M/s Soundaraya Promoters & Developers , Bangalore V. Assistant Commissioner of Income Tax Central Circle-2(1), Bangalore

MA 373/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6393 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 03-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D KIRAN
• Assessee Lawyers: MALLAH RAO
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-C BENCH : BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER [MP NO. 371 TO 373/BANG/2018 (IN ITA NOS. 2523 TO 2525/BANG/2018)] (ASSESSMENT YEARS : 2005 06, 2007 08 & 2008 09) M/S. SOUNDARYA PROMOTERS & DEVELOPERS, A PPELLANT NO. 190, SOUNDARYA DAMINI 4 TH PHASE, DOLLAR COLONY J P NAGAR, BANGALORE 560016. PAN: ABFPS1679F VS ACIT, CENTRAL CIRCLE 2 (1), RESPONDE NT BANGALORE. ASSESSEE BY : SHRI MALLAH RAO, ADVOCATE REVENUE BY : SHRI D. KIRAN, JCIT DR DATE OF HEARING : 04 01 2019 DATE OF PRONOUNCEMENT : 11 01 2019 O R D E R PER A. K. GARODIA, A.M.: ALL THESE THREE M. PS. ARE FILED BY THE ASSESSEE A ND IT IS STATED IN THESE M. PS. THAT THERE ARE CERTAIN APPARENT MISTAKES IN THI S COMBINED TRIBUNAL ORDER FOR THREE ASSESSMENT YEARS. ALL THESE M. PS. WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMBINED ORDER FOR THE S AKE OF CONVENIENCE. 2. IN THESE THREE M. PS., IT IS SUBMITTED THAT IT I S TRUE THAT NOTICE WAS RECEIVED BY THE ASSESSEE FROM THE REGISTRY OF THE TRIBUNAL I N RESPECT OF VARIOUS DEFECTS BEING THE APPEALS BEING TIME BARRED AND NON FILING OF GROUNDS OF APPEALS FILED BEFORE CIT (A), NON FILING OF FORM 35 AND NON FILIN G OF ASSESSMENT ORDER ETC. BUT BECAUSE OF ILLNESS OF THE PERSON WHO WAS LOOKING AF TER TAX MATTERS OF THE ASSESSEE, THE ASSESSEE COULD NOT REMOVE THE DEFECTS AND COULD NOT GIVE THE DETAILS TO THE ADVOCATE APPOINTED AS AUTHORISED REP RESENTATIVE. IN COURSE OF HEARING, IT IS SUBMITTED BY THE LEARNED AR OF THE A SSESSEE THAT BECAUSE OF THESE FACTS, THE LEARNED AR OF THE ASSESSEE WHILE SEEKING ADJOURNMENTS, COULD NOT SAY ANYTHING ABOUT THE VARIOUS DEFECTS. HE SUBMITTED TH AT UNDER THESE FACTS AND IN THE INTEREST OF JUSTICE, THE IMPUGNED TRIBUNAL ORDE R SHOULD BE RECALLED AND M. P. NO. 371 TO 373/BANG/2018 (IN ITA NOS. 2523 TO 2525/BANG/2018) 2 REASONABLE TIME SHOULD BE ALLOWED TO THE ASSESSEE T O REMOVE THE DEFECTS AND THEREAFTER, THE APPEALS SHOULD BE DECIDED ON MERIT. LEARNED DR OF THE REVENUE SUBMITTED THAT THERE IS N O MISTAKE IN THE TRIBUNAL ORDER AND HENCE, THESE M.PS. OF THE ASSESSEE SHOULD BE DISMISSED. 3. I HAVE CONSIDERED THE RIVAL SUBMISSIONS. I FIND THAT AS PER PARA 7 OF THE IMPUGNED TRIBUNAL ORDER, MAINLY BECAUSE OF NON FILI NG OF APPLICATION FOR CONDONATION OF DELAY IN FILING THE APPEAL BEFORE TH E TRIBUNAL, THE TRIBUNAL HAS REJECTED THE APPLICATION FOR ADJOURNMENT AND DISMIS SED THE APPEALS AS UNADMITTED. THIS FACT WENT UNNOTICED THAT THIS HAS HAPPENED BECAUSE OF THE ILLNESS OF THE PERSON WHO WAS LOOKING AFTER TAX MAT TERS OF THE ASSESSEE. WHEN I CONSIDER THIS FACT, I AM SATISFIED THAT THERE WAS R EASONABLE CAUSE FOR NON REMOVAL OF DEFECTS AND NON FILING OF APPLICATION FOR CONDON ATION OF DELAY TILL THE DATE OF HEARING OF THESE APPEALS. NOW THE ASSESSEE IS READY TO REMOVE DEFECTS. HENCE, I RECALL THIS TRIBUNAL ORDER AND DIRECT THE ASSESSEE TO REMOVE DEFECTS AS NOTED IN THE TRIBUNAL ORDER AND ALREADY INTIMATED TO THE ASS ESSEE BY WAY OF DEFECT MEMO WITHIN 15 DAYS FROM THE DATE OF RECEIPT OF THIS TRI BUNAL ORDER. IF THE ASSESSEE REMOVES THE DEFECTS AND FILES APPLICATION FOR CONDO NATION OF DELAY IN FILING OF APPEAL BEFORE THE TRIBUNAL WITHIN THE TIME STATED A BOVE, THE REGISTRY SHOULD FIX THESE APPEALS FOR HEARING IN REGULAR COURSE. 4. IN THE RESULT, ALL THESE THREE M. PS. FILED BY THE ASSESSEE ARE ALLOWED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING ON THE COMPLETION OF HEARING. SD/- (A.K. GARODIA) ACCOUNTANT MEMBER BANGALORE: D A T E D : 11.01.2019 *MS M. P. NO. 371 TO 373/BANG/2018 (IN ITA NOS. 2523 TO 2525/BANG/2018) 3 COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGAL ORE.