SATISH KUMAR CHAURASIA,VARANASI V. INCOME TAX OFFICER, WARD - 3(1), VARANASI

ITA 117/VNS/2023

AI Insights

The case involves two appeals by Satish Kumar Chaurasia against the orders of the CIT(A), NFAC, Delhi, concerning the assessment year 2013-14. The first appeal (ITA No.116/VNS/2023) pertains to quantum assessment proceedings, while the second appeal (ITA No.117/VNS/2023) relates to penalty proceedings. The appeals were initially dismissed by the CIT(A) due to delays in filing, attributed to the negligence of the assessee's lawyer in communicating the orders. The Tribunal found the explanation for the delay reasonable, citing the Supreme Court's decision in Collector Land Acquisition vs. Mst. Katiji & Ors, and thus condoned the delays, restoring the matters to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 40703 (ITAT-VARANASI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-09-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 04-12-2023
• Other Referred Cases: Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 2 SCC 107
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVITA MEENA
• Assessee Lawyers: ASHISH BANSAL
• Keywords: Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, VARANASI BEFORE: SHRI B.R. BASKARAN, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.116/VNS/2023 (Assessment Year :2013-14) & ITA No.117/VNS/2023 (Assessment Year :2013-14) Satish Kumar Chaurasia D 60/61, G-9, Sindhi Nagar, Sigra Varanasi- 221 010 Uttar Pradesh Vs. Additional / Joint / Deputy / Assistant Commissioner of Incoe Tax /Income Tax Officer, National e-Asessment Centre, Delhi PAN/GIR No.AGNPC2436R (Appellant) .. (Respondent) Assessee by Shri Ashish Bansal, Advocate Revenue by Smt. Kavita Meena, Sr. DR Date of Hearing 12/09/2024 Date of Pronouncement 15/10/2024 आदेश / O R D E R PER B.R. BASKARAN (A.M): Both the appeals filed by the assessee are directed against the orders passed by ld. CIT(A), NFAC, Delhi and both relate to A.Y.2013-14. ITA No.116 & 117/VNS/2023 Satish Kumar Chaurasia 2 2. Appeal numbered as ITA No.116/VNS/2023 is related to quantum assessment proceedings and other appeal numbered as ITA No.117/VNS/2023 is related to penalty proceedings. 3. Ld. Counsel appearing for the assessee submitted that there was delay of 233 days and 63 days respectively in filing the appeals before the ld.CIT(A) in respect of quantum assessment order and penalty order. The assessee explained that he had given the mobile number and e-mail ID of his lawyer and the said Counsel did not inform him about the orders passed by the AO, which has resulted in a marginal delay mentioned above. However, the ld. CIT(A) refused to condone the delay and dismissed both the appeals filed by the assessee in limine. 4. Ld. AR submitted that there was a reasonable cause for the assessee in filing the appeals belatedly and hence, the ld. CIT(A) was not justified in dismissing both the appeals in limine. 5. We heard ld. DR and perused the record. Having regard to the submissions made by the assessee and also taking into account the decision rendered by the Hon’ble Supreme Court in the case of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 2 SCC 107, we are of the view that the explanation given by the assessee for delay in filing appeals before the ld. CIT(A) is reasonable one. Accordingly, we condone the delay in filing both the appeals before the ld. CIT(A). Since the ld. ITA No.116 & 117/VNS/2023 Satish Kumar Chaurasia 3 CIT(A) has not adjudicated the grounds on merits, we restore all the issues to his file for adjudicating them on merits, after affording adequate opportunity of hearing to the assessee. We also direct the assessee to fully co-operate with the ld. CIT(A) for expeditious disposal of the orders. 6. In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes. Order pronounced on 15/10/2024 by way of proper mentioning in the notice board. Sd/- (AMIT SHUKLA) Sd/- (B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 15/10/2024 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Varanasi 1. The Appellant 2. The Respondent. 3. The CIT(A), Varanasi. 4. CIT 5. DR, ITAT, Varanasi 6. Guard file. //True Copy// "