M/s Hind Metals & Industries Pvt. Ltd, Cuttack V. ACIT, Circle-1(1), Bhubaneswar

MA 54/CTK/2017

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5632 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 14-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J K LENKA
• Keywords: Principle of natural justice; Condonation of delay
• Section: 250; 48; 54; 15

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM MISCELLANEOUS APPLICATION NO S . 48 TO 54 /CTK/201 7 (ARISING OUT OF IT (SS) A NO S . 15 TO 21 /CTK/201 7 ) ( / ASSESSMENT YEAR S : 20 0 7 - 2008 TO 2013 - 2014 M/S YASH TRADING & FINANCE LTD 1207, P.J.TOWERS, DALAL STREET, FORT, MUMBAI - 400001 VS. DCIT, CENTRAL CIRCLE - 1, BHUBANESWAR ./ PANNO. : A A ACY 0116 G ( / APPELLANT ) .. ( / RESPONDE NT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI J.K.LENKA, DR / DATE OF HEARING : 06 / 1 2 /2019 / DATE OF PRONOUNCEMENT : 16 / 1 2 /2019 / O R D E R PER L.P.SAHU , A M : TH ESE MISCELLANE OUS APPLICATION S HA VE BEEN FILED BY THE ASSESSEE SEEKING RESTORATION OF THE ORDER PASSED BY THE TRIBUNAL IN IT (SS) A NO S . 15 TO 21 /CTK/201 7 VIDE ORDER DATED 30.08.2017 . 2. LD. AR BEFORE US SUBMITTED THAT THE IMPUGNED ORDERS PASSED BY THE TRIBUNAL ARE EX - PAR TE ON ACCOUNT OF NON - PROSECUTION OF THE APPEALS, WITHOUT AFFORDING ANY OPPORTUNITY TO PRESENT HIS CASES ON MERITS. LD. AR FURTHER SUBMITTED THAT DURING THE COURSE OF HEARING BEFORE THE TRIBUNAL, THE ASSESSEE COULD NOT SUBMIT HIS SUBMISSIONS DUE TO HIS ARGU ING COUNSEL WAS SUFFERING FROM ISCHEMIC HEART DISEASE, DOUBLE VESSEL CORONARY ARTERY DISEASE AND HYPERTENSION. IN THIS REGARD, LD. AR M A NO S . 48 - 54 /CTK/201 7 2 HAS FILED MEDICAL CERTIFICATE/DISCHARGE SUMMARY OF HIS COUNSEL SHRI MOHANLAL B. JAIN, COPIES OF WHICH ARE PLACED ON RECORD . LD. AR FURTHER FILED AN AFFIDAVIT, COPY OF WHICH IS PLACED ON RECORD, STATING THEREIN THE REASONS FOR CONDONATION OF DELAY 16 DAYS EACH IN FILING THE APPEALS. THE CONTENTS OF THE AFFIDAVIT ARE AS UNDER : - AFFIDAVIT I, BHARAT C BAGRI, DIRECTOR OF M/S YAS H TRADING & FINANCE LTD PRESENTLY R E SIDING IN MUMBAI HEREBY SOLEMNLY AFFIRM AS UNDER: I AM FILING THIS APPEAL AGAINST THE ORDER OF HON'BLE CIT(A), BHUBANESHWAR P ASSED U/S 250 OF THE IT ACT 1961. THE SAID ORDER WAS RECEIVED BY US ON 19/12/2016. AS PER THE DATE OF RECEIPT, THE APPEAL BEFORE HON'BLE ITAT WAS TO BE FILED ON OR BEFORE 18/02/2017, WAS FILED ON 06/03/2017. AS PER THE SAME THERE WAS DELAY OF 16 DAYS IN FILING THE APPEALS FOR AY 2007 - 08 TO AY 2013 - 14. THE DELAY WAS CAUSED DUE TO FOLLOWING REASONS: A) THE REGISTERED OFFICE OF THE COMPANY IS AT MUMBAI, WHERE AS THE PROCEEDINGS ARE GOING ON AT BHUBANESHWAR. BY VIRTUE OF WHICH THERE IS A NORMAL COMMUNICATION GAP. B) THAT ON RECEIPT OF ORDER THE ACCOUNTANT PLACED THE APPELLATE ORDER IN MY HAND. THE REAFTER I IMMEDIATELY APPROACHED MY CONSULTANT AND GAVE THE ORDERS TO SHRI MOHANLAL JAIN, PROP OF M/S MOHANLAL JAIN & CO } CHARTERED ACCOUNTANTS FOR DOING THE NEEDFUL. C) THAT THE COUNSEL THEREAFTER PREPARED THE APPEALS AND GAVE IT TO THE APPELLANT CO MPANY FOR PAYMENT OF APPEAL FEES 85 SIGNATURE. D) THAT THE APPELLANT COMPANY IMMEDIATELY MADE THE PAYMENT OF FEES ON 04/01/2017. E) THAT ON PAYMENT OF FEE AND GETTING IT SIGNED ON THE APPEAL MEMORANDUM THE SAME WERE GIVEN TO OUR OFFICE STAFF FOR SE NDING TO THE CUTTACK OFFICE OF HON'BLE ITAT. F) THAT THE ACCOUNTANT THEREAFTER KEPT THE PAPERS IN HIS CUSTODY AND FORGOT TO COURIER. G) THAT THE MATTER CAME TO NOTICE ONLY WHEN WE WERE TO REPLY TO THE NOTICE OF DCIT FOR RECOVERING OF OUTSTANDING DE MAND. BY THAT TIME THERE WAS ALREADY A DELAY OF 12 DAYS. THE RE AFTER THE STAFF WAS TOLD TO COURIER IMMEDIATELY. M A NO S . 48 - 54 /CTK/201 7 3 H) THAT ON 04/03/2017 & 05/03/2017 BEING SATURDAY AND SUNDAY ON WHICH OUR OFFICE REMAINS CLOSE THE SAID APPEALS COULD N O T BE COURIERED WHICH WA S IN FACT COURIERED ON 06/03/2017. HENCE THERE IS A DELAY OF 16 DAYS IN ALL. I) THAT DUE TO THE AFORESAID GENUINE REASONS THERE HAS BEEN DELAY IN FILING OF THESE APPEALS. I THE UNDERSIGNED THEREFORE ON BEHALF OF THE APPELLANT COMPANY MAKING THIS APPLICAT ION FOR CONDONATION OF DELAY IN FILING THESE APPEALS. IN THESE CIRCUMSTANCES I HAVE TO SUBMIT AND REQUEST THAT THE DELAY IN FILING THESE APPEALS BE CONDONED. THE LAPSE ON THE PART OF THE APPELLANT IN NOT FILING THESE APPEALS WITHIN THE STIPULATED PERIOD W AS UNINTENTIONAL AND ENTIRELY DUE TO INADVERTENCE & ALSO DUE TO CIRCUMSTANCES BEYOND CONTROL. IT IS THEREFORE PRAYED THAT THE DELAY BE CONDONED AND THE APPEALS BE ADMITTED ON THE PRINCIPLES OF NATURAL JUSTICE AND LAW. FOR SUCH KIND ACT THE APPELLANT SHALL ALWAYS BE GRATEFUL AND OBLIGED TO YOUR HONOUR. SOLEMNLY AFFIRMED, AT THIS 10 DAY OF OCTOBER 2017. 3. IT WAS ALSO THE CONTENTION OF LD. AR THAT FOR THE REASONS STATED ABOVE AND CONSIDERING THE RULE 24 OF ITAT RULES, 1963, THE ORDER DATED 30.08.2017 PASS ED BY THE TRIBUNAL IN IT(SS)A NOS.15 TO 21/CTK/2017 MAY KINDLY BE RESTORED TO ITS ORIGINAL NUMBER AND APPEALS OF THE ASSESSEE MAY KINDLY BE HEARD ON MERITS. 4. ON THE OTHER HAND, LD.DR RELIED ON THE ORDER OF THE TRIBUNAL. LD. DR OBJECTING TO THE AFFIDAVIT FILED BY THE ASSESSEE FOR CONDONATION OF DELAY, SUBMITTED THAT THE ASSESSEE DID NOT BOTHER TO FILE APPLICATION FOR CONDONATION OF DELAY DURING THE COURSE OF HEARING OF THE APPEALS ON WHICH BASIS THE TRIBUNAL HAS DISMISSED THE APPEALS OF THE ASSESSEE AND NO W FILING THE SAME AFTER DISPOSAL OF THE APPEALS, SEEKING RESTORATION OF THE APPEALS, IS NOT SUSTAINABLE. M A NO S . 48 - 54 /CTK/201 7 4 5 . AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE SIDES AND PERUSING THE ENTIRE MATERIAL AVAILABLE ON RECORD , WE FIND THAT THE APPEAL S OF THE ASSESSEE I N IT (SS) A NO. 15 TO 21 /CTK/201 7 WERE DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 30.08.2017 FOR NON - APPEARANCE AND FOR NON - COMPLIANCE OF THE DEFECT AS POINTED OUT BY THE REGISTRY ON ACCOUNT OF CONDONATION OF DELAY. BEFORE US, LD. AR HAS FILED AN AFFIDAVIT ST ATING THE BONAFIDE REASONS FOR CONDONATION OF DELAY OF 16 DAYS IN FILING THE APPEALS. O N PERUSAL OF THE RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, THE EX - PARTE ORDER PASSED BY THE TRIBUNAL CAN BE RESTORED, IF THE ASSESSEE APPEARS AFTERWARDS AND SATISFIES WITH SUFFICIENT CAUSE FOR NON - APPEARANCE BEFORE THE TRIBUNAL. THE RELEVANT PROVISIONS OF RULE 24 OF ITAT RULES, 1963 READ AS UNDER : - [ HEARING OF APPEAL EX PARTE FOR DEFAULT BY THE APPELLANT. 24. WHERE, ON THE DAY FIXED FOR HEARING OR ON ANY OTHER DATE TO WHICH THE HEARING MAY BE ADJOURNED, THE APPELLANT DOES NOT APPEAR IN PERSON OR THROUGH AN AUTHORISED REPRESENTATIVE WHEN THE APPEAL IS CALLED ON FOR HEARING, THE TRIBUNAL MAY DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE RESPONDENT : PROV IDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED ABOVE AND THE APPELLANT APPEARS AFTERWARDS AND SATISFIES THE TRIBUNAL THAT THERE WAS SUFFICIENT CAUSE FOR HIS NON - APPEARANCE, WHEN THE APPEAL WAS CALLED ON FOR HEARING, THE TRIBUNAL SHALL MAKE AN O RDER SETTING ASIDE THE EX PARTE ORDER AND RESTORING THE APPEAL.] 6. ON CAREFUL PERUSAL OF THE ABOVE PROVISIONS OF RULE 24 OF ITAT RULES, 1963 AND CONSIDERING THE SUBMISSIONS OF THE ASSESSEE RAISED IN MISCELLANEOUS APPLICATION AND THE REASONS STATED IN THE AFFIDAVIT FOR CONDONATION OF DELAY, WE ARE SATISFIED THAT THERE IS SUFFICIENT CAUSE FOR NON - APPEARANCE AS WELL AS 16 DAYS DELAY IN FILING THE APPEALS . M A NO S . 48 - 54 /CTK/201 7 5 ACCORDINGLY, WE CONDONE THE DELAY OF 16 DAYS EACH IN FILING THE APPEALS OF THE ASSESSEE AND RESTORE THE IMPUGNED ORDER DATED 30.08.2017 , PASSED BY THE TRIBUNAL IN IT (SS) A NO S . 15 TO 21 /CTK/201 7 . THE REGISTRY IS DIRECTED TO LIST THE APPEAL S OF THE ASSESSEE IN DUE COURSE. 7 . IN THE RESULT, MISCELLANEOUS APPLICATION S OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCE D IN THE OPEN COURT ON 16 / 12 /2019. SD/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK; DATED 16 / 12 /201 9 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) ITAT CUTTACK BENCH, CUTTACK 1. / THE APPELLANT - M/S YASH TRADING & FINANCE LTD 1207, P.J.TOWERS, DALAL STREET, FORT, MUMBAI - 400001 2. / THE RESPONDENT - DCIT, CENTRAL CIRCLE - 1, BHUBANESWAR 3. ( ) / THE CIT(A ), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//