DEEPAK BANSAL, KISHANGARH V. ITO, Kishangarh

MA 54/JPR/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1286 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 09-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DILEEP KUMAR MATHUR
• Section: 254(2)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES B JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM M.A. NO. 54/JP/2020 (ARISING OUT OF ITA NO. 304/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2007-08 SHRI DEEPAK BANSAL, KISHANGARH CUKE VS. ITO, WARD-2, KISHANGARH LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AIMPB 1646 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPOND ENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. DILEEP KUMAR MATHUR (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/07/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 06/07/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE CO-ORDINAT E BENCH IN ITA NO. 304/JP/2017 DATED 02/06/2017. 2. AT THE OUTSET, IT IS NOTED THAT THIS IS THE SECO ND MISCELLANEOUS APPLICATION WHICH HAS BEEN FILED BY THE ASSESSEE AR ISING OUT OF ITA NO. 304/JP/2017. THE CO-ORDINATE BENCH HAS DISPOSED OFF THE ASSESSEES EARLIER MISCELLANEOUS APPLICATION NO. 56/JP/2019 VI DE ITS ORDER DATED 09/12/2019. WHILE DISPOSING OFF THE ASSESSEES EAR LIER MISCELLANEOUS APPLICATION, THE COORDINATE BENCH NOTED THAT THERE WAS DELAY OF 546 DAYS M.A. NO. 54/JP/2020 SH. DEEPAK BANSAL, KISHANGARH VS. ITO, WARD-2, KISHANGARH 2 IN FILING THE SAID MISCELLANEOUS APPLICATION AND GI VEN THAT THE TRIBUNAL HAS NO JURISDICTION/POWER TO CONDONE THE DELAY IN F ILING THE MISCELLANEOUS APPLICATION, THE MISCELLANEOUS APPLICATION SO FILED BELATEDLY WAS HELD AS NOT MAINTAINABLE BEING BARRED BY THE LIMITATION U/S 254(2) OF THE ACT AND THE SAME WAS DISMISSED. 3. THE ASSESSEE HAS AGAIN APPROACHED THIS TRIBUNAL BY FILING THE PRESENT MISCELLANEOUS APPLICATION. IN HIS APPLICAT ION, THE ASSESSEE HAS SUBMITTED THAT DUE TO UNAVOIDABLE CIRCUMSTANCES ON ACCOUNT OF MARRIAGE AND RELATED FESTIVITIES IN THE CLOSE FAMILY, THE LD . AR COULD NOT ATTEND THE HEARING SCHEDULED ON 06.12.2019 IN RESPECT OF THE E ARLIER MISC. APPLICATION. IT WAS FURTHER SUBMITTED THAT THE ASS ESSEES MOTHER HAS RECENTLY EXPIRED DURING ON-GOING COVID PANDEMIC AND THE ASSESSEE IS UNDER BOTH FINANCIALLY AND MENTAL STRESS AND CONSEQ UENT SUFFERING. IT WAS ACCORDINGLY SUBMITTED THAT EARLIER EX-PARTE ORDER SO PASSED BY THE COORDINATE BENCH MAY BE RECALLED AND MATTER BE HEAR D ON MERITS. 