PRESENT M.A. ARISES OUT OF ITA. NO.549/AHD2/20 12 ORDER DATED 15-5-2012 WHICH WAS DISPOSED OFF BY HOLDING AS UNDE R:- THIS APPEAL HAS BEEN FILED AGAINST THE ORDER OF C. I.T.-II, BARODA PASSED UNDER SEC. 119(2)(B) OF THE INCOME TAX ACT,1 961.THE ORDER PASSED BY CIT IS AN ADMINISTRATIVE ORDER. AS THE AFORESAID ORDER IS NOT APPEALLABLE BEFORE US, THE APPEAL IS DISMISSED IN-LIMINE. MA NO221AHD /2012 IN ITA NO.549/AHD/ 2012 A.YR.. 2000 -01 2 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 05-01-2009 CIT REJECTED THE APPLICATION OF TH E 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 30-06-2003 AND ACCORDINGLY THE DELAY WA S 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 05-1-2009 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. 5. WE FIND THAT THE ASSESSEE IS A RETIRED LABOURER AND IS NOT FULLY CONVERSANT WITH TAX LAWS. CONSIDERING THE TOTALITY OF FACTS AND IN THE INTEREST OF JUSTICE WE ARE OF THE VIEW THAT CONSIDE RING THE PECULIAR CIRCUMSTANCES OF THE CASE THE COMMISSIONER OF INCOM E TAX MAY CONSIDER MA NO221AHD /2012 IN ITA NO.549/AHD/ 2012 A.YR.. 2000 -01 3 THE CASE AFRESH INCLUDING THE ISSUE OF CONDONATION OF DELAY AND AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE PASS THE NECESSARY ORDERS. IT WILL BE PERTINENT TO MENTION THAT ON SIMILAR FAC TS CO-ORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF CIT VS PATEL MAHESHBHAI DAH YABHAI HAD GIVEN SIMILAR DIRECTIONS AND WRIT PETITION FILED BY THE R EVENUE AGAINST THAT ORDER OF TRIBUNAL HAS BEEN DISMISSED BY HON. JURISDICTIONAL HIGH COURT VIDE SPECIAL CIVIL APPLICATION NO. 8003 OF 2013 DATED 2.05.2013. 6. MISCELLANEOUS APPLICATION IS ACCORDINGLY ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON 27-05-2013 SD/- SD/- (D.K. TYAGI) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER. TRUE COPY AHMEDABAD. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)- 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD.