SHRI ANANTRAI M. DOSHI,RAJKOT V. THE ACIT, CIRCLE-4, RAJKOT

ITA 134/RJT/2020

AI Insights

The case involves Shri Anantrai M. Doshi, the appellant, who contested the order of the Learned Commissioner of Income Tax (Appeals)-II, Rajkot, which was dated 18.05.2012, for the Assessment Year 2007-08. The dispute centered on the rejection of the claim for exemption under section 10(10C) of the Income Tax Act concerning an amount received under the State Bank of India Exit Option Scheme. Additionally, the appellant sought benefits under section 89(1) of the Act for the same amount. The appeal was significantly delayed, filed 2960 days late, prompting the tribunal to consider a condonation of delay application, which was ultimately rejected due to insufficient justification for such a prolonged delay.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 30053 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-08-2024
• Assessment Year: 2007-2008
• Appeal Filed On: 14-08-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY
• Assessee Lawyers: SAMIR BHUPTANI
• Keywords: Condonation of delay

Judgement Text

" आयकरअपील\tयअ धकरण,राजकोट\u0011यायपीठ,राजकोट। IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.134/RJT/2020 (\u000eनधा\u0012रणवष\u0012 / Assessment Year: (2007-08) (Hybrid Hearing) Shri Anantrai M. Doshi, Plot No. 21, Matruashish, Karan Park-1, Nr. Astron Society, Rajkot-360001 Vs. ACIT, Circle-4, Rajkot \u0016थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABMPD3096J (Appellant) (Respondent) Appellant by : Shri Samir Bhuptani, A.R. Respondent by : Shri Ashish Kumar Pandey, Sr. D.R. सुनवाईक\u001eतार ख/ Date of Hearing : 29/08/2024 घोषणाक\u001eतार ख/Date of Pronouncement : 11/11/2024 आदेश / O R D E R PER SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of Learned Commissioner of Income Tax (Appeals)-II, Rajkot [in short, “the Ld. CIT(A)”],dated 18.05.2012,passed for Assessment Year (AY) 2007-08. 2. Grounds of appeal raised by the Assessee are as follows: “1. The ld. CIT(A) erred in sustaining the addition of Rs. 5,00,000/- by rejecting the claim of exemption u/s 10(10C) of the Act in respect of the amount received by the appellant under State Bank of India Exit Option Scheme. Page | 2 ITA No.134/RJT/2020 Assessment Year:2007-08 Shri Anantrai M. Doshi vs. ACIT 2. Alternatively, and without prejudice to ground No.1, the AO erred in not granting benefit u/s 89(1) of the Act in respect of impugned amount received by the appellant.” 3. At the outset, we note that the assessee has moved an application for condonation of delay of 2960 days in filing of the present appeal and the assessee has filed an Affidavit in support of the appeal which reads as under: “1. In this case appellant has filed appeal before CIT(A) through Advocate Kalpesh M. Shukla on 04/01/2011. 2. Later on, in the month of March-2017 the appellant has been intimated by the tax consultant that he has stopped the practice of Income-tax Appeal proceedings and was accordingly asked to collect the files from his office. 3. The appellant received files from the said tax consultant which contained only submission filed before ld. CIT(A). On inquiry it was also informed that no order has been received by the office of the tax consultant. 4. The appellant, therefore, requested ld. AO/CIT(A) for status of his appellate proceedings and also for the copy of the order if the appeal has already been decided. Copy of letter dated 17 April, 2017, 18 April, 2018 and 22nd June, 2020 are attached. However, the files were not traceable either at the office of ld. CIT(A) or ld. AO. In view of the same the order could not be supplied by any authority. 5. Ultimately, the appellant filed a grievance before ld. AO, through online portal, on 19/06/2020 with acknowledgment number 100000002767825. Copy of the same is attached herewith. In response to the said grievance and several personal follow-ups with the office of Id. CIT(A) as well as ld. AO the appellant ultimately got the copy of the appellate order only on 15/07/2020. 6. From the said order it was learnt by the appellant that the appeal has been dismissed and hence a second appeal against the impugned appellate order is being filed on 30th July, 2020 and the delay from the date of order to the date of filing the second appeal is out of the reasonable reasons stated hereinabove. Thus, in view of the above reasonable reasons this appeal has been filed and the appellant most respectfully urges Hon’ble Members to kindly appreciate that there is no malafide in filing the appeal in delay but the same was on Page | 3 ITA No.134/RJT/2020 Assessment Year:2007-08 Shri Anantrai M. Doshi vs. ACIT account of reasonable reasons stated hereinabove and the same may kindly be condoned.” 4. Learned Counsel for the assessee argued that based on the contents of the petition for condonation of delay. The assessee has explained the sufficient cause to condone the delay 2960 days. Hence, delay in filing the appeal may be condoned and appeal may be admitted for hearing on merit. 5. On the other hand, Ld. DR for the revenue, submitted that in assessee’s case, the order was framed by the Ld. CIT(A) on 18.05.2012. The assessee also filed RTI before the Department to know, on which date the order of Ld. CIT(A) was served on the assessee. The department replied through RTI, stating that order of Ld. CIT(A) was delivered on the assessee’s advocate Mr. Mahesh L. Shukla on 07.06.2012. Therefore, the assessee ought to have filed the appeal before Tribunal (within 60 days) on 06.08.2012. However, assessee had filed the appeal before tribunal on 14.08.2020. Hence, there is huge delay in filing the appeal;, which comes to 2960 days. In the petition for condonation of delay the assessee has not explained the sufficient cause to condone such huge delay. Hence assessee’s appeal may be dismissed. 6. We have heard both the parties and fined merit in the submission of Ld. DR for the revenue and note that the contents of the affidavit is only cooked story. There is no any sufficient cause has been explained by the assessee to condone such huge delay the Ld. Counsel produced before us, the RTI information which clearly shows that order of Ld. CIT (A) was delivered to assessee on 07.06.2012. Therefore, contents of the affidavit filed by the assessee do not support the assessee case. Hence, such huge delay should not be condoned. Therefore, assessee’s appeal is dismissed. Page | 4 ITA No.134/RJT/2020 Assessment Year:2007-08 Shri Anantrai M. Doshi vs. ACIT 7. In the result, the appeal of the Assessee is dismissed. Order is pronounced on 11 /11/2024 in the Open Court. Sd/- Sd/- (DR. ARJUN LAL SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot TRUE COPY %दनांक/ Date: 11 /11/2024 Copy of the Order forwarded to 1. The Assessee 2 .The Respondent 3. The CIT(A) 4 .Pr. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File. By Order, Assistant Registrar/Sr. PS/PS ITAT, Rajkot Date Initial 1. Draft dictated on (dictation sheet is enclosed with main file.) 20.05.2024 } PS 2. Draft placed before author PS 3. Draft proposed & placed before the second member 4. Draft discussed/approved by Second Member. 5. Approved Draft comes to the Sr.PS/PS 20.05.2024 6. Kept for pronouncement on 7. File sent to the Bench Clerk .05.2024 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Draft dictation sheets are attached PS "