4. THE LD. DR IS HEARD WHO HAS SUBMITTED THAT THE CO-ORDINATE BENCH HAS ALREADY DISPOSED OFF THE ASSESSEES EARLIER MIS CELLANEOUS APPLICATION FOR THE REASON THAT THERE WAS SUBSTANTIAL DELAY IN FILING THE MISC. APPLICATION BEYOND THE PERIOD OF SIX MONTHS PRESCRI BED U/S 254(2) AND THE TRIBUNAL DOES NOT HAVE THE POWERS TO CONDONE TH E SAID DELAY. IT WAS ACCORDINGLY SUBMITTED THAT THE DELAY IN FILING THE MISC. APPLICATION WAS THE PRECISE REASON FOR DISMISSAL OF THE EARLIER MIS C APPLICATION THOUGH IT IS ALSO A FACT THAT THERE WAS NON- APPEARANCE ON PART OF THE LD AR ON THE SCHEDULED DATE OF HEARING WHICH THE LD AR IS NOT CL AIMING WAS ON ACCOUNT OF MARRIAGE AND OTHER FESTIVITY IN THE CLOSE FAMILY . IT WAS SUBMITTED THAT NOTHING HAS BEEN STATED BY THE LD. AR IN THE PRESEN T MISCELLANEOUS APPLICATION CHALLENGING THE AFORESAID FINDING OF TH E TRIBUNAL THAT IT M.A. NO. 54/JP/2020 SH. DEEPAK BANSAL, KISHANGARH VS. ITO, WARD-2, KISHANGARH 3 DOESNT HAVE THE POWER TO CONDONE THE DELAY. IT WA S SUBMITTED THAT SAME REASONING APPLIES IN THE INSTANT CASE AS THE P RESENT MISC. APPLICATION IS AGAIN TIME BARRED U/S 254(2) AND IN LIGHT OF EARLIER ORDER SO PASSED BY THE TRIBUNAL, IT WAS SUBMITTED THAT THE M ISCELLANEOUS APPLICATION SO FILED BY THE ASSESSEE DESERVE TO BE DISMISSED. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTEDLY, THIS IS THE 2 ND MISCELLANEOUS APPLICATION WHICH HAS BEEN FILED BY THE ASSESSEE ARISING OUT OF ITA NO. 304/JP/2017. THE EARLIER MISCELLANEOUS PETITION WAS DISMISSED BY THE CO-ORDINATE BENCH AS BEING BARRED BY THE LIMITATION U/S 254(2) OF THE ACT AND IN ABSENCE OF ANY POWER WITH THE TRIBUNAL TO CONDONE T HE SAID DELAY. 6. WE FIND THAT THE JAIPUR BENCHES OF THE TRIBUNAL AS WELL AS OTHER BENCHES OF THE TRIBUNAL ARE TAKING A CONSIST VIEW T HAT THERE IS NOTHING UNDER THE PRESENT LAW WHICH EMPOWERS THE TRIBUNAL T O CONDONE THE DELAY IN FILING MISC APPLICATION U/S 254(2) EVEN WH ERE THERE ARE CIRCUMSTANCES WHICH PREVENTED THE ASSESSEE IN FILIN G THE MISCELLANEOUS APPLICATION WITHIN THE PRESCRIBED TIME. 7. WITH ALL HUMILITY AT OUR COMMAND, WE ARE EXTREME LY SORRY TO NOTE THAT THE ASSESSEES MOTHER HAS EXPIRED DURING ONGOI NG COVID PANDEMIC AND ASSESSEE IS GOING THROUGH DIFFICULT FACE IN HIS LIFE, HOWEVER, GIVEN THE LACK OF POWER AND JURISDICTION IN CONDONING THE DEL AY IN FILING THE MISC. APPLICATION U/S 254(2) OF THE ACT, WE ARE CONSTRAIN ED TO DISMISS THE PRESENT MISCELLANEOUS APPLICATION SO FILED BY THE A SSESSEE AS AGAIN BARRED BY LIMITATION. M.A. NO. 54/JP/2020 SH. DEEPAK BANSAL, KISHANGARH VS. ITO, WARD-2, KISHANGARH 4 8. THE ASSESSEE IS AT LIBERTY WHERE SO ADVISED TO S EEK ALTERNATE REMEDY BEFORE THE APPROPRIATE AUTHORITY/COURT IF HE WISHES TO DO SO. IN THE RESULT, MISCELLANEOUS APPLICATION SO FILED BY THE ASSESSEE IS DISPOSED OFF. ORDER PRONOUNCED IN THE OPEN COURT ON 06/07/2021. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 06/07/2021. * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SH. DEEPAK BANSAL, KISHANGARH 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD-2, KISHANGARH 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {M.A NO. 54/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